社會企業責任一直以來的話題不斷，從多數公司都覺得難以精確掌握，不同時代背景、不同地方文化、不同行業的公司，都會賦予企業社會責任不同的意義至今創造共享價值的出現，許多企業開始將追求利益與解決社會問題合而為一，在追求企業永續發展的前題下，必須關注多方利害關係人，使公司能創造價值的同時也能讓社會感受到企業的真誠。本文以某金控公司的員工為問卷發放對象，希望能了解到社會企業責任與創造共享價值之間的關係，以及當企業導入資源基礎理論時，是否會影響企業社會責任與創造共享價值之間的關係。實證結果顯示，當企業擁有好的社會企業責任基礎，對於創造共享價值的實踐是正向影響的，而當企業導入資源基礎理論，從內部妥善運用資源，由內而外創造出自我的價值，會使企業社會責任與創造共享價值之間的關係更加劇。
Corporate Social Responsibility has always been a topic of constant continuation. From the perspective of most companies, it is difficult to accurately grasp. Companies from different backgrounds, different local cultures, and different industries will give different meanings to corporate social responsibility and creating shared value. Many companies will start to Pursuing interests and solving social problems are one. Under the premise of pursuing sustainable development of enterprises, we must pay attention to the interests of many parties, so that the company can create value while also allowing the society to feel the sincerity of the company. This paper uses the employees of a certain financial control company as the questionnaire, and hopes to understand the relationship between corporate social responsibility and the creating shared value, and whether it will affect the social responsibility and create shared value when the enterprise introduces the resource-based view. The empirical results show that when a company has a good corporate social responsibility foundation, it has a positive impact on the practice of creating shared value. When the enterprise introduces the resource-based view, it uses the resources properly from within, and creates the value of the self from the inside out. The relationship between corporate social responsibility and the creating shared value is even more dramatic.
