| Summary: | 碩士 === 國立臺南大學 === 行政管理學系碩士在職專班 === 106 === This study is a case study of corporate foundations. A corporate foundation differs from general non-profit organizations in that corporate foundation can directly use the company's internal resources to support charitable activities. Through “literature review”, “semi-structured interview”, and “data analysis”, this study attempts to investigate the management effectiveness of the case corporate foundation along several dimensions, including “Board of Directors’ functions and operation”, “human resources”, “financial management”, “public relations”, and “accountability”. This study expects to provide suggestions on development directions and strategies for the case corporate foundation. The analysis results are summarized as follows: (1) Performance evaluation and education training for members on the Board of Directors have not been implemented in the case corporate foundation. Education training is helpful for increasing Board members’ knowledge and core competencies. The case foundation is advised to step up efforts to implement and optimize education training. (2) Human resources: In terms of human resources, the number of part-time employees is slightly high in this foundation. The foundation is advised to recruit full-time employees to be the core personnel. This can avoid a shortage of human resources when more human resources are needed for development or execution of charitable activities. (3) Financial management: The finance of the case foundation is well-managed. This foundation is able to generate income without reliance on donations and has very stable sources of finance. However, the funds are mainly obtained from dividends. It is therefore advised to develop other sources of income to disperse risks of stock investment. (4) Public relations: In the aspect of public relations, the case foundation has maintained close interactions with public and private sectors. In the future, it can probably cooperate with international non-profit organizations on resource sharing to globalize their charitable efforts. (5) Accountability: The case foundation releases outcome reports and details on expenses in each charitable activity. However, it is still suggested to provide more detailed financial reporting, such as auditors’ report, balance sheet, income statement, and cash flow statement. The transparency in the financial aspect is an aspect that the foundation can further improve in the pursuit of long-term development.
Keywords: non-profit organization, accountability, human resources, public relations, corporate social responsibility, corporate foundation
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