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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/130970
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/130970


    Title: 聯合利華永續生活計畫案例分析
    Case Study of Unilever Sustainable Living Plan
    Authors: 陳柏翰
    Chen, Po-Han
    Contributors: 陳聖賢
    Chen, Sheng-Syan
    陳柏翰
    Chen, Po-Han
    Keywords: 企業社會責任
    聯合利華
    永續生活計畫
    食品業
    CSR報告書
    CSR
    Unilever
    USLP
    Food industry
    CSR report
    Date: 2020
    Issue Date: 2020-08-03 17:34:10 (UTC+8)
    Abstract: 自台灣發生許多食安事件後,政府方強制上市企業出具CSR報告書,然而國外企業如聯合利華早已對CSR議題從內而外主動為之。因此本文採用個案分析法,欲以聯合利華永續生活計畫(USLP)作為研究對象,從計畫的事先評估準備,到事中的調整,與事後產生的成效進行完整的案例研究,最後同時選取台灣9家上市食品業,根據CSR報告書的揭露內容進行比較,進一步提出台灣食品業未來可以借鏡的方向。本研究認為聯合利華執行USLP的動機有兩點,首先從時間背景來看,2008年金融海嘯使整體經濟環境衰退,聯合利華同時面臨寶僑、雀巢等跨國業者競爭,因此有動機進行商業模式的創新;其次為聯合利華評估公司未來的成長動能來自開發中國家與永續性商品,主動執行CSR符合國際與利害關人的期待。而USLP帶來的效益主要有三點,第一為推升企業形象,使更多消費者、投資人、員工與其他利害關係人認同品牌價值;第二為聯合利華透過內部研發創新,使產品成本下降同時提高利潤;第三為提供聯合利華的財務彈性。最後比較台灣食品業上市公司,發現到台灣企業在CSR報告書的品質與揭露上已有提升,但SDGs回應率仍偏低,為未來可持續改進的方向。
    Resulting from the raised food safety issues in Taiwan, Corporate Social Responsibility reports, or so called CSR reports, are demanded by the government from the listed companies. Despite that, multinational companies, such as Unilever, has started its CSR evaluation long before the announcement of the government. This essay uses Unilever Sustainable Living Plan, USLP, from Unilever as a case study; It is discussed in three different aspects, evaluation and preparation, the adjustments, and the results. At last, USLP is also compared with other reports made by nine list of food companies in Taiwan. By doing the research, the study aim to improve Taiwan food industry CSR issue with provided further suggestions.
    There are two reasons for Unilever to initiate its Unilever Sustainable Living Plan, First, it was pushed to launch new business modes due to the threat of economy shrank brought by the financial crisis in 2008, and the continuous competition with other multinational companies, such as P&G and Nestle. Moreover, the Unilever depends the most growth momentum in the future on developing countries and the sustainable products; actively performing CSR reports will be the expectations of those nations and the stakeholders.
    USLP has three main advantages. First, it improves a firm’s image and it helps more consumers, investors, employees and other stakeholders identify a company’s brand value. Second, with the innovation within Unilever’s R&D (research and development) division, it lowers the cost of the products and increases the profit. Third, it offers Unilever’s financial flexibility. Lastly, comparing with the list of food companies in Taiwan, the study discovered that enterprises in Taiwan had improved on their CSR reports and revelation. However, their responding rate on SDGs is still relatively low. It is a direction for future improvement.
    Reference: 中文文獻
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    6. 左如田(2015)。食品產業之企業社會責任報告書撰寫。國立臺灣大學財務金融學研究所學位論文。
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    12. 泰山股份有限公司(2018)。2018泰山股份有限公司企業社會責任報告書。
    13. 涂瑞德(2015)。策略性企業社會責任。社區發展季刊 152 期
    14. 畢馬威KPMG(2017)。2017年企業責任報告全球調查
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    19. 楊雅智(2015) 。淺談企業社會責任之國際發展趨勢與國內推動現況。證券暨期貨月刊; 33:1 2015.01[民104.01]; 頁5-15.

    英文文獻
    1. Bowen, H. R., (1953), Social Responsibility of the Businessman, New York: Harper & Row.
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    3. Carroll, A. B., (1979), "A Three-Dimensional Conceptual Model of Corporate Social Performance," Academy of Management Review, 4(4), 497-505.
    4. Chaudhuri, A. & Holbrook, M.B., (2001), “The chain of effects from brand trust and brand affect to brand performance: the role of brand loyalty”, Journal of Marketing, 65(2), pp. 81-93.
    5. Folger, H. R. and Nutt, F., (1975), A Note on Social Responsibility and Stock Valuation, Academy of Management Journal, 18, 155-160.
    6. Freeman E. R., (1984), Strategic management: A stakeholder approach, Pitman. Boston, 1984
    7. Joshua D. Margoli and James P. Walsh,(2003), Misery Loves Companies: Rethinking Social Initiatives by Business, Administrative Science Quarterly, 48 (2003),273-274
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    9. Lockett, A., Moon, J., & Visser, W., (2006), Corporate Social Responsibility in Management Research: Focus, Nature, Salience and Sources of Influence. Journal OF Management Studies, 43(1), 115-136.
    10. Pinches, G. E., Mingo, K. A., and Caruthers, J. K., 1973, The Stability of Financial Patterns in Industrial Organizations, Journal of Finance, 28, 389-396.
    11. Porter, M. E. and C. van der Linde (1995), “Green and Competitive; Ending the Stalemate, ”Harvard Business Review, September-October, 120–135.
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    13. Sturdivant, F. D. and Ginter, J. L., (1977), Corporate Social Responsiveness, California Management Review, 19, 30-39.
    14. Unilever Annual Report and Accounts 2014
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    16. Unilever Annual Report and Accounts 2016
    17. Unilever Annual Report and Accounts 2017
    18. Unilever Annual Report and Accounts 2018
    19. Unilever Annual Report and Accounts 2019
    20. Unilever Sustainable Living Report 2017
    21. Unilever Sustainable Living Report 2018
    22. Unilever Sustainable Living Report 2019
    23. Waddock, S. A. and Graves, S. B., (1997), The Corporate Social Performance– Financial Performance Link, Strategic Management Journal, 18, 303–319.
    Description: 碩士
    國立政治大學
    財務管理學系
    107357024
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107357024
    Data Type: thesis
    DOI: 10.6814/NCCU202001117
    Appears in Collections:[財務管理學系] 學位論文

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