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| Title: | ESG策略形成與執行及成本效益分析—永續經營之個案研究
ESG Strategy Formulation, Implementation, and Cost-Benefit Analysis— A Case Study on Sustainable Development |
| Authors: | 古宗鑫
Ku, Tsung-Hsin |
| Contributors: | 黃政仁
Huang, Cheng-Jen
古宗鑫
Ku, Tsung-Hsin |
| Keywords: | ESG
永續經營
策略形成
策略執行
成本效益分析
ESG
Sustainable Development
Strategy Formulation
Strategy Implementation
Cost-Benefit Analysis |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:27:20 (UTC+8) |
| Abstract: | 本研究之個案公司因其所屬產業面臨之困境及本世紀蔚為主流之永續浪潮，期望扭轉產業困境並掌握永續經營之契機。本研究希冀透過策略形成、策略執行與成本效益分析，以永續經營之個案為主軸，提出如何應用於ESG。首先基於個案公司之使命、願景及價值觀，透過策略形成系統－SO計分卡，形成個案公司之永續策略；藉策略執行系統－永續平衡計分卡，協助執行永續策略。接著運用作業價值管理，產生ESG資訊，以進行ESG之成本效益分析，並作為企業內部管理與外部溝通之基礎。本研究認為策略形成與執行及成本效益分析於ESG之應用，能幫助企業有效與有效率地進行永續策略之形成、執行、衡量與價值管理，落實企業永續轉型，達成企業之使命、願景與永續經營，提升企業與利害關係人之競爭力與永續力。
The company featured in this case study aims to address the challenges within its industry and seize the opportunities presented by sustainable development, which has emerged as a prominent trend in the 21st century. This research intends to propose the application of Environmental, Social, and Governance (ESG) perspectives through strategy formulation, strategy implementation, and cost-benefit analysis. Firstly, a sustainable strategy is formulated based on the company`s mission, vision, and values, utilizing the Strategy Formulation System known as the SO Scorecard. Next, the implementation of the sustainable strategy is facilitated by the Strategy Implementation System, employing the Sustainable Balanced Scorecard (SBSC). Furthermore, activity value management is utilized to generate ESG information that conducts cost-benefit analysis on ESG and serves as the foundation for internal management and external communication within the company. This research believes that the application of strategy formulation, strategy implementation, and cost-benefit analysis in ESG can assist companies in effectively and efficiently undertaking the formulation, implementation, measurement, and value management of sustainable strategies. This facilitates the realization of corporate sustainability transformation, aligning with the company`s mission, vision, and sustainable business practices. It enhances the competitiveness and sustainability of the company with its stakeholders. |
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| Description: | 碩士
國立政治大學
會計學系
110353042 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353042 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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