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| Title: | ESG創新策略之形成及執行：以C傳統化學製品公司為例
The Formation and Implementation of ESG Innovation Strategies- A Case Study of C Traditional Chemical Product Company |
| Authors: | 林佳玟
Lim, Jia-Wen |
| Contributors: | 吳安妮
Wu, An-Ne
林佳玟
Lim, Jia-Wen |
| Keywords: | 傳統公司
化學產業
ESG-SO計分卡
永續平衡計分卡
Traditional Company
Chemical Industry
ESG-SO Scorecard
Sustainable Balanced Scorecard |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:23:22 (UTC+8) |
| Abstract: | 近幾年來ESG議題興起，企業及大眾開始注重其經營過程中可能對環境及社會帶來的影響，使得企業要達到永續經營，需將環境及社會因素納入考量。尤其對於傳統化學產業來說，為了因應此趨勢，除了需要形成創新策略，讓公司得以轉型並持續獲利，面對政府單位日漸嚴峻的條規，也需形成ESG創新策略，讓公司得以永續經營。
因此，本研究以傳統化學合成製品公司為研究對象，將公司的使命、願景及價值觀融入公司策略，並且深入了解公司的內部優勢及外部機會，透過ESG-SO計分卡的分析，形成專屬於公司的ESG創新策略。接著，再應用永續平衡計分卡，透過策略地圖的展開，讓策略可具體地執行，協助傳統企業轉型，得以在競爭的環境中永續經營。
In recent years, ESG (Environmental, Social, and Governance) issues have become increasingly prominent. Both businesses and the public are paying more attention to the potential impacts of their operations on the environment and society. For a company to achieve sustainable operations, it must consider environmental and social factors. This is particularly crucial for traditional chemical industries, which must develop innovative strategies to transform and continue to profit amidst this trend. Additionally, facing increasingly stringent regulations from government authorities, companies need to develop ESG innovative strategies to ensure sustainable operations.
Therefore, this study focuses on a traditional chemical synthesis company, integrating the company's mission, vision, and values into its strategy. By deeply understanding the company's internal strengths and external opportunities, and through the analysis of the ESG-SO scorecard, a company-specific ESG innovative strategy is formulated. Subsequently, the sustainable balanced scorecard is applied, and through the deployment of a strategy map, the strategy can be concretely implemented, assisting traditional enterprises in their transformation and enabling sustainable operations in a competitive environment. |
| Reference: | 一、中文部分
1.吳安妮，2017，談以SO計分卡形成「創新策略」，哈佛商業評論全球繁體中文線上專欄。
2.吳安妮，2018，策略形成及執行-以BSC為核心為企業創造「利」與「力」，台北：臉譜出版社。
3.陳銘陽，2021，SO計分卡、平衡計分卡與CRM之設計及實施-以傳統糕餅店為例，國立政治大學會計學系碩士論文。
4.王培智，2024，ESG永續發展與管理實務，台北：社團法人ESG永續發展協會。
5.高端訓，陳雅言，2022，ESG品牌創新六部曲，台北：時報文化出版企業股份有限公司。
6.申鉉岩，全成律，2023，ESG企業永續獲利致勝術：30個領先企業解析，不可不知的ESG產業新商機和品牌管理策略，台北：奇光出版。
7.喬治·塞拉芬，2022，目的與獲利 ESG大師塞拉芬的企業永續發展策略，廖月娟譯，台北：遠見天下文化。
8.李雲陽子，2023，ESG 創新策略之形成及執行—以 A 外銷鎖廠為例，國立政治大學會計系碩士論文。
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二、英文部分
1.Al-Zwyalif, I.M. 2017. Using a Balanced Scorecard Approach to Measure Environmental Performance: A Proposed Model. International Journal of Economics and Finance, 9(8):118.
2.Bieker, T., and B. Waxenberger. 2002. Sustainability Balanced Scorecard and Business Ethics. Contribution to the 10th International Conference of the Greening of Industry Network.
3.Chalmeta, R., M. Mollar, and G. Peris. 2020. Experiences in the Development of a Sustainable Scorecard for Enterprise Sustainability Course. Contribution to the 12th International Conference on Education and New Learning.
4.Eifert, A. and C. Julmi. 2022. Challenges and How to Overcome Them in the Formulation and Implementation Process of a Sustainability Balanced Scorecard (SBSC). Sustainability, 14(22).
5.Falle, S., R. Rauter, S. Engert and R.J. Baumgartner. 2016. Sustainability Management with the Sustainability Balanced Scorecard in SMEs: Findings from an Austrian Case Study. Sustainability, 8(6).
6.Friede, G., T. Busch and A. Bassen. 2015. ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4):210-233.
7.Gminder, C. U. and T. Bieker. 2002. Managing Corporate Social Responsibility by using the Sustainability-Balanced Scorecard. Contribution to the 10th International Conference of the Greening of Industry Network.
8.Hansen, E.G. and S. Schalteggar. 2014. The Sustainability Balanced Scorecard: A Systematic Review of Architectures. Journal of Business Ethics, 133(2):193–221.
9.Hristov, I. ,A. Chirico and A. Appolloni. 2019. Sustainability Value Creation, Survival and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC). Sustainability, 11(7).
10.Kaplan, R. S. and D. P. Norton. 1993. Putting the Balanced Scorecard to Work. Harvard Business Review: 2–16.
11.Kaplan, R. S. and D. P. Norton. 1996. Using the Balanced as a Strategic Management System. Harvard Business Review: 75-85.
12.Kaplan, R. S. and D. P. Norton. 2000. Having Trouble with Your Strategy? Then Map It. Harvard Business Review:167-176.
13.Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets Into Tangible Outcomes. Boston, MA: Harvard Business Review Press.
14.Marchi, V. D., E. D. Maria and S. Micelli. 2012. Environmental Strategies Upgrading and Competitive Advantage in Global Value Chains, Business Strategy and the Environment, 22(1):62-72.
15.Moyer, K., M. Blosch, A. Markkanen and Y. Natis. 2023. A Business Capability Model for Sustainability. Gartner.
16.Moyer, K., S. Watt, M. O'Brien, A. Stanish, K. Cleary, A. Martin, S. Mingay and C. Geschickter. 2023. Use These Environmental Sustainability KPIs to Boost Outcomes. Gartner.
17.Porter, M.E. 1996. What is Strategic? Harvard Business Review: 61-78.
18.Tong, H.M. 2023. The Importance of ESG in Corporate Strategy and Investment Decisions with Patagonia as an Example. Advances in Economics Management and Political Sciences, 25(1):88-94.
19.Yin, R.K. 2009. Case Study Research: Design and Methods. Sage. |
| Description: | 碩士
國立政治大學
會計學系
111353049 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353049 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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