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    Title: ESG創新策略之形成及執行:以A國際保養品通路公司為例
    The Formation and Implementation of ESG Innovative Strategy:A Case Study of A Global Cosmetic Trade Company
    Authors: 楊雅忠
    Yang, Ya-Chung
    Contributors: 吳安妮
    Wu, An-Ni
    楊雅忠
    Yang, Ya-Chung
    Keywords: ESG
    ESG-SO 計分卡
    ESG-BSC
    Environmental, Social and Governance
    ESG-SO Scorecard
    ESG-BSC
    Date: 2024
    Issue Date: 2024-09-04 13:51:38 (UTC+8)
    Abstract: 本研究透過個案研究法探討A國際保養品通路公司(以下簡稱A公司)如何因應環境、社會與治理(Environmental, Social and Governance,以下簡稱ESG)趨勢,利用ESG-SO計分卡及ESG (Balanced Scorecard,以下簡稱BSC) 達到永續轉型及綠色升級。
    A公司係保養品通路業,本研究討論A公司在ESG趨勢下的三個研究問題,包括「ESG觀念之落實」、「ESG創新策略之形成」以及「ESG創新策略之執行」。本研究透過ESG-SO計分卡及ESG-BSC,協助A公司解決三個研究問題。首先,ESG-SO計分卡協助A公司整合內部優勢及外部機會,形成A公司通路業具差異化及影響力之通路業ESG創新策略;透過ESG-BSC垂直連結四個構面且水平連結七個執行系統,協助A公司具邏輯地執行ESG創新策略。
    綜上所述,本研究協助個案A公司利用ESG-SO計分卡及ESG-BSC,在ESG趨勢下順利實現永續轉型,解決ESG問題,利用通路業之特色創造永續產品的影響力。
    This thesis employs the case study method to investigate how A Global Cosmetic Trade Company (hereinafter referred to as Company A) responds to ESG (Environmental, Social, and Governance) trends, utilizing the ESG-SO Scorecard and ESG-BSC (Balanced Scorecard) to achieve sustainable transformation and green upgrading.

    Company A operates within the skincare distribution industry. This thesis addresses three research questions concerning Company A under ESG trends, including: “Fulfillment of ESG principles,” “Formation of ESG innovative strategies,” and “Implementation of ESG innovative strategies.” This thesis aids Company A in resolving these three questions using the ESG-SO Scorecard and ESG-BSC.

    The ESG-SO Scorecard helps Company A integrate internal strengths and external opportunities to develop differentiated and influential ESG innovative strategies. The ESG-BSC vertically integrates four dimensions and horizontally links seven execution systems, assisting Company A in logically implementing these ESG innovative strategies.

    In conclusion, this thesis helps Company A utilize the ESG-SO Scorecard and ESG-BSC to smoothly transition to sustainability in response to ESG trends, address ESG issues, and leverage its unique characteristics to create impactful sustainable products.
    Reference: 一、中文文獻:
    1. 古宗鑫(2023)。ESG 策略形成與執行及成本效益分析—永續經營之個案研究,碩士
    論文,國立政治大學,會計學系,台北市。
    2. 田瀨和夫,(2022)。2030 永續企業革命:全方位 ESG 永續實踐攻略。台北市:
    城邦文化。
    3. 吳安妮,(2018)。策略形成及執行:以 BSC 為核心,為企業創造「利」與「力」。
    台北市:城邦文化。
    4. 陳揚介(2023)。永續經營的整合性解決方案-以 C 循環經濟公司為例,碩士論文,
    國立政治大學,會計學系,台北市。
    二、英文文獻:
    1. Baumgartner, R. J., & Ebner, D. (2010). Corporate sustainability strategies:
    sustainability profiles and maturity levels. Sustainable Development, 18(2),
    76-89.
    2. Bowman, E. H., &Helfat, C. E. (2001). Does corporate strategy matter?.
    Strategic Management Journal, 22(1), 1-23.
    3. Butler, J. B., Henderson, S. C., &Raiborn, C. (2011). Sustainability and the
    balanced scorecard: Integrating green measures into business reporting.
    Management Accounting Quarterly , 12(2): 1-10.
    4. Cavaleri, S.,and Shabana, K. (2018). Rethinking sustainability strategies.
    Journal of Strategy and Management , 11(1): 2-17.
    5. Hrebiniak, L. G. 2006. Obstacles to effective strategy implementation.
    Organizational Dynamics, 35(1): 12-31.
    6. Hsu, C. W., Hu, A. H., Chiou, C. Y., & Chen, T. C. (2011). Using the FDM and
    ANP to construct a sustainability balanced scorecard for the semiconductor
    industry. Expert Systems with Applications, 38(10), 12891-12899.
    7. Figge, F., T. Hahn, S. Schaltegger, and M. Wagner. (2002). The sustainability
    balanced scorecard–linking sustainability management to business strategy.
    Business Strategy and the Environment , 11(5):269-284.
    8. Kaplan, R. S. and D. McMillan. (2021). Reimagining the balanced scorecard
    for the ESG Era. Harvard Business Review, 3.
    9. Kuhlman, T. and Farrington, J. (2010). What is sustainability?.Sustainability,
    2(11): 3436-3448.
    10. Mirvis, P., Googins, B., &Kinnicutt, S. (2010). Vision, mission, values:
    Guideposts to sustainability. Organizational Dynamics, 39(4), 316-324.
    11. Niven, P. R. (2002). Balanced Scorecard Step-by-Step: Maximizing
    Performance and Maintaining Results. New York: John Wiley & Sons.
    12. Pearce, D. W., & Turner, R. K. (1989). Economics of natural resources and the
    environment. Baltimore: Johns Hopkins University Press.
    13. Placet, M., Anderson, R.,and Fowler, K. M. (2005). Strategies for sustainability.
    Research-Technology Management, 48(5): 32-41.
    14. Porter, M. E. (1996). What is strategic? Harvard Business Review, 74(6):
    61-78.
    15. Sterling, R. R. (1968). The going concern: an examination. The Accounting
    Review, 43(3): 481-502.
    16. Townsend, B. (2020). From SRI to ESG: The origins of socially responsible and
    sustainable investing. The Journal of Impact and ESG Investing, 1(1), 10-25.
    17. UN Global Compact. (2004). Who cares wins: Connecting financial markets
    to a changing world. New York: UN Global Compact.
    18. Yin, R. K. (2009). Case study research: Design and methods (Vol. 5) .
    Thousand Oaks: SAGE.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    111932035
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111932035
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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