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Title:	從ESG策略形成到執行：ESG-SOR計分卡與ESG-BSC在能源顧問公司的應用研究 From ESG Strategy Formulation to Implementation: An Application Study of the ESG-SOR Scorecard and ESG-BSC in Energy Consulting Firms
Authors:	徐世康 Hsu, Hsyh-Kang
Contributors:	譚丹琪黃政仁 Tan, Dan-Chi Huang, Cheng Jen 徐世康 Hsu, Hsyh-Kang
Keywords:	ESG 永續經營策略形成策略執行 SOR計分卡 ESG平衡計分卡能源顧問業 ESG Sustainable Operation Strategy Formulation Strategy Execution SOR Scorecard ESG Balanced Scorecard Energy Consulting Firm
Date:	2025
Issue Date:	2025-08-04 13:00:21 (UTC+8)
Abstract:	本研究旨在探討企業如何將環境、社會與治理（ESG）理念從策略形成有效轉化為具體執行方案，並以台灣能源顧問公司（S公司）為個案，深入研究「ESG 策略目標與結果（SOR）計分卡」及「ESG 平衡計分卡（ESG-BSC）」的整合應用。本研究的核心動機即為設計一套系統性的ESG策略執行框架。研究首先確立個案公司的使命、願景與價值觀，並運用PESTEL分析、波特五力分析等工具評估外部環境機會與威脅，同時結合資源基礎觀點（RBV）盤點內部優勢與劣勢。接著，本研究應用「SOR計分卡」，聚焦於連結個案公司內部優勢（Strengths）與外部機會（Opportunities），形成以「利益關係人價值主張」為核心追求的永續策略。在策略執行層面，本研究進一步導入並客製化「ESG平衡計分卡」（ESG-BSC），將形成的永續策略目標，解構成為環境（E）與社會（S）兩大面向下，涵蓋垂直構面的具體策略議題、策略目標、衡量指標與目標值。研究亦探討了將這些策略目標與預算投入及獎酬機制相連結的實驗性方案，以期激勵組織行為朝向永續發展。本研究選擇能源技術服務業作為個案，其核心原因在於該產業的內在本質與 ESG 三大面向（環境、社會、治理）及本研究採用的策略管理框架（SOR計分卡、ESG-BSC）具有高度的契合度與代表性，同時加上研究者身兼個案公司負責人的角色，透過深度參與觀察，提供獨特的內部人視角。研究結論顯示，此整合性框架能有效協助企業（能源顧問服務業），將抽象的ESG理念轉化為可管理、可衡量、可執行的系統性行動方案。本研究的學術貢獻在於將平衡計分卡理論擴展應用於ESG策略管理，為ESG策略落地提供可操作模型；實務貢獻則包含為太陽光電產業及中小企業導入ESG提供可行架構，並對相關政策推動提供實務參考。 This study aims to explore how enterprises can effectively transform the concept of Environmental, Social, and Governance (ESG) from strategy formulation into concrete execution plans. Using a Taiwanese energy consulting firm (Company S) as a case study, the research delves into the integrated application of the "ESG SOR Scorecard" and the "ESG Balanced Scorecard (ESG-BSC)." The core motivation of this research is to design a systematic ESG strategy implementation framework. The study first establishes the mission, vision, and core values of the case company. It then employs tools such as PESTEL analysis and Porter’s Five Forces to evaluate external opportunities and threats, while integrating the Resource-Based View (RBV) to assess internal strengths and weaknesses. Subsequently, the study applies the "SOR Scorecard," focusing on connecting the company’s internal strengths (S) with external opportunities (O) and risks (R) to formulate sustainability-oriented strategies centered on stakeholder value propositions. At the strategy implementation level, the study further introduces and customizes the "ESG Balanced Scorecard (ESG-BSC)," which translates the formulated sustainability strategy into actionable goals under the two primary dimensions of Environment (E) and Society (S). These include vertically structured strategic themes, objectives, performance indicators, and target values. The study also explores an experimental mechanism that links these strategic objectives to budgeting and incentive systems, aiming to encourage organizational behavior aligned with sustainable development. The energy technology service industry was selected as the case context due to its intrinsic alignment with the three ESG dimensions (Environmental, Social, and Governance), as well as its strong compatibility with the strategic management frameworks adopted in this study (SOR Scorecard and ESG-BSC). Furthermore, the researcher also serves as the head of the case company, providing a unique insider perspective through deep participant observation. The findings suggest that this integrated framework effectively assists enterprises—particularly in the energy consulting sector—in transforming abstract ESG concepts into systematic, manageable, measurable, and executable action plans. The academic contribution of this study lies in the extension of the Balanced Scorecard theory to ESG strategy management, offering an actionable model for ESG implementation. Practically, the study provides a feasible framework for incorporating ESG into the solar energy industry and small and medium-sized enterprises (SMEs), while offering valuable insights for policy development and promotion.
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Description:	碩士國立政治大學經營管理碩士學程(EMBA) 112932031
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0112932031
Data Type:	thesis
Appears in Collections:	[Executive Master of Business Administration] Theses

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