Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/143769
|
| Title: | 以ESG觀點探討我國循環經濟產業： 以A公司個案為例
A Study of Circular Economy Industry from the ESG Perspective: A Case Study of an A Company |
| Authors: | 張佳美 |
| Contributors: | 戚務君
張佳美 |
| Keywords: | ESG
企業永續發展
循環經濟
Circular economy
ESG
Sustainable development of enterprises |
| Date: | 2023 |
| Issue Date: | 2023-03-09 18:22:12 (UTC+8) |
| Abstract: | 本文透過文獻回顧及個案分析等方式，探討我國循環經濟之發展現況。此外，鑒於循環經濟已為經濟發展中不可忽視之環節，是以本文旨在討論廢棄物產業因應ESG發展所面臨之衝擊與挑戰，進而找尋未來發展方向並研擬相關建議，此舉除能達到永續發展之目標外，更可藉由技術創新等行為，創造企業財富，期使該產業能紮根於永續精神，進而創造我國經濟新動能。
本文首先針對國際ESG發展趨勢、社會與產業衝擊進行文獻回顧，以了解現今ESG發展狀況，而後藉由致力於尿布回收事業之A公司進行個案研究分析，加以彙整循環經濟所面臨之困境與未來發展契機。研究結果發現政府在推動ESG時，必然面臨制度面之變革，就經濟學理論而言，發現無論是「具備規模之企業」或是試圖進入市場之「潛在企業」，面對有關制度變革之衝擊，將對整體產業帶來嚴重影響。據此，本文建議政府可制定相關鼓勵及研發創新之獎勵措施，透過政策制度等手段，營造良好之經濟發展環境，促使企業重視永續發展，並讓願意投入資源的廠商得以永續經營，以創造企業永續與刺激經濟發展之雙贏目標。
This article discusses the development of Taiwan`s circular economy through a literature review and case analysis. In addition, this article aims to figure out the impacts and challenges faced by the waste industry in response to ESG development, since the circular economy has become a link that cannot be ignored in economic development. To enhance the development of ESG, we try to find future direction and formulate relevant suggestions. In this way, it will not only achieve the goal of sustainability but also create wealth for companies through technological innovation. We believe this will become a new momentum for our country`s economy.
The frame of this paper is displayed as follows. First, to understand the current ESG development, we conduct a literature review on international ESG development trends and impacts on society and industry. Second, we apply a case study of Company A, which is committed to the diaper recycling business, to summarize the difficulties faced by the circular economy and its future development opportunity. In terms of economic theory, we found that whether it is a "scale enterprise" or a "potential enterprise", it will face the impact of relevant institutional changes, which exists a serious impact on the overall industry. Based on this finding, we suggest that the government can formulate relevant incentives for R&D and innovation. This will help create a friendly environment for economic development. By doing so, it will make enterprises take sustainable development as a material issue, and allow ESG-based companies to get more resources to survive. Finally, it will lead to a win-win situation of enterprise sustainability and stimulate economic development. |
| Reference: | 中文部分
中小企業綠色環保資訊網，聯合國提出17項「2030永續發展目標」，https://green.pidc.org.tw/detail.php?lang=tw&type=4&id=216，擷取時間：2023/1/31。
中技社 (2015)。循環經濟的發展趨勢與關鍵議題，台北市：中技社。
中華民國工業區廠商聯合總會 (2022)。2021工業區產業發展總體檢報告書。
今周刊網站，循環經濟-水資源循環利用示意圖，https://www.businesstoday.com.tw/article/category/183027/post/202012250008/，擷取時間：2023/1/31。
今周刊網站，循環經濟-能資源整合與產業共生示意圖，https://www.businesstoday.com.tw/article/category/183027/post/202012250008/，擷取時間：2023/1/31。
王家祥 (2021)。廢棄物是錯置的資源—一探究竟臺灣的綠金資源，永續發展期刊，90，頁48-59。
王塗發、楊浩彥、林幸君、賴金端 (2020)。投入產出分析：理論與實務，台北市：財團法人經濟研究院。
行政院永續發展委員會(2019)，108年臺灣永續發展目標。 https://ncsd.ndc.gov.tw，擷取時間：2023/1/31。
行政院網站-循環經濟推動方案，傳統線性與循環經濟歷程差異，https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/18ef26a4-5d05-4fb3-963e-6b228e713576，擷取時間：2023/1/31。
李信宏 (2021)。國際紡織產業循環經濟發展動向與重要議題，永續發展期刊，90，頁34-41。
周宜芳 (譯)(2022)。綠色精神—諾貝爾經濟學家的永續藍圖。台北市：八期文化出版社。(William D. Nordhaus., 2022)
國家發展委員會，臺灣高齡化時程，https://www.ndc.gov.tw/Content_List.aspx?n=D527207EEEF59B9B，擷取時間：2023/1/31。
循環經濟推動辦公室網站，循環經濟推動策略，https://www.cepo.org.tw/PageContent.aspx?uid=eed61736-ca3a-4e17-a2c1-ab0560c016b6，擷取時間：2023/1/31。
楊浩彥 (2021)。台灣資源回收產業的現況分析。產業\\新訊分享。https://www.ceita.org.tw/industry-circularity-observed-from-io-tables/，擷取時間：2023/02/01。
經濟部工業局 (2015)。104年度製造業產品環境足跡與資源永續推動計畫—物質流成本會計導入與推廣計畫。
經濟部工業局-製造業產品環境足跡與資源永續資訊專區網站，生命週期架構，https://www.idbcfp.org.tw/ViewData.aspx?nnid=204，擷取時間：2023/1/31。
廖月娟 (譯)(2022)。目的與獲利。臺北市：遠見天下文化出版股份有限公司。(George Serafeim., 2022)
劉瑞華 (譯)(2017)。制度、制度變遷與經濟成就。臺北市：聯經出版事業股份有限公司。(Douglass Cecil, 1991)
鄭舜瓏 (譯)(2022)。2030年永續企業革命。臺北市：城邦文化事業股份有限公司商業週刊。(Kazuo Tase & SDG, Partners., 2022)
證劵櫃檯買賣中心網站，上市櫃公司發布永續發展路徑圖，https://dsp.tpex.org.tw/web/csr/esg.php，擷取時間：2023/1/31。
英文部分
Albitar, K., Hussainey, K., Kolade, N., and Gerged, A. M. (2020), ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. International Journal of Accounting & Information Management, 28(3), 429-444.
Chang, Juin-Jen, Wei-Neng Wang, and Jhy-Yuan Shieh (2018), Environmental Rebounds/Backfires: Macroeconomic Implications for the Promotion of Environmentally-Friendly Products, Journal of Environmental Economics and Management, 88, 35-68.
Ellen MacArthur Foundation (2023), circular economy butterfly diagram，https://ellenmacarthurfoundation.org/circular-economy-diagram (Retrieved Date: 1/31/2023)
Fatemi, A., Glaum, M., and Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45-64.
Gillan, S. L., Koch, A., and Starks, L. T. (2010), Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66, 101889.
Norihiro Itsubo , Mitsuhiro Wada , Shigeo Imai , Akira Myoga , Naoki Makino , and Koichi Shobatake (2020), Life Cycle Assessment of the Closed-Loop Recycling of Used Disposable Diapers. Resources, 9(3),34.
Sweeney, J. C., & Soutar, G. N. (2001), Consumer perceived value: The development of a multiple item scale. Journal of retailing, 77(2), 203-220.
Zeithaml, V. A. (1988) Consumer perceptions of price, quality, and value: a means-end model and synthesis of evidence. Journal of marketing, 52(3), 2-22. |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
110932410 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110932410 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 241001.pdf | | 3161Kb | Adobe PDF2 | 52 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
