Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/145052
|
| Title: | 從商業模式解析 ESG影響力： 以中華海洋生技公司為個案研究
The ESG Impact Analysis by Business Model : A Case Studyof China Marine Biotechnology Company |
| Authors: | 鄭鈺萍
Cheng, Yu-Ping |
| Contributors: | 鄭至甫
鄭鈺萍
Cheng, Yu-Ping |
| Keywords: | 環境保護
社會責任
公司治理
商業模式
Environmental Protection
Social Responsibility
Corporate Governance
Business Models |
| Date: | 2023 |
| Issue Date: | 2023-06-02 11:37:14 (UTC+8) |
| Abstract: | 企業社會責任(Corporate Social Responsibility, CSR)，已成為企業非財務報表是否良好的另一種無法計算的無形資產，它包含著企業回饋社會程度，品牌形象深入人心、生產公義與食品/產品安全的保證，不斷被大眾評價。企業在「CSR」 表現永續經營的概念，而「ESG」是實踐CSR的準則，透過ESG ratings對企業的永續發展進行評鑑，作為消費者以及投資人評斷企業未來發展前景的另一項指標。
「ESG」中的Environmental代表企業需重視環境永續議題，涵蓋溫室氣體排放、減少碳排放、氣候變遷、環境永續、碳排放量、汙染處理等；Social涵蓋包括企業如何用友善關係管理員工、供應商、客戶、工作環境、資訊安全、社會回饋等計畫等；Governance項目涵蓋公司管理高層、主管薪酬、審計、內部控管、股東權利、企業道德、資訊透明、董事多元、企業合規等議題。本研究目的即探討個案公司在「ESG」的作為，對社會所產生的影響力程度，並比較其宣稱與實際作為的契合程度進行ESG ratings，以提供其他公司在推動永續經營的建議。
本研究採質性研究法，對個案公司透過商業模式進行「九宮格」分析後以「四大導向」做歸類總結，以膫解個案公司在ESG對社會的影響力。透過本文發現與分析，個案公司在商業元素的選擇上，在需求導向、供給導向、價值主張、財務導向接度對社會產生影響力。惟在廢物管理、人權議題、性別多元無數據揭露與媒體的公開報導；尤其是在公司治理方面，如揭露設置ESG審查委員會、資訊透明、供應鏈管理、風險管理等。個案公司在Social表現優異，但Governance的揭露保守，仍有貼近消費者開誠布公的空間。
Corporate social responsibility (Corporate Social Responsibility, CSR) has become another intangible asset that cannot be calculated whether the company`s non-financial statements are good or not. It includes the degree of corporate feedback to society, brand image that is deeply rooted in the hearts of the people, production justice and food/product safety guarantees , is constantly evaluated by the public. Enterprises express the concept of sustainable management in "CSR", and "ESG" is the criterion for practicing CSR. ESG ratings are used to evaluate the sustainable development of enterprises, which is another way for consumers and investors to judge the future development prospects of enterprises. index.
Environmental in "ESG" means that companies need to pay attention to environmental sustainability issues, covering greenhouse gas emissions, carbon emission reduction, climate change, environmental sustainability, carbon emissions, pollution treatment, etc.; Social covers how companies use friendly relationships to manage employees, Suppliers, customers, working environment, information security, social feedback and other plans; the Governance project covers the company`s top management, executive compensation, auditing, internal control, shareholder rights, corporate ethics, information transparency, director diversity, corporate compliance, etc. issue. The purpose of this research is to explore the “ESG” behavior of the case company, the degree of influence on society, and compare the degree of conformity between its claim and actual behavior for ESG ratings, so as to provide suggestions for other companies to promote sustainable management.
This study adopts a qualitative research method, analyzes the case companies through the "Jiugongge" analysis of the business model, and then summarizes them according to the "four orientations" to understand the impact of the case companies on ESG on society. Through the discovery and analysis of this article, the case company has an influence on the society in terms of the choice of business elements, demand orientation, supply orientation, value proposition, and financial orientation. However, there is no data disclosure and media public reporting on waste management, human rights issues, gender diversity; especially in corporate governance, such as the disclosure of the establishment of an ESG review committee, information transparency, supply chain management, and risk management. The case company performed well in social, but Governance`s disclosure was conservative, and there was still room for being open and honest with consumers. |
| Reference: | 一、中文部分
于世恒(2021)。球典範企業永續發展對應地圖：企業社會責任(CSR)與聯合國永續發展目標(SDGs)的關聯探索[未出版碩士論文]。國立聯合大學經營管理學系。
田瀨和夫(2022)。譯者：鄭舜瓏。2030永續企業革命：全方位ESG永續實戰攻略。永續發展夥伴有限公司出版社。出版社：商業周刊(2022/04/20)。
朱俞靜、王學銘(2005)。企業社會責任對企業競爭力影響之探討[未出版碩士論文]。大葉大學事業經營研究所。
吳宗哲、宋文龍、李建興、林劭杰、徐祥禎、張元、張黃傳、黃沛桐、黃煒能、鄧小燕、魏裕珍(2021/12/16)。編者：李建興。ESG+CSR:企業永續經營的關鍵祕笈。出版社：新陸書局出版。
林吉郎(2008)。民間團體發展社會企業的策略途徑:香港經驗的啟發。多元就業開發方案-民間團體發展成為社會企業論述精選集。行政院勞工委員會職業訓練局中彰投區就業服務中心，P47~60。
林鼎鈞(2013)。跨國企業社會責任法律規制之研究[未出版碩士論文]。中正大學財經法律學系。
劉常勇(2002)。創業管理的 12 堂課。初版，台北：天下遠見。
劉常勇, 張玉山, 彭美嘉, 李依靜, 黃春長, 鄭淑芳 ,林正挺(2018)。運用平臺經濟模式發展生活支援服務之模式探討。勞動及職業安全衛生研究季刊，26(3)，188-197。
國家發展委員會(2022/9/15)。台灣發布2022年SDGs目標國家自願檢視報告。https://www.ndc.gov.tw/nc_14813_36205.
二、英文部分
Aaker, J. (1991). The Negative Aattraction Effect? A study of the Attraction Effect Under Judgment and Choice. ACR North American Advances.
Afuah, A., & Tucci, C. L. (2003). Internet Business Models and Strategies: Text and Cases (Vol. 2, p. 384). New York: McGraw-Hill.
Anselmsson, J. (2006). Sources of customer satisfaction with shopping malls: a comparative study of different customer segments. International Review of Retail, Distribution and Consumer Research, 16(1), 115-138.
Ballantyne, D., Frow, P., Varey, R. J., & Payne, A. (2011). Value propositions as communication practice: Taking a wider view. Industrial Marketing Management, 40(2), 202-210.
Balloch, S., & Taylor, M. (Eds.). (2001). Partnership Working: Policy and Practice. Policy Press.
Bearden, W. O., & Teel, J. E. (1983). Selected determinants of consumer satisfaction and complaint reports. Journal of Marketing Research, 20(1), 21-28.
Bellman, R. (1966). Dynamic programming. Science, 153(3731), 34-37.
DaSilva, C. M., & Trkman, P. (2014). Business model: What it is and what it is not. Long range Planning, 47(6), 379-389.
De Clercq, D., & Brieger, S. A. (2022). When discrimination is worse, autonomy is key: How women entrepreneurs leverage job autonomy resources to find work–life balance. Journal of Business Ethics, 177(3), 665-682.
ElAlfy, A. (2020). Redefining Strategic Corporate Social Responsibility (CSR) in the Sustainable Development Goals (SDGs) World.
Ferguson, C. R., & Dickinson, R. (1982). Critical success factors for directors in the eighties. Business Horizons, 25(3), 14-18.
Gallager, R. (1985). A perspective on multiaccess channels. IEEE Transactions on Information. Theory , 31(2), 124-142.
Hennig-Thurau, T., Malthouse, E. C., Friege, C., Gensler, S., Lobschat, L., Rangaswamy, A., & Skiera, B. (2010). The impact of new media on customer relationships. Journal of Service Research , 13(3), 311-330.
Jones, G. M. (1960). Educators, electrons, and business models: A problem in synthesis. The Accounting Review, 35(4), 619.
Kambil, A., Ginsberg, A., & Bloch, M. (1996). Re-inventing Value Propositions.
Lee, C. C. (2013). Insurance and real output: The key role of banking activities. Macroeconomic Dynamics, 17(2), 235-260.
Liljander, V., & Strandvik, T. (1995). The nature of customer relationships in services. Advances in Services Marketing and Management, 4(141), 67.
Mansfield, G. M., & Fourie, L. C. H. (2004). Strategy and business models-strange bedfellows? A case for convergence and its evolution into strategic architecture. South African Journal of Business Management, 35(1), 35-44.
Meldrum, M., & McDonald, M. (1995). The Ansoff Matrix. In Key Marketing Concepts (pp. 121-126). Palgrave, London.
Ojasalo, J., & Ojasalo, K. (2018). Service logic business model canvas. Journal of Research in Marketing and Entrepreneurship, 20(1), 70-98.
Osterwalder, A., & Pigneur, Y. (2010). Business model Generation: a Handbook for Visionaries, Game Changers, and Challengers (Vol. 1). John Wiley & Sons.
Osterwalder, A., & Pigneur, Y. (2012). Designing business models and similar strategic objects: the contribution of IS. Journal of the Association for Information Systems, 14(5), 3 .
Osterwalder, A., Pigneur, Y., & Tucci, C. L. (2005). Clarifying business models: Origins, present, and future of the concept. Communications of the Association for Information Systems, 16(1), 1 .
Paul, C. J. M. (1999). Cost Structure and the Measurement of Economic Performance: Productivity, Utilization, Cost Economics, and Related Performance Indicators. Springer Science & Business Media.
Porter, M. E., & Advantage, C. (1985). Creating and Sustaining Superior Performance. Competitive advantage , 167 , 167-206.
Porter, M. E., (1976). Interbrand choice, strategy, and bilateral market power (No. 146). Harvard University Press.
Roberts, K., Vki, S., & Brodie, R. (2003). Measuring the quality of relationships in consumer services: an empirical study. European Journal of marketing, 37(1/2), 169-196.
Rosenbloom, B. (2012). Marketing channels. Cengage Learning.
Sangwan, K. S. (2017). Key activities, decision variables and performance indicators of reverse logistics. Procedia Cirp, 61, 257-262.
Shafer, S.M., Linder, J.C., Smith, H.J. (2005). The power of research models. Business Horizons, 48, 199–207.
Teece, D. J. (2010). Business models, business strategy and innovation. Long range planning, 43(2-3), 172-194. |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
110932077 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110932077 |
| 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 | |
|---|
| 207701.pdf | | 1702Kb | Adobe PDF2 | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
