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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.
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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:	[Executive Master of Business Administration] Theses

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