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    题名: SDGs目標影響創新策略之形成與執行 -以A非營利組織為例
    The Impact of SDGs Goals on the Formation and Execution of Innovation Strategies - A Case Study of A Non-Profit Organization
    作者: 李承翰
    Li, Cheng-Han
    贡献者: 吳安妮
    Anne, Wu
    李承翰
    Li, Cheng-Han
    关键词: SDGs目標
    SO計分卡
    自然資本
    平衡計分卡
    SDGs Goals
    SO Scorecard
    Natural Capital
    Balanced Scorecard
    日期: 2023
    上传时间: 2023-07-06 16:51:02 (UTC+8)
    摘要: SDGs目標為聯合國《2030永續發展議程》所提出的17項目標,試圖解決經濟、社會及環境所面臨的問題。本研究也將利用個案組織於自然資本產業運用之SDGs目標,結合SO計分卡,瞭解其內部優勢及外部機會,並協助個案組織釐清使命、願景及價值觀,形成創新策略。

    形成個案組織創新策略後,如何有效率且有效果的執行策略,將成為策略執行成敗關鍵。因此本研究以平衡計分卡(Balanced Scorecard,簡稱BSC)作為個案組織策略執行工具。透過策略性議題、目標及衡量指標的展開,協助個案組織確定組織執行方向及績效衡量,並隨著產業創新、法規修正及國際趨勢適時調整組織策略。

    綜上所述,本研究將以SDGs目標結合SO計分卡及平衡計分卡,形成個案組織創策略並有效執行,並探討三者之間結合所能帶來的預期效益,提供一套經濟、社會及環境三者皆贏的自然解決方案。
    The SDGs (Sustainable Development Goals) are 17 goals proposed by the United Nations in the "2030 Agenda for Sustainable Development" aimed at addressing Economic, Social, and Environmental challenges. This study will utilize the SDGs related to the natural capital industry, in conjunction with the Balanced Scorecard, to understand its internal strengths and external opportunities. It will also assist the case organization in clarifying its mission, vision, and values, and formulating innovative strategies.

    Once the case organization has developed its innovative strategy, the key to success lies in the efficient and effective execution of the strategy. Therefore, this study use the BSC as a strategic execution tool for the case organization. By defining strategic issues, objectives, and performance indicators, it helps the case organization determine its execution direction and performance measurement. Furthermore, the organization can adjust its strategies in response to industry innovations, regulatory amendments, and international trends.

    In summary, this study aims to combine the SDGs with the BSC to formulate and effectively execute case organization strategies. It explores the expected benefits of integrating these three approaches, providing a solution that benefits the economy, society, and environment, thereby achieving a win-win outcome for all three.
    參考文獻: 一、中文部分

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    二、英文部分

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    8. Kaplan, R. S. and D. P. Norton. 2003. Keeping Your Balance With Customers. Harvard Business School. From: https://hbswk.hbs.edu/item/keeping-your-balance-with-customers(last visited Jan. 20, 2023)
    9. Lefroy and Tsarenko. 2017. Business-nonprofit partnerships as a driver of internal marketing in nonprofit organizations. Consequences for nonprofit performance and moderators. Business Research Quarterly 20(2): 112-123.
    10. Marchi, V. D., E. D. Maria and S. Micelli. 2013. Environmental Strategies, Upgrading and Competitive Advantage in Global Value Chains, Business Strategy and the Environment 22(1): 62-72.
    11. Maas, S. and G. Reniers. 2013. Development of a CSR model for practice: Connecting five inherent areas of sustainable business. Journal of Cleaner Production.
    12. Meenakshi, S., K. Rajesh, P. Prashant and R. Seeram. 2021. Carbon Farming: Prospects and Challenges. Sustainability (Basel, Switzerland).13(19): 11122.
    13. Oljaca, V. M., D. Raicevic, D. Ercegovic, D. Vukic, O. I. Snezana, R. Radojevic, M. Zivkovic, K. Gligorevic, M. Paji, V. Spalevic, L. Ruzicic. 2014. Aspects of Using Machinery and Tools in Contemporary Plant Production- Marsh Soils Case. Poljoprivreda i šumarstvo 60(1): 39.
    14. Paul Ekins. 2003. Identifying critical natural capital: Conclusions about critical natural capital. Ecological Economics (2): 277-292.
    15. Sherman, S., D. J. Rowley and B. R. Armandi. 2007. Developing a Strategic Profile: The Pre-Planning Phase of Strategic Management, Business Strategy Series 8(3): 162-171.
    16. Sabeti Heerad. 2011. The for-benefit enterprise. Harvard business review 89 (11):98.
    17. Suaad J. , Z. Zarina and Anna Che Azmi. 2022. Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review. International Journal of Productivity and Performance Management 71(5): 1728-1760.
    18. United Nations.2004. The Global Compact Leaders Summit United Nations Headquarters.From:https://d306pr3pise04h.cloudfront.net/docs/news_events%2F8.1%2Fsummit_rep_fin.pdf (last visited Jan. 4, 2023)
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    21. Leal Filho, W., S. K. Tripathi, J. B. S. O. D. Andrade Guerra, R. Giné-Garriga, V. Orlovic Lovren and J. Willats. 2019. Using the Sustainable Development Goals towards a Better Understanding of Sustainability Challenges, International Journal of Sustainable Development and World Ecology 26(2): 179-190.
    22. Woroniecki, S. ,C. Wamsler and E. Boyd, 2019. The promises and pitfalls of ecosystem-based adaptation to climate change as a vehicle for social empowerment. Ecology and Society 24(2): 4.
    23. World Bank. 2022. Publication: State and Trends of Carbon Pricing 2022.From: https://openknowledge.worldbank.org/entities/publication/a1abead2-de91-5992-bb7a-73d8aaaf767f(last visited May. 9, 2023)
    24. Yin, R. K. 1994. Case Study Research: Design and Methods. SAGE Publications.
    描述: 碩士
    國立政治大學
    會計學系
    110353105
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110353105
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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