政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/151951

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/151951

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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/151951

Title:	永續策略形成及執行：以 C 跨境電商為例 Sustainability Strategy Formation and Execution: A Case Study of C Cross-Border E-Commerce
Authors:	王聖惠 Wang, Sheng-Hui
Contributors:	吳安妮王聖惠 Wang, Sheng-Hui
Keywords:	永續經營 SO 計分卡平衡計分卡永續創新策略 ESG Sustainable operation SO scorecard Balanced scorecard Sustainable innovation strategy ESG
Date:	2024
Issue Date:	2024-07-01 12:07:47 (UTC+8)
Abstract:	隨著極端氣候事件不斷對地球造成衝擊，永續的重要性已成為全球性的關切焦點。企業除了要追求盈利，亦應該思考其對環境和社會的影響。本研究運用個案研究法，探索如何將永續思維融入企業的營運中，協助企業清晰地訂立永續的使命、願景和價值觀。透過永續的SO計分卡，本研究將分析企業在永續方面的內部優勢以及外部機會，透過四大重要條件，制定相應的永續創新策略。在制定永續創新策略後，利用永續平衡計分卡，將企業的營運劃分為兩大主線：「研發及設計主線」和「行銷主線」，通過策略地圖中的垂直和水平因果關係，推導出策略性議題、策略性目標、策略性衡量指標和目標值，期望透過永續平衡計分卡的應用，有效地實施永續創新策略，為未來導入作業價值管理系統奠定基礎。 As extreme weather events continue to impact the Earth, the importance of sustainability has become a global focal point of concern. In addition to pursuing profits, businesses should also consider their impact on the environment and society. This study employs a case study approach to explore how to integrate sustainability thinking into corporate operations, helping companies to clearly establish sustainable missions, visions, and values. Through a SO Scorecard (Strengths and Opportunities), this study will analyze the internal strengths and external opportunities of businesses in sustainability. By employing four key criteria, corresponding sustainable innovation strategies will be formulated. After formulating sustainable innovation strategies, the study will utilize the Sustainability Balanced Scorecard to divide the company's operations into two main threads: "Research and Design" and "Marketing," deriving strategic issues, strategic objectives, strategic measurement indicators, and target values through the vertical and horizontal cause-and-effect relationships in the strategy map. It is expected that through the application of the "Sustainability Balanced Scorecard", sustainable innovation strategies can be effectively implemented, laying the foundation for future introduction of activity value management systems.
Reference:	中華民國外交部參與國際組織， https://subsite.mofa.gov.tw/igo/cp.aspx?n=5BCEFD9636EDFFE4(最後瀏覽日:2023 年 6 月 5 日) 台北市進出口商業同業公會，2022，《2022 跨境電商焦點報告》， https://www.ieatpe.org.tw (最後瀏覽日:2024 年 4 月 26 日) 吳安妮，2017，談以 SO 計分卡形成「創新策略」，哈佛商業評論全球繁體中文版吳安妮，2018，策略形成及執行：以 BSC 為核心，為企業創造「利」與「力」，台北：城邦文化喬治.塞拉分，2022，目的與獲利 ESG 大師塞拉分的企業永續發展策略，廖月娟譯，台北：遠見天下文化。數位電商基地，2023，跨境電商成為外銷新主流 B2C 電商將是台灣第5大出口類型，https://gd.taiwantrade.com/news/638(最後瀏覽日:2023 年 6 月 5 日) Amel-Zadeh, A., and G. Serafeim. 2018. Why and how investors use ESG information：Evidence from a global survey. Financial Analysts Journal 74 (3): 87-103. Backhaus, K. B., B. A. Stone, and K. Heiner. 2002. Exploring the relationship between corporate social performance and employer attractiveness. Business & Society 41 (3): 292-318. Bali Swain, R., and F. Yang-Wallentin. 2020. Achieving sustainable development goals: predicaments and strategies. International Journal of Sustainable Development & World Ecology 27 (2): 96-106. Cheng, M. M., P. Perego, and N. S. Soderstrom. 2023. Sustainability and Management Accounting Research. Journal of Management Accounting Research 35 (3): 1- 11. Cousin, G. 2005. Case study research. Journal of Geography in Higher Education 29 (3): 421-427. Du Pisani, J. A. 2006. Sustainable development–historical roots of the concept. Environmental Sciences 3 (2): 83-96. Hansen, E. G., and S. Schaltegger. 2016. The sustainability balanced scorecard: A systematic review of architectures. Journal of Business Ethics 133 (2): 193-221. Harrison, H., M. Birks, R. Franklin, and J. Mills. 2017. Case study research: Foundations and methodological orientations. Forum: Qualitative Social Research (Vol. 18, No. 1). Kaplan, R. S., and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review 74 (1): 75-85. Kaplan, R. S., and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Focusing Your Organization on Strategy—with the Balanced Scorecard 49 (5): 167-176. Kaplan, R. S., and D. McMillan. 2021. Reimagining the Balanced Scorecard for the ESG era. Harvard Business Review: 1-11. Merriam, S. B., and E. J. Tisdell. 2015. Qualitative research: A guide to design and implementation. John Wiley & Sons. Mirvis, P., B. Googins, and S. Kinnicutt. 2010. Vision, mission, values: Guideposts to sustainability. Organizational Dynamics 39 (4): 316-324. Oliver, S. 2009. The Philosophy of Management. BiblioBazaar, LLC. Robert, K. W., T. M. Parris, and A. A. Leiserowitz. 2005. What is sustainable development? Goals, indicators, values, and practice. Environment: Science and Policy for Sustainable Development 47 (3): 8-21. Stake, R. E. 1995. The art of case study research. sage. Yin, R. K. 2009. Case study research: Design and methods. Vol. 5. Thousand Oaks, CA: SAGE. Yüksel, I. 2012. Developing a multi-criteria decision making model for PESTEL analysis. International Journal of Business and Management 7 (24): 52.
Description:	碩士國立政治大學會計學系 111353022
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0111353022
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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