Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/152489
|
| Title: | B型企業商業影響力評估引導永續策略形成與執行之研究 － 以A行李箱公司為例
A Study on the Business Impact Assessment of B Corporations Guiding the Formation and Execution of Sustainable Strategies - A Case Study of Company A Luggage Industry |
| Authors: | 蔡佩君
Cai, Pei-Jun |
| Contributors: | 黃政仁
Huang, Cheng-Jen
蔡佩君
Cai, Pei-Jun |
| Keywords: | B型企業
商業影響力評估
永續策略形成
永續策略執行
B Corporation
Business Impact Assessment
Sustainable Strategy Formation
Sustainable Strategy Execution |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:22:02 (UTC+8) |
| Abstract: | 環境保護、社會責任和公司治理(Environmental, social and governance，簡稱ESG)已成為當今企業的重要關注焦點。越來越多的企業開始將ESG理念納入公司策略中，不再只追求利潤最大化，而是反思如何為社會創造價值。然而，中小企業在發展ESG過程中面臨著資源不足、策略制定困難等挑戰。B型企業認證為企業提供了一個ESG發展的指引，透過商業影響力評估（B Impact Assessment, 簡稱BIA），企業可以全面評估自身在ESG方面的表現，進而引導策略的形成和執行，這對中小企業制定永續發展策略具有重要參考價值。本研究以國內A行李箱公司為研究對象，透過BIA的引導，協助企業利用策略形成工具－SO計分卡更全面地考量公司的優勢和機會。同時，本研究運用策略地圖（Strategy Map）和平衡計分卡（Balanced Scorecard）作為策略執行的依據，最終利用SO計分卡和策略地圖協助企業達成BIA所設定的目標。本研究將有助於公司更清晰地認識自身的永續發展方向，並有效地執行ESG策略，為企業的長期發展奠定基礎。
Environmental, social, and governance (ESG) has become a crucial focal point for contemporary enterprises. Increasingly, companies are integrating ESG principles into their strategies, shifting from solely pursuing profit maximization to considering how they can create value for society. However, small and medium-sized enterprises (SMEs) face challenges in developing ESG due to resource constraints and difficulties in strategy formulation. B Corporation certification provides guidance through the B Impact Assessment (BIA), enabling companies to comprehensively assess their ESG performance and guide strategy formation and execution, which is particularly valuable for SMEs in developing sustainable development strategies. This study focuses on a domestic luggage company, Company A, using the BIA as a guide to help the company utilize the SO Scorecard, a strategic formation tool, to more comprehensively consider its strengths and opportunities. Additionally, the study employs the Strategy Map and Balanced Scorecard as bases for strategy execution Ultimately, leveraging the SO Scorecard and strategy mapping assists the company in achieving BIA objectives. This study will help the company gain a clearer understanding of its sustainable development direction and effectively execute ESG strategies, laying a foundation for long-term development. |
| Reference: | B型企業協會，B 型企業認證是由誰發起的？BIA評估如何制定的呢？，取自網址：https://blab.tw/fqa-3。搜尋日期：2024年4 月30 日。
B型企業協會，ESG 影響力快評，取自網址：https://blab-survey.twodot.com.tw/。搜尋日期：2024年5月16日。
B型企業協會，2022，2022年ESG策略問卷調查：台灣中小企業與ESG商機的距離，取自網址：https://blab.tw/b-media/2022/12/22/2022esgsurvey。搜尋日期：2024年4 月30 日。
吳安妮，2017，談以SO 計分卡形成「創新策略」，哈佛商業評論數位版，2017年5 月。取自網址：
https://www.hbrtaiwan.com/article_content_AR0007038.html。搜索日期：2023年10 月27 日。
吳安妮，2003，以策略為焦點促效益之提昇平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211 期：45-54。
吳安妮，2003，方向聚焦強化功能引導實施整合效益平衡計分卡之精髓、範疇及整合（下），會計研究月刊，第212 期：78-93。
吳安妮，2011，以一貫之的管理－整合性策略價值管理系統（ISVMS），會計研究月刊，第312 期：160-120。
吳安妮，2018，策略形成及執行：以BSC為核心，為企業創造「利」與「力」，臉譜出版社。
吳思華，2022，尋找創新典範3.0：人文創新H-EHA模式，遠流出版社。
吳安妮，2024，【2024AVM讀書會教學】科學化管理生態系統：AVM與政大ESG解決方案，取自網址：
https://www.youtube.com/watch?v=eu3Ps7mRcK0&t=1886s。搜尋日期：2024年6月7日。
楊曉紅、蘇昊鳴，2008，自有品牌袋包箱製造商之產品設計策略，設計學研究, 11(2), 87-107。
經濟部，工業產銷存動態調查，取自網址：
https://dmz26.moea.gov.tw/GMWeb/investigate/InvestigateDB.aspx。搜尋日期：2024年4月17日。
劉一郎，2010，袋包箱國內市場回顧，ITIS產業評析。
B Lab.2020. B Impact Assessment Structure. From:
https://kb.bimpactassessment.net/support/solutions/articles/43000574682-b-impact-assessment-structure (last visited May. 16, 2024)
B Lab.2020. B Operational Impact vs. Impact Business Models. From: https://kb.bimpactassessment.net/support/solutions/articles/43000574684 (last visited May. 16, 2024)
B Lab.2020. B Impact Assessment. From:
https://app.bimpactassessment.net/login (last visited May. 16, 2024)
B Lab. Find a B corp. From:
https://www.bcorporation.net/en-us/find-a-b-corp/ (last visited May. 16, 2024)
Bos‐Brouwers, H. E. J. 2010. Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice. Business Strategy and the Environment 19 (7): 417-435.
Carvalho, B., A. Wiek, and B. Ness. 2022. Can B Corp certification anchor sustainability in SMEs?. Corporate Social Responsibility and Environmental Management 29 (1): 293-304.
Epstein, M. J., and P. S. Wisner. 2001. Using a balanced scorecard to implement sustainability. Environmental Quality Management 11 (2): 1-10.
Fonseca, L., V. Silva, J. C. Sá, V. Lima, G. Santos, and R. Silva. 2022. B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?. Corporate Social Responsibility and Environmental Management 29 (3): 496-508.
Gerring, J. 2004. What is a case study and what is it good for?. American Political Science Review 98 (2): 341-354.
Houben, G., K. Lenie, and K. Vanhoof. 1999. A knowledge-based SWOT-analysis system as an instrument for strategic planning in small and medium sized enterprises. Decision Support Systems 26 (2):1 25-135.
Johnson, M. P., and S. Schaltegger. 2016. Two decades of sustainability management tools for SMEs: How far have we come?. Journal of Small Business Management 54 (2): 481-505.
Kaplan, R. S., and D. McMillan. 2021. Reimagining the Balanced Scorecard for the ESG Era. Harvard Business Review.
Kaplan, R. S., and D. P. Norton. 1992. The Balanced Scorecard – Measures That Drive Performance. Harvard Business Review. 71-79.
Kaplan, R. S., and D. P. Norton. 2001. The Strategy-Focused Organization：How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press.
Mirvis, P., B. Googins, and S. Kinnicutt. 2010. Vision, mission, values. Organizational Dynamics 39 (4): 316.
MSCI. 2022. ESG and Climate Trends to Watch for 2023, MSCI ,1-66.
Pereira, L., M. Pinto, R. L. da Costa, Á. Dias, and R. Gonçalves. 2021. The new SWOT for a sustainable world. Journal of Open Innovation: Technology, Market, and Complexity 7 (1): 18.
Romi, A., K. A. Cook, and H. R. Dixon-Fowler. 2018. The influence of social responsibility on employee productivity and sales growth: Evidence from certified B corps. Sustainability Accounting, Management and Policy Journal 9 (4): 392-421.
Wilburn, K., and R. Wilburn. 2015. Evaluating CSR accomplishments of founding certified B Corps. Journal of Global Responsibility 6 (2):262-280.
World Meteorological Organization (WMO). 2024. State of the Global Climate 2023, WMO ,1-53.
WBCSD .1998. Corporate social responsibility: meeting changing expectations. World Business Council for Sustainable Development. BCSD Publications, Geneva.
Yin, R. K. 2014. Case study research: Design and methods (applied social research methods): Sage Publications Thousand Oaks, CA. |
| Description: | 碩士
國立政治大學
會計學系
111353036 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353036 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 303601.pdf | | 3977Kb | Adobe PDF | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
