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Title: | ESG創新策略之形成及執行:以A國際保養品通路公司為例 The Formation and Implementation of ESG Innovative Strategy:A Case Study of A Global Cosmetic Trade Company |
Authors: | 楊雅忠 Yang, Ya-Chung |
Contributors: | 吳安妮 Wu, An-Ni 楊雅忠 Yang, Ya-Chung |
Keywords: | ESG ESG-SO 計分卡 ESG-BSC Environmental, Social and Governance ESG-SO Scorecard ESG-BSC |
Date: | 2024 |
Issue Date: | 2024-09-04 13:51:38 (UTC+8) |
Abstract: | 本研究透過個案研究法探討A國際保養品通路公司(以下簡稱A公司)如何因應環境、社會與治理(Environmental, Social and Governance,以下簡稱ESG)趨勢,利用ESG-SO計分卡及ESG (Balanced Scorecard,以下簡稱BSC) 達到永續轉型及綠色升級。 A公司係保養品通路業,本研究討論A公司在ESG趨勢下的三個研究問題,包括「ESG觀念之落實」、「ESG創新策略之形成」以及「ESG創新策略之執行」。本研究透過ESG-SO計分卡及ESG-BSC,協助A公司解決三個研究問題。首先,ESG-SO計分卡協助A公司整合內部優勢及外部機會,形成A公司通路業具差異化及影響力之通路業ESG創新策略;透過ESG-BSC垂直連結四個構面且水平連結七個執行系統,協助A公司具邏輯地執行ESG創新策略。 綜上所述,本研究協助個案A公司利用ESG-SO計分卡及ESG-BSC,在ESG趨勢下順利實現永續轉型,解決ESG問題,利用通路業之特色創造永續產品的影響力。 This thesis employs the case study method to investigate how A Global Cosmetic Trade Company (hereinafter referred to as Company A) responds to ESG (Environmental, Social, and Governance) trends, utilizing the ESG-SO Scorecard and ESG-BSC (Balanced Scorecard) to achieve sustainable transformation and green upgrading.
Company A operates within the skincare distribution industry. This thesis addresses three research questions concerning Company A under ESG trends, including: “Fulfillment of ESG principles,” “Formation of ESG innovative strategies,” and “Implementation of ESG innovative strategies.” This thesis aids Company A in resolving these three questions using the ESG-SO Scorecard and ESG-BSC.
The ESG-SO Scorecard helps Company A integrate internal strengths and external opportunities to develop differentiated and influential ESG innovative strategies. The ESG-BSC vertically integrates four dimensions and horizontally links seven execution systems, assisting Company A in logically implementing these ESG innovative strategies.
In conclusion, this thesis helps Company A utilize the ESG-SO Scorecard and ESG-BSC to smoothly transition to sustainability in response to ESG trends, address ESG issues, and leverage its unique characteristics to create impactful sustainable products. |
Reference: | 一、中文文獻: 1. 古宗鑫(2023)。ESG 策略形成與執行及成本效益分析—永續經營之個案研究,碩士 論文,國立政治大學,會計學系,台北市。 2. 田瀨和夫,(2022)。2030 永續企業革命:全方位 ESG 永續實踐攻略。台北市: 城邦文化。 3. 吳安妮,(2018)。策略形成及執行:以 BSC 為核心,為企業創造「利」與「力」。 台北市:城邦文化。 4. 陳揚介(2023)。永續經營的整合性解決方案-以 C 循環經濟公司為例,碩士論文, 國立政治大學,會計學系,台北市。 二、英文文獻: 1. Baumgartner, R. J., & Ebner, D. (2010). Corporate sustainability strategies: sustainability profiles and maturity levels. Sustainable Development, 18(2), 76-89. 2. Bowman, E. H., &Helfat, C. E. (2001). Does corporate strategy matter?. Strategic Management Journal, 22(1), 1-23. 3. Butler, J. B., Henderson, S. C., &Raiborn, C. (2011). Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly , 12(2): 1-10. 4. Cavaleri, S.,and Shabana, K. (2018). Rethinking sustainability strategies. Journal of Strategy and Management , 11(1): 2-17. 5. Hrebiniak, L. G. 2006. Obstacles to effective strategy implementation. Organizational Dynamics, 35(1): 12-31. 6. Hsu, C. W., Hu, A. H., Chiou, C. Y., & Chen, T. C. (2011). Using the FDM and ANP to construct a sustainability balanced scorecard for the semiconductor industry. Expert Systems with Applications, 38(10), 12891-12899. 7. Figge, F., T. Hahn, S. Schaltegger, and M. Wagner. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy. Business Strategy and the Environment , 11(5):269-284. 8. Kaplan, R. S. and D. McMillan. (2021). Reimagining the balanced scorecard for the ESG Era. Harvard Business Review, 3. 9. Kuhlman, T. and Farrington, J. (2010). What is sustainability?.Sustainability, 2(11): 3436-3448. 10. Mirvis, P., Googins, B., &Kinnicutt, S. (2010). Vision, mission, values: Guideposts to sustainability. Organizational Dynamics, 39(4), 316-324. 11. Niven, P. R. (2002). Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results. New York: John Wiley & Sons. 12. Pearce, D. W., & Turner, R. K. (1989). Economics of natural resources and the environment. Baltimore: Johns Hopkins University Press. 13. Placet, M., Anderson, R.,and Fowler, K. M. (2005). Strategies for sustainability. Research-Technology Management, 48(5): 32-41. 14. Porter, M. E. (1996). What is strategic? Harvard Business Review, 74(6): 61-78. 15. Sterling, R. R. (1968). The going concern: an examination. The Accounting Review, 43(3): 481-502. 16. Townsend, B. (2020). From SRI to ESG: The origins of socially responsible and sustainable investing. The Journal of Impact and ESG Investing, 1(1), 10-25. 17. UN Global Compact. (2004). Who cares wins: Connecting financial markets to a changing world. New York: UN Global Compact. 18. Yin, R. K. (2009). Case study research: Design and methods (Vol. 5) . Thousand Oaks: SAGE. |
Description: | 碩士 國立政治大學 經營管理碩士學程(EMBA) 111932035 |
Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111932035 |
Data Type: | thesis |
Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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