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Title:	從ESG觀點探討家族企業的永續經營策略-以E公司為例 Discussion on Sustainable Management Strategies of Family Business from the Perspective of ESG-Taking E Company as an Example
Authors:	王慧茹 Wang, Huei-Ju
Contributors:	周冠男 Chou, Robin K 王慧茹 Wang, Huei-Ju
Keywords:	家族企業家族傳承永續經營策略 Family businesses The inheritance of family businesses Sustainable Management Strategies
Date:	2023
Issue Date:	2023-08-02 13:20:50 (UTC+8)
Abstract:	企業永續經營是所有企業都會面臨到的問題，根據經濟部【2022中小企業白皮書】統計資料，台灣中小企業家數占整體企業家數的98.92%，顯示台灣中小企業是支撐台灣經濟穩定發展的重要骨幹。而台灣中小企業又以家族企業占大多數，家族成員與企業間有著密不可分的關係，隨著第一代企業主的老化，家族的傳承對於企業能否永續經營有著舉足輕重的影響。推動ESG是企業近年來的趨勢，ESG是環境（Environmental）、社會（Social）和公司治理（Governance）的縮寫，從ESG觀點來看企業能否永續經營，不再只是著重於企業短期的經濟效益，而是更加關注企業在經濟、社會和環境方面的長期影響，以確保企業能夠不斷創造價值，持續發展下去。本研究以家族企業作為研究對象，在完成家族的傳承後，探討如何從ESG觀點擬定永續經營策略及其所採取的行動方案，以及可能影響其永續經營策略成敗的優勢和限制。 All companies face challenges for sustainable development. Small and medium enterprises (SMEs) constitute up to 98.92 percent of enterprises in Taiwan, according to the statistics of the White Paper on Small and Medium Enterprises in Taiwan, 2022 released by the Ministry of Economic Affairs. SMEs play a significant role in maintaining stable economic growth in Taiwan. Further, most SMEs are family businesses. Family members are involved and related in the ownership and management of companies. As the founders are aged and retired, a robust succession plan in place is critical for ensuring sustainability for businesses. The incorporation of ESG initiatives is a significant topic for companies in recent years. ESG is the acronym of Environment, Social, and Governance. To evaluate companies’ sustainability from the perspective of ESG, the focus is shifted from the short term profit to a broader view on businesses’ long-term impacts on economy, society, and environment. Adopting ESG practices ensures that companies embrace sustainable value creation and continuous development. This study examines family businesses and explores the role that ESG plays in formulating sustainable operation strategies and action plans after succession is completed. Furthermore, the advantages and limitations that affect the working of the sustainable operation strategies are discussed as well.
Reference:	1.黃光國，1984，「談家族企業的組織型態」，中國論壇，第13卷第7期。 2.陳信賢、楊華妃，2018，寫給金融業高資產客戶經理的的第二本稅務書－從財富的Life Cycle談稅，台北市：安侯企業管理股份有限公司。 3.陳信賢、楊華妃，2018，寫給金融業高資產客戶經理的第三本稅務書－啟動家族傳承之鑰，台北市：安侯企業管理股份有限公司。 4.經理人編輯部，2023，〈ESG 是什麼？投資關鍵字 CSR、ESG、SDGs 一次讀懂〉，https://www.managertoday.com.tw/articles/view/62727，2023/03/06。 5.CSRone Amy Lin，2020，〈【永續領袖願景】優樂地朱竹元董事長：中小企業CSR本色是大處著眼、小處著手〉，https://csrone.com/topics/6140，2020/05/13。 6.天下雜誌507期，2012，〈四十一年老店如何無縫接班?〉，https://www.cw.com.tw/article/5043861，2012/10/2。 7.遠見雜誌430期，2022，〈台達電周志宏ESG革命18年，從一個人到八萬人同行〉，https://www.gvm.com.tw/article/88378，2022/3/28。 8.Davis, P. (1983). Realizing the potential of the family business. Organizational Dynamics, 12(1), 47-56. 9.Handler, W. C. (1989). Methodological issues and considerations in studying family businesses. Family Business Review, 2(3), 257-276. 10.Rosenblatt, P.C., de Mik, L., Anderson, R.M. and Johnson, P.A. (1985) The Family in Business. Jossey-Bass.
Description:	碩士國立政治大學經營管理碩士學程(EMBA) 110932130
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0110932130
Data Type:	thesis
Appears in Collections:	[Executive Master of Business Administration] Theses

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