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| Title: | ESG創新策略之形成及執行－以A傢俱設計公司為例
The Formation and Implementation of ESG Innovation Strategies - A Furniture Design Company Case |
| Authors: | 楊勝閔
Yang, Sheng-Min |
| Contributors: | 吳安妮
Wu, Anne
楊勝閔
Yang, Sheng-Min |
| Keywords: | ESG創新策略
SO計分卡
平衡計分卡
策略形成系統
策略執行系統
ESG Innovation Strategies
SO scorecard
Balanced scorecard
Strategy formation system
Strategy implementation system |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:26:31 (UTC+8) |
| Abstract: | 如今，ESG及環保永續議題盛行，企業從原本個人功利主義轉向開始重視企業外部責任，以往傳統製造產業常會製造環境汙染，並以財務績效作為唯一營運考量，較難做出對於環境、社會整體有利之事務。然而，有資料顯示若企業以ESG議題為目的導向，不僅競爭力會提高，獲利及未來績效亦會比同業來的更好。本研究以傢俱設計公司為研究對象，採個案研究法了解企業目前及未來希望之營運模式，藉由與業主討論，並依照永續議題及SO計分卡（SO Scorecard，簡稱SO計分卡）協助企業形成永續策略，同時搭配平衡計分卡（Balanced Score Card，簡稱BSC）協助策略之執行，正確引導企業達成其永續發展策略目標。
本研究主要以永續為其策略核心，因此於SO計分卡制定時，該內部優勢考量BSC中的顧客構面會牽涉無論原目標客群，還包括將永續客戶納入其顧客構面考量範圍而共同形成利害關係人構面，此外，該外部機會會改以PEST之外部分析掌握更全面之外部機會，並利用SO計分卡四大要件形成個案公司之永續策略。
最後，本研究於BSC執行策略時共會發展主要三條主軸，並分別擬定其衡量指標及目標值，使企業執行策略時不至於產生嚴重偏誤，而能針對衡量指標及其目標值不斷精進並適時修正，最終達成其永續策略。因BSC能引導企業策略達成，市面上目前也有許多利用BSC執行策略的成功個案，故若能將永續發展等概念納入公司營運策略中，未來將會產生越來越多永續發展成功個案，期望未來本研究之個案公司將會是一典型案例。
Today, ESG and environmental sustainability issues are prevalent. Enterprises have shifted from personal utilitarianism to corporate external responsibilities. In the past, the traditional manufacturing industry often caused environmental pollution and took financial performance as the only operational consideration. It is difficult to make decisions about the environment and society as whole beneficial affairs. However, some data show that if a company is purpose-oriented with ESG issues, not only will its competitiveness increase, but its profits and future performance will also be better than those of its peers. This research takes the furniture design company as the research object by adopting the case study method to understand the current and future business model of the enterprise and discussing with the owner to help the enterprise to form a sustainable strategy. The Balance Scorecard (BSC) not only assists in the implementation of strategies but also correctly guides enterprises to achieve their sustainable development strategic goals.
Finally, this study will develop three main axes in the implementation of the balanced scorecard strategy, and formulate their measurement indicators and target values respectively, so that the enterprise will not make serious errors when implementing the strategy, and can focus on the measurement indicators and their target values. We can use BSC to continuously improve and timely correct our strategy, and we can finally achieve our sustainable strategy. Because the Balanced Scorecard can guide the achievement of corporate strategies, there are currently many successful companies using the Balanced Scorecard to implement strategies.
Therefore, if concepts such as sustainable development can be incorporated into the company`s operating strategy, more and more successful sustainable development companies will be emerging in the future. It is expected that the case company in this research will be a typical case in the future. |
| Reference: | 參考文獻
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| Description: | 碩士
國立政治大學
會計學系
110353035 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353035 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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