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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146402


    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
    一、中文部分
    1.台灣家具產業概況，人工智慧資料庫。
    2.吳安妮，2011年11月，以一貫知的管理：整合性策略價值管理系統（ISVMS）。會計研究月刊，第3112期。第112-115頁。
    3.吳安妮，2021，策略形成及執行，台北：城邦文化事業股份有限公司。
    4.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。
    5.周齊武、黃政仁、吳安妮，2012，BSC與風險管理之整合，會計研究月刊，第316期，第99-100頁。
    6.喬治‧塞拉分，2022，目的與獲利，廖月娟譯，台北：遠見天下文化。
    7.陳李綢，2000，個案研究。臺北：心理。
    8.蕭酩献，2022，中小企業ESG永續發展策略－高柏科技公司個案研究，台灣大學復旦大學碩士EMBA論文。
    二、英文部分
    1.Cobbold, I. and Lawrie, G. 2002. The Development of the Balanced Scorecard as a Strategic Management Tool. Performance Measurement Association 2002
    2.Ivo Hristov, Antonio Chirico, and Andrea Appolloni. 2019. Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC). Sustainability 2019, 11(7), 2119.
    3.Kaplan R S and Norton D P .1992. The Balanced Scorecard: measures that drive performance, Harvard Business Review: 71–80.
    4.Kaplan R S and Norton D P .1993. "Putting the Balanced Scorecard to Work", Harvard Business Review (Sep – Oct): 2–16.
    5.Kaplan R. S. and Klein N.1995. Chemical Bank: Implementing the Balanced Scorecard, Harvard Business School Press.
    6.Kaplan R S and Norton D P .1996. Using the Balanced Scorecard as A Strategic Management System. Harvard Business Review, 74(1): 75-85.
    7.Kaplan, R. S., & Norton, D. P. 2004. Measuring the Strategic Readiness of Intangible Assets. Harvard Business Review, 82(2): 52-63.
    8.Kaplan, R. S., & Norton, D. P. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston: Harvard Business School Press.
    9.Kurtzman J .1997. Is Your Company Off Course? Now You Can Find Out Why, Fortune (Feb).
    10.Niven, P. R., 2002, Balanced Scorecard Step by Step: Maximizing Performance and Maintaining Results, John Wiley & Sons, Inc, 190-194.
    11.Norreklit H. 2000. The balance On the Balanced Scorecard - A Critical Analysis of Some of Its Assumptions. Management Accounting Research, 11: 65-88.
    12.Per Nikolaj Bukh and Teemu Malmi. 2005. Re-Examining the Cause-and-Effect Principle of the Balanced Scorecard.
    13.Papalexandris, A., Ioannou, G. and Prastacos, G.P. 2004. Implementing the Balanced Scorecard in Greece: A Software Firm’s Experience. Long Range Planning, 37(4), 347-362.
    14.Papalexandris, A., Ioannou, G., Prastacos, G.P. and Soderquist, K.E. 2005. An Integrated Methodology for Putting the Balanced Scorecard into Action. European Management Journal, 23(2), 214-227.
    15.Rohm, Howard .2004. A Balancing Act. Perform Magazine, 2(2).
    16.Voelpel, S., Leibold M., Eckhoff R., Davenport T. 2006. The Tyranny of the Balanced Scorecard in the Innovation Economy. Journal of Intellectual Capital, 7(1), 43-60.
    17.Yin, R. K. 2009. Case Study Research: Design and Methods. Thousand Oaks, CA: Sage.
    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:[Department of Accounting] Theses

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