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| Title: | ESG策略形成、執行與循環經濟成本效益分析– 以P塑膠容器製造商為例
The Formation and Implementation of ESG Strategy, and Cost-Benefit Analysis for Circular Economy - A Case Study of P Plastic Container Manufacturer |
| Authors: | 王翊蘋
Wang, I-Ping |
| Contributors: | 黃政仁
Huang, Cheng-Jen
王翊蘋
Wang, I-Ping |
| Keywords: | ESG
策略形成
策略執行
循環經濟
成本效益分析
ESG
Strategy Formulation
Strategy Implementation
Circular Economy
Cost-Benefit Analysis |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:20:38 (UTC+8) |
| Abstract: | 由於國際限塑政策之約束與消費者環保意識之興起，塑膠製造產業將面臨永續轉型之浪潮，因此本研究之個案公司期望掌握永續經營之契機，為該企業在環境、社會與公司治理面向，實踐其永續經營之目標。本研究希冀透過策略形成系統（ESG-SO計分卡）、策略執行系統（ESG平衡計分卡）及作業價值管理系統（AVM）等管理工具，協助個案公司制定ESG創新策略並產出具因果關係之ESG資訊進行成本效益分析。本研究首先根據個案公司之使命、願景及價值觀，透過ESG-SO計分卡，形成其ESG創新策略；並透過ESG平衡計分卡設計ESG創新策略地圖，協助個案公司執行ESG創新策略；最後運用作業價值管理系統，產生ESG資訊，以進行ESG創新策略相關的塑膠循環經濟之成本效益分析，協助個案公司評估及衡量不同商業模式下在財務面與環境永續面之影響，並作為企業內部管理與外部利益關係人溝通之依據，進一步落實永續轉型，實現永續經營的目標。
Due to the constraints of international plastic reduction policy and the rise of consumer’s awareness of environmental protection, the plastic manufacturing industry is facing a wave of sustainable transformation. Therefore, the case company in this research expects to grasp the opportunity of sustainable management in terms of the environmental, social, and governance (ESG). This research aims to assist the case company in developing ESG strategy and generating ESG information for cost-benefit analysis through strategy formulation system (ESG-SO Scorecard), strategy implementation system (ESG Balanced Scorecard), and activity value management system. First, the SO Scorecard is used to form the ESG innovative strategy based on the mission, vision and values of the case company. Next, the ESG innovative strategy map is designed through the ESG Balanced Scorecard (ESG-BSC) to help execute ESG strategy. Furthermore, Activity Value Management (AVM) is utilized to generate ESG information that conducts cost-benefit analysis of the strategy related to the circular economy of plastics, which assists the case company to evaluate and measure the financial and non-financial impacts of different modes. This information serves as the basis for communication between internal management and external stakeholders, to further implement sustainable transformation and achieve the goal of sustainable operations. |
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| Description: | 碩士
國立政治大學
會計學系
111353007 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353007 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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