政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/153182

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/153182

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题名:	由永續平衡計分卡探索企業之永續轉型成熟度：以台灣永續績優ICT企業為例 Exploring Corporate Sustainability Transition Maturity through the Sustainable Balanced Scorecard: A Study of ESG Leading ICT Companies in Taiwan
作者:	葉奕佳 Yeh, Yi-Chia
贡献者:	黃正忠蘇威傑 Huang, Cheng-Chung Su, Wei-Chieh 葉奕佳 Yeh, Yi-Chia
关键词:	永續平衡計分卡永續轉型成熟度資訊通信技術（ICT）產業道瓊永續指數（DJSI） Sustainability Balanced Scorecard Sustainability Transition Maturity Information and Communication Technology (ICT) Industry Dow Jones Sustainability Index (DJSI)
日期:	2024
上传时间:	2024-09-04 14:10:50 (UTC+8)
摘要:	隨著全球氣候變遷、資源枯竭及社會不平等問題日益加劇，永續發展已成為國際社會和企業界的共同議題。雖然大型企業在永續轉型方面的成功經驗為業界樹立了典範，但中小企業在推動永續轉型過程中，往往因資源有限及專業知識不足而面臨諸多挑戰。本研究聚焦於2023年入選道瓊永續指數（DJSI）的15家台灣資訊通信技術（ICT）產業績優企業，旨在探討這些企業的永續發展現狀和轉型成熟度，並建立一套適合於ICT產業的永續平衡計分卡（Sustainability Balanced Scorecard, SBSC）。此計分卡將傳統的四大構面擴展為包含環境、社會和治理（ESG）三個維度的4X3矩陣結構，並輔以永續轉型成熟度模型的六個階段（未認知、合規、發現、發展、先進、變革性）來量化評估企業的永續轉型成熟度。分析15家企業研究結果顯示，內部流程構面與利害關係人構面分別佔據了40%和35%的關注度，為企業現階段發展重點；同時，ESG三個維度的發展相對均衡。就ICT三大子產業的轉型成熟度而言，電子設備與零組件產業的平均成熟度最高（4.48），其次為通訊服務產業（4.43），半導體產業則位居第三（4.19），整體ICT產業達到「先進」階段（4.36）。綜合分析重大性永續議題的關注度與永續成熟度，顯示企業在財務構面的轉型成熟度表現突出，但該構面的關注度相對較低。相反地，企業對內部流程構面的關注度較高，然而其平均成熟度偏低，顯示資源分散可能對發展效果產生影響。本研究建議企業採取漸進式導入策略，靈活選擇適合自身情況的永續轉型議題並分階段推行，並參考成功企業的經驗。結合永續平衡計分卡與永續轉型成熟度模型，企業不僅能有效識別其永續發展的關鍵議題，還能根據不同的成熟度階段提供具體行動指引。研究結果對ICT產業的永續發展具有重要意涵，亦可作為策略制定者推動永續發展策略的重要參考。未來研究可擴大研究範圍，涵蓋更多ICT子產業，以提供更廣泛的參考依據。 As global climate change, resource depletion, and social inequality intensify, sustainable development has become a shared concern for both the international community and the business sector. While large enterprises have set a benchmark with their successful experiences in sustainable transformation, small and medium-sized enterprises (SMEs) often face numerous challenges in promoting sustainable transformation due to limited resources and insufficient expertise. This study focuses on 15 top-performing companies in Taiwan’s Information and Communication Technology (ICT) industry that were selected for the Dow Jones Sustainability Index (DJSI) in 2023. It aims to explore their current state of sustainable development and transformation maturity, and to establish a Sustainability Balanced Scorecard (SBSC) tailored to the ICT industry. This scorecard expands the traditional four perspectives to a 4x3 matrix structure that incorporates Environmental, Social, and Governance (ESG) dimensions, and is supplemented by a six-stage sustainability transformation maturity model (Unaware, Compliance, Discovery, Development, Advanced, Transformational) to quantify the maturity of corporate sustainability transformation. The analysis of the 15 companies reveals that the internal process perspective and the stakeholder perspective account for 40% and 35% of the focus, respectively, and are key areas of development for the companies. Meanwhile, the development across the three ESG dimensions is relatively balanced. In terms of transformation maturity across the three major sub-sectors of the ICT industry, the electronic equipment and components sector has the highest average maturity (4.48), followed by the communication services sector (4.43), with the semiconductor sector ranking third (4.19). Overall, the ICT industry has reached the "Advanced" stage (4.36). A comprehensive analysis of the focus on material sustainability issues and sustainability maturity shows that companies perform particularly well in terms of financial maturity, though the focus on this perspective is relatively low. Conversely, while companies place higher focus on the internal process perspective, their average maturity in this area is lower, suggesting that resource dispersion may impact development effectiveness. This study suggests that companies adopt a phased and flexible approach to introducing sustainable transformation issues that suit their specific circumstances, and refer to the experiences of successful enterprises. By integrating the Sustainability Balanced Scorecard with the sustainability transformation maturity model, companies can not only effectively identify key issues in their sustainable development but also provide concrete action guidance based on different maturity stages. The research findings hold significant implications for the sustainable development of the ICT industry and can serve as an important reference for policymakers in promoting sustainable development strategies. Future research could expand the scope of study to cover more ICT sub-sectors, providing a broader basis for reference.
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描述:	碩士國立政治大學企業管理研究所(MBA學位學程) 111363060
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