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| Title: | 永續創新策略之形成與執行 - 以Z永續農業公司為例
The Formation and Implementation of Sustainable Innovation Strategy - A Case Study of Z Sustainable Agriculture Company |
| Authors: | 吳姿嫻
Wu, Zi-Sian |
| Contributors: | 吳安妮
Wu, Annie
吳姿嫻
Wu, Zi-Sian |
| Keywords: | 永續農業
ESG-SOR計分卡
永續平衡計分卡
Sustainable agriculture
ESG-SOR scorecard
Sustainable balanced scorecard |
| Date: | 2025 |
| Issue Date: | 2025-08-04 14:50:20 (UTC+8) |
| Abstract: | 本研究以個案研究法為基礎，並跟隨國際趨勢將環境、社會與公司治理（Environmental, Social and Governance，ESG）作為企業發展的核心精神，探討個案公司將「永續農業」之概念融入其形成與執行「永續創新策略」的過程。將以ESG-SOR ( Strengths, Opportunities and Risks，SOR )計分卡及ESG-BSC ( Balanced Scorecard ，BSC ) 為個案公司提供清晰且具體可行的策略執行方案，以協助其在永續農業領域成功經營，並預期有助於維護糧食安全、提升生物多樣性及改善農業生態系統。
首先，建立個案公司之使命、願景與價值觀，並運用ESG-SOR計分卡分析公司內部優勢、外部機會及外部風險，並根據四大重要條件制定公司之永續創新策略。接著，透過ESG-BSC框架將策略具體化，並聚焦於「復育油芒」及「建立油芒碳匯」兩大核心方向，分別利用ESG-BSC的四大構面，垂直連結公司之永續能力、永續流程、利益關係人與最終對社會的貢獻，並水平串聯策略性議題、目標與指標，藉此確立公司策略執行方案及績效衡量方法，協助個案公司有效集中資源與利用，並定期追蹤與評估績效。
This study is based on a case study approach and follows international trends by incorporating Environmental, Social, and Governance (ESG) as the core principle of business development. It explores how the case company integrates the concept of "sustainable agriculture" into the process of forming and implementing a "sustainable innovation strategy." Using the ESG-SOR (Strengths, Opportunities, and Risks) scorecard and ESG-BSC (Balanced Scorecard), this study provides the case company with clear and feasible strategic execution plans to help it succeed in the field of sustainable agriculture. It is expected to contribute to food security, enhance biodiversity, and improve agricultural ecosystems.
Initially, the company's mission, vision, and values are established, and the ESG-SOR scorecard is used to analyze the company’s internal strengths, external opportunities, and risks. Then, based on these four key conditions, a sustainable innovation strategy is developed. Next, the ESG-BSC framework is applied to concretize the strategy, focusing on two core directions: "regenerating Taiwan Oil Millet" and "establishing Taiwan Oil Millet carbon credits." The four dimensions of ESG-BSC are used to vertically link the company's sustainability capabilities, sustainable processes, stakeholders, and its contributions to society. Additionally, strategic issues, goals, and measurement indicators are horizontally connected to establish a strategy execution plan and performance measurement methods. This helps the case company effectively concentrate and utilize resources, while regularly tracking and evaluating performance. |
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二、 英文部分
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20. Yin, R. K. (2003). Case study research: Design and methods (3rd ed.). SAGE Publications. |
| Description: | 碩士
國立政治大學
會計學系
112353007 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353007 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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