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題名 B型企業與非B型企業的商業模式比較及永續認證對企業之影響
Business Model Comparison of B Corps and Non-B Corps and the Impact of Sustainable Certifications on Companies作者 江怡妮
Chiang, Yi-Ni貢獻者 林月雲
Lin, Yeh-Yun
江怡妮
Chiang, Yi-Ni關鍵詞 企業社會責任
B 型企業
永續認證
商業模式畫布
Corporate Social Responsibility
B Corps
Sustainable Certifications
Business Model Canvas日期 2020 上傳時間 5-May-2020 12:01:50 (UTC+8) 摘要 B 型企業是非營利組織 B 型實驗室所發起的國際型企業認證，目的是利用商業模式對社會及環境發揮正向影響。本研究認為其屬於一種永續認證，用於肯定廣泛的產品或服務之永續性。台灣是目前 B 型企業發展最為快速的國家之一，越來越多企業開始關注這種重視全方位永續價值的新型認證，但 B 型企業認證尚未被企業普遍熟知。因此，本研究欲探究 B 型企業與一般商業模式有何異同，以及 B 型企業等永續認證對企業的實際影響為何，是否有申請認證之必要性，以為其他企業之參考。本研究選定兩家 B 型企業與一家非 B 型企業進行深度訪談，並利用商業模式畫布圖做為比較架構，得出其商業模式構成要素之異同。研究結果歸納如下：(一) B 型企業與非 B 型企業的商業模式在顧客關係、通路、關鍵資源、關鍵活動、關鍵合作夥伴這五要素有共同點，建議企業著重以上內容發展商業模式。(二) B 型企業與非 B 型企業的主要差異在於， B 型企業關注發展的面向廣泛，非 B 型企業比較注重經濟價值。建議企業可填寫 B 型企業認證之BIA商業影響力問卷，以完整構面審視其營運之優缺點，將有機會自行提升經營效益。(三) B 型企業認證等永續認證對企業多具正向影響，主要體現在營運管理、人才發展與行銷溝通方面，且申請過程未必會造成公司負擔，建議企業申請永續認證。(四) B 型企業認證其公允性與可信度尚不如其他國際性的永續認證獲得普遍認可，對於 B 型企業認證申請之必要性，尚須企業根據其申請目的與預期效益自行衡量。
Certified B Corporation is an international enterprise certification initiated by a NPO called B Lab. The philosophy of Certified B Corporation is to exert positive impact on the society and the environment based on business models. This study views it as a kind of sustainable certification which can confirm the sustainability of a wide range of products or services. Currently, Taiwan is one of the fastest-growing countries when it comes to B Corps. More and more companies start to pay attention to this emerging certification which puts emphasis on the all-round sustainable value. However, the B Corp Certification has not been well known by enterprises. Therefore, this study aims to explore what B Corps and non-B Corps have in common from the Business Model Canvas perspective. Also, to understand the impact of sustainable certifications to enterprises to find out if it’s necessary to apply for sustainable certifications such as B Corp Certification.This research chose two B Corps and one non-B Corp to conduct in-depth interviews and used the Business Model Canvas as the comparison framework to unveil their similarities and differences. Research findings are summarized as follows:1. The B Corps and a non-B Corp in this research have five elements in common: Customer Relationships, Channels, Key Resources, Key Activities, and Key Partners. Companies can refer to these five components to develop business models.2. The major difference between B Corps and non-B Corps is that B Corps focus on a wide range of issues, whereas non-B Corps pay more attention to economic value. This study suggests companies fill out the B Impact Assessment (BIA) of the B Corp Certification to self-examine the advantages and disadvantages of their operation to further enhance business value.3. There are many positive impacts of sustainable certifications such as B Corp Certification, which are mainly reflected on the performance of operation management, talent development and marketing communication. Besides, the process of certification application won’t necessarily cause much burden to enterprises. It’s recommended to apply for sustainable certifications.4. The fairness and credibility of the B Corp Certification haven’t been commonly acknowledged like other international sustainable certifications. 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國立政治大學
企業管理研究所(MBA學位學程)
107363079資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107363079 資料類型 thesis dc.contributor.advisor 林月雲 zh_TW dc.contributor.advisor Lin, Yeh-Yun en_US dc.contributor.author (Authors) 江怡妮 zh_TW dc.contributor.author (Authors) Chiang, Yi-Ni en_US dc.creator (作者) 江怡妮 zh_TW dc.creator (作者) Chiang, Yi-Ni en_US dc.date (日期) 2020 en_US dc.date.accessioned 5-May-2020 12:01:50 (UTC+8) - dc.date.available 5-May-2020 12:01:50 (UTC+8) - dc.date.issued (上傳時間) 5-May-2020 12:01:50 (UTC+8) - dc.identifier (Other Identifiers) G0107363079 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/129670 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 107363079 zh_TW dc.description.abstract (摘要) B 型企業是非營利組織 B 型實驗室所發起的國際型企業認證，目的是利用商業模式對社會及環境發揮正向影響。本研究認為其屬於一種永續認證，用於肯定廣泛的產品或服務之永續性。台灣是目前 B 型企業發展最為快速的國家之一，越來越多企業開始關注這種重視全方位永續價值的新型認證，但 B 型企業認證尚未被企業普遍熟知。因此，本研究欲探究 B 型企業與一般商業模式有何異同，以及 B 型企業等永續認證對企業的實際影響為何，是否有申請認證之必要性，以為其他企業之參考。本研究選定兩家 B 型企業與一家非 B 型企業進行深度訪談，並利用商業模式畫布圖做為比較架構，得出其商業模式構成要素之異同。研究結果歸納如下：(一) B 型企業與非 B 型企業的商業模式在顧客關係、通路、關鍵資源、關鍵活動、關鍵合作夥伴這五要素有共同點，建議企業著重以上內容發展商業模式。(二) B 型企業與非 B 型企業的主要差異在於， B 型企業關注發展的面向廣泛，非 B 型企業比較注重經濟價值。建議企業可填寫 B 型企業認證之BIA商業影響力問卷，以完整構面審視其營運之優缺點，將有機會自行提升經營效益。(三) B 型企業認證等永續認證對企業多具正向影響，主要體現在營運管理、人才發展與行銷溝通方面，且申請過程未必會造成公司負擔，建議企業申請永續認證。(四) B 型企業認證其公允性與可信度尚不如其他國際性的永續認證獲得普遍認可，對於 B 型企業認證申請之必要性，尚須企業根據其申請目的與預期效益自行衡量。 zh_TW dc.description.abstract (摘要) Certified B Corporation is an international enterprise certification initiated by a NPO called B Lab. The philosophy of Certified B Corporation is to exert positive impact on the society and the environment based on business models. This study views it as a kind of sustainable certification which can confirm the sustainability of a wide range of products or services. Currently, Taiwan is one of the fastest-growing countries when it comes to B Corps. More and more companies start to pay attention to this emerging certification which puts emphasis on the all-round sustainable value. However, the B Corp Certification has not been well known by enterprises. Therefore, this study aims to explore what B Corps and non-B Corps have in common from the Business Model Canvas perspective. Also, to understand the impact of sustainable certifications to enterprises to find out if it’s necessary to apply for sustainable certifications such as B Corp Certification.This research chose two B Corps and one non-B Corp to conduct in-depth interviews and used the Business Model Canvas as the comparison framework to unveil their similarities and differences. Research findings are summarized as follows:1. The B Corps and a non-B Corp in this research have five elements in common: Customer Relationships, Channels, Key Resources, Key Activities, and Key Partners. Companies can refer to these five components to develop business models.2. The major difference between B Corps and non-B Corps is that B Corps focus on a wide range of issues, whereas non-B Corps pay more attention to economic value. This study suggests companies fill out the B Impact Assessment (BIA) of the B Corp Certification to self-examine the advantages and disadvantages of their operation to further enhance business value.3. There are many positive impacts of sustainable certifications such as B Corp Certification, which are mainly reflected on the performance of operation management, talent development and marketing communication. Besides, the process of certification application won’t necessarily cause much burden to enterprises. It’s recommended to apply for sustainable certifications.4. The fairness and credibility of the B Corp Certification haven’t been commonly acknowledged like other international sustainable certifications. Therefore, the necessity of applying for a B Corp Certification depends on the evaluation which to see if this certification can meet enterprises’ goals and expectations. en_US dc.description.tableofcontents 摘要 IABSTRACT II謝誌 IV目次 V表次 VIII圖次 X第一章 緒論 1第一節 研究背景與動機 1第二節 研究問題與目的 2第二章 文獻探討 4第一節 企業社會責任 4第二節 社會企業 9第三節 B 型企業 15第四節 永續認證 23第五節 商業模式與商業模式畫布 28第三章 研究方法 31第一節 研究流程 31第二節 研究個案選定 31第三節 深度訪談問題設計 34第四章 研究結果 38第一節 X公司個案分析 38第一節 Y公司個案分析 44第二節 Z公司個案分析 52第三節 個案之商業模式比較 59第四節 B 型企業認證分析 65第五章 結論與建議 72第一節 結論 72第二節 實務建議 74第三節 研究限制與總結 75參考文獻 77 表次表2-1 企業社會責任的定義 7表2-2 社會企業組成六因素 9表2-3 社會企業光譜 12表2-4 台灣學者對社會企業之定義 13表2-5 台灣 B 型企業名單整理 17表2-6 B 型企業認證價格表 20表2-7 B 型企業與社會企業之定義比較 21表2-8 B 型企業與社會企業之特性比較 22表2-9 永續認證為企業帶來的影響 24表3-1 受訪企業之基本資料 32表3-2 商業模式畫布架構訪綱 35表4-1 X公司目標客層特性 38表4-2 Y公司目標客層特性 45表4-3 Z公司目標客層特性 53表4-4 X、Y、Z公司之商業模式摘要整理總表 59表4-5 B 型企業X公司與Y公司之商業模式比較表 61表4-6 B 型企業公司之共同點與非 B 型企業Z公司之商業模式比較表63表4-7 申請認證投入資源比較 67表4-8 B 型企業Y公司和非 B 型企業Z公司之人均產出比較 69 圖次圖2-1 商業模式畫布圖 27圖4-1 X公司之商業模式圖 41圖4-2 Y公司之商業模式圖 49圖4-3 Z公司之商業模式圖 55 zh_TW dc.format.extent 3593329 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107363079 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) B 型企業 zh_TW dc.subject (關鍵詞) 永續認證 zh_TW dc.subject (關鍵詞) 商業模式畫布 zh_TW dc.subject (關鍵詞) Corporate Social Responsibility en_US dc.subject (關鍵詞) B Corps en_US dc.subject (關鍵詞) Sustainable Certifications en_US dc.subject (關鍵詞) Business Model Canvas en_US dc.title (題名) B型企業與非B型企業的商業模式比較及永續認證對企業之影響 zh_TW dc.title (題名) Business Model Comparison of B Corps and Non-B Corps and the Impact of Sustainable Certifications on Companies en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文參考文獻104人力銀行(無日期)。公司介紹。2020年4月23日檢自https://www.104.com.tw/jobs/main/1111人力銀行(無日期)。找公司。2020年4月23日檢自https://www.1111.com.tw/#tab2B型企業協會 (無日期)。B CORP認證費用對照表。B型企業協會。2019年7月28日取自http://blab.tw/b-corp-feeCSR@天下 (2018年8月16日)。MIT畢業生不捧金飯碗改捧綠飯碗 薪水更低 更開心。CSR@天下。取自https://csr.cw.com.tw/article/40485NPOst 編輯室 (2017年3月26日)。透視 B 型企業：究竟是共益企業，還是行銷手段？公益交流站。取自https://npost.tw/archives/33222尤傳莉 (譯) (2012)。獲利世代：自己動手畫出你的商業模式(原作者：Alexander Osterwalder & Yves Pigneur)。台北：早安財經文化(原著出版年：2010)。王映惠 (2010)。公司治理對企業社會責任履行之影響。國立高雄應用科技大學大學商務經營研究所碩士論文，高雄。行政院 (2014年9月)。社會企業行動方案，頁9。林以涵 (2012年6月4日)。公益是門好生意。社企流。取自https://www.seinsights.asia/columnist/573林珮萱 (2017年9月29日)。台灣20家B型企業獲認證 榮登亞洲第一。遠見雜誌。2017年10月號。取自https://www.gvm.com.tw/article/40287吳易翰 (2019年4月2日)。企業與社企「大手牽小手」 從買產品變供應鏈伙伴。遠見雜誌。取自https://www.gvm.com.tw/article/60277吳駿臻 (2018年4月14日)。商業模式架構介紹。諾懷策略行銷管理顧問。取自https://know-why.com.tw/%E5%95%86%E6%A5%AD%E6%A8%A1%E5%BC%8F/李振勇 (2006)。商業模式︰企業競爭的最高型態，新華出版社。社會創新平台(無日期)。社會創新資料庫。2020年4月23日檢自https://si.taiwan.gov.tw/Home/org_list社團法人台灣社會企業發展聯盟 (無日期)。社會企業的定義。2019年7月28日取自http://www.sedatw.org/qa/se_def社團法人社會企業創新創業學會 (無日期)。社企Q&A。2019年7月28日取自http://www.seietw.org/1285623103820225qa.html胡哲生、羅偉、張詠晴 (2016年12月8日)。改變城市力量 解析社企發展趨勢。台北產經。取自https://www.taipeiecon.taipei/article_cont.aspx?MmmID=1201&MSid=712134570744775147孫保忠 (2017月5月10日)。不改變，就掰掰：用樂高打造商業模式，迎接下一個企業盛世。Xilienz.com。取自http://www.xilienz.com/archives/73084陳怡如 (2018年7月2日)。商業新浪潮！既賺錢又對世界好，B型企業翻轉成功定義。社企流。取自https://www.seinsights.asia/article/3289/3268/5560甯向東、吳曉亮 (2006)。企業社會責任及其承擔。Working Paper No. 200606。清華大學經濟管理學院。楊衡 (2014年5月9日)。社會企業方興未艾之地－英國。社企流。取自https://www.seinsights.asia/story/1266/795/2120經濟部中小企業處 (2018年10月)。提要。2018年中小企業白皮書，頁15-19。經濟部商業司(無日期)。商工登記公示資料查詢服務。2020年4月23日檢自https://findbiz.nat.gov.tw/fts/query/QueryBar/queryInit.do綠藤生機 (2016年3月31日)。B 型企業用商業力量改變社會！綠藤生機。取自https://blog.greenvines.com.tw/greenvines-stories/bcorp-asiaforum-2016-2/鄭勝分 (2007)。社會企業的概念分析。政策研究學報，第八期，頁65-108。英文參考文獻Arrow, K. 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