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題名 聯合利華永續生活計畫案例分析
Case Study of Unilever Sustainable Living Plan作者 陳柏翰
Chen, Po-Han貢獻者 陳聖賢
Chen, Sheng-Syan
陳柏翰
Chen, Po-Han關鍵詞 企業社會責任
聯合利華
永續生活計畫
食品業
CSR報告書
CSR
Unilever
USLP
Food industry
CSR report日期 2020 上傳時間 3-Aug-2020 17:34:10 (UTC+8) 摘要 自台灣發生許多食安事件後，政府方強制上市企業出具CSR報告書，然而國外企業如聯合利華早已對CSR議題從內而外主動為之。因此本文採用個案分析法，欲以聯合利華永續生活計畫(USLP)作為研究對象，從計畫的事先評估準備，到事中的調整，與事後產生的成效進行完整的案例研究，最後同時選取台灣9家上市食品業，根據CSR報告書的揭露內容進行比較，進一步提出台灣食品業未來可以借鏡的方向。本研究認為聯合利華執行USLP的動機有兩點，首先從時間背景來看，2008年金融海嘯使整體經濟環境衰退，聯合利華同時面臨寶僑、雀巢等跨國業者競爭，因此有動機進行商業模式的創新；其次為聯合利華評估公司未來的成長動能來自開發中國家與永續性商品，主動執行CSR符合國際與利害關人的期待。而USLP帶來的效益主要有三點，第一為推升企業形象，使更多消費者、投資人、員工與其他利害關係人認同品牌價值；第二為聯合利華透過內部研發創新，使產品成本下降同時提高利潤；第三為提供聯合利華的財務彈性。最後比較台灣食品業上市公司，發現到台灣企業在CSR報告書的品質與揭露上已有提升，但SDGs回應率仍偏低，為未來可持續改進的方向。
Resulting from the raised food safety issues in Taiwan, Corporate Social Responsibility reports, or so called CSR reports, are demanded by the government from the listed companies. Despite that, multinational companies, such as Unilever, has started its CSR evaluation long before the announcement of the government. This essay uses Unilever Sustainable Living Plan, USLP, from Unilever as a case study; It is discussed in three different aspects, evaluation and preparation, the adjustments, and the results. At last, USLP is also compared with other reports made by nine list of food companies in Taiwan. By doing the research, the study aim to improve Taiwan food industry CSR issue with provided further suggestions.There are two reasons for Unilever to initiate its Unilever Sustainable Living Plan, First, it was pushed to launch new business modes due to the threat of economy shrank brought by the financial crisis in 2008, and the continuous competition with other multinational companies, such as P&G and Nestle. Moreover, the Unilever depends the most growth momentum in the future on developing countries and the sustainable products; actively performing CSR reports will be the expectations of those nations and the stakeholders.USLP has three main advantages. First, it improves a firm’s image and it helps more consumers, investors, employees and other stakeholders identify a company’s brand value. Second, with the innovation within Unilever’s R&D (research and development) division, it lowers the cost of the products and increases the profit. Third, it offers Unilever’s financial flexibility. Lastly, comparing with the list of food companies in Taiwan, the study discovered that enterprises in Taiwan had improved on their CSR reports and revelation. However, their responding rate on SDGs is still relatively low. It is a direction for future improvement.參考文獻 中文文獻1. 卜蜂企業股份有限公司(2018)。2018卜蜂股份有限公司企業社會責任報告書。2. 上市上櫃公司企業社會責任實務守則(2015)。台灣證券交易所股份有限公司3. 上市公司編製與申報企業社會責任報告書作業辦法(2015)。台灣證券交易所股份有限公司4. 大成長城企業股份有限公司(2018)。2018大成長城企業股份有限公司企業社會責任報告書。5. 大統益股份有限公司(2018)。2018大統益股份有限公司企業社會責任報告書。6. 左如田(2015)。食品產業之企業社會責任報告書撰寫。國立臺灣大學財務金融學研究所學位論文。7. 王品餐飲股份有限公司(2018)。2018王品餐飲股份有限公司企業社會責任報告書。8. 台榮產業股份有限公司(2018)。2018台榮產業股份有限公司企業社會責任報告書。9. 朱竹元 (2006)。國際企業社會責任發展對我國跨國企業的衝擊與契機－以手機代工業為例。國立政治大學經營管理碩士學程(EMBA)碩士論文。10. 味全股份有限公司(2018)。2018味全股份有限公司企業社會責任報告書。11. 翁英庭(2015)。快消品供應商與中國連鎖便利店之關係策略研究。國立中興大學高階經理人碩士在職專班碩士學位論文12. 泰山股份有限公司(2018)。2018泰山股份有限公司企業社會責任報告書。13. 涂瑞德(2015)。策略性企業社會責任。社區發展季刊 152 期14. 畢馬威KPMG(2017)。2017年企業責任報告全球調查15. 統一企業股份有限公司(2018)。2018統一企業股份有限公司企業社會責任報告書。16. 陳春妃(2019)。企業社會責任與企業財務績效關聯之研究。國立臺中科技大學保險金融管理系碩士班。17. 統一企業股份有限公司(2018)。2018統一企業股份有限公司企業社會責任報告書。18. 黑松股份有限公司(2018)。2018黑松股份有限公司企業社會責任報告書。19. 楊雅智(2015) 。淺談企業社會責任之國際發展趨勢與國內推動現況。證券暨期貨月刊; 33:1 2015.01[民104.01]; 頁5-15.英文文獻1. Bowen, H. R., (1953), Social Responsibility of the Businessman, New York: Harper & Row.2. Bowman, E. and Haire, M., (1975), A Strategic Posture Towards CSR, California Management Review, 18, 49-58.3. Carroll, A. B., (1979), "A Three-Dimensional Conceptual Model of Corporate Social Performance," Academy of Management Review, 4(4), 497-505.4. Chaudhuri, A. & Holbrook, M.B., (2001), “The chain of effects from brand trust and brand affect to brand performance: the role of brand loyalty”, Journal of Marketing, 65(2), pp. 81-93.5. Folger, H. R. and Nutt, F., (1975), A Note on Social Responsibility and Stock Valuation, Academy of Management Journal, 18, 155-160.6. Freeman E. R., (1984), Strategic management: A stakeholder approach, Pitman. Boston, 19847. Joshua D. Margoli and James P. Walsh,(2003), Misery Loves Companies: Rethinking Social Initiatives by Business, Administrative Science Quarterly, 48 (2003),273-2748. Kenneth J. Arrow., (1973), Social Responsibility and Economic Efficiency, Public Policy, XXI,PP.303.9. Lockett, A., Moon, J., & Visser, W., (2006), Corporate Social Responsibility in Management Research: Focus, Nature, Salience and Sources of Influence. Journal OF Management Studies, 43(1), 115-136.10. Pinches, G. E., Mingo, K. A., and Caruthers, J. K., 1973, The Stability of Financial Patterns in Industrial Organizations, Journal of Finance, 28, 389-396.11. Porter, M. E. and C. van der Linde (1995), “Green and Competitive; Ending the Stalemate, ”Harvard Business Review, September-October, 120–135.12. Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., Paul, K., (2001), An Empirical Investigation of The Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective, Journal of Business Ethics, 32, 143–156.13. Sturdivant, F. D. and Ginter, J. L., (1977), Corporate Social Responsiveness, California Management Review, 19, 30-39.14. Unilever Annual Report and Accounts 201415. Unilever Annual Report and Accounts 201516. Unilever Annual Report and Accounts 201617. Unilever Annual Report and Accounts 201718. Unilever Annual Report and Accounts 201819. Unilever Annual Report and Accounts 201920. Unilever Sustainable Living Report 201721. Unilever Sustainable Living Report 201822. Unilever Sustainable Living Report 201923. Waddock, S. A. and Graves, S. B., (1997), The Corporate Social Performance– Financial Performance Link, Strategic Management Journal, 18, 303–319. 描述 碩士
國立政治大學
財務管理學系
107357024資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107357024 資料類型 thesis dc.contributor.advisor 陳聖賢 zh_TW dc.contributor.advisor Chen, Sheng-Syan en_US dc.contributor.author (Authors) 陳柏翰 zh_TW dc.contributor.author (Authors) Chen, Po-Han en_US dc.creator (作者) 陳柏翰 zh_TW dc.creator (作者) Chen, Po-Han en_US dc.date (日期) 2020 en_US dc.date.accessioned 3-Aug-2020 17:34:10 (UTC+8) - dc.date.available 3-Aug-2020 17:34:10 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2020 17:34:10 (UTC+8) - dc.identifier (Other Identifiers) G0107357024 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130970 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財務管理學系 zh_TW dc.description (描述) 107357024 zh_TW dc.description.abstract (摘要) 自台灣發生許多食安事件後，政府方強制上市企業出具CSR報告書，然而國外企業如聯合利華早已對CSR議題從內而外主動為之。因此本文採用個案分析法，欲以聯合利華永續生活計畫(USLP)作為研究對象，從計畫的事先評估準備，到事中的調整，與事後產生的成效進行完整的案例研究，最後同時選取台灣9家上市食品業，根據CSR報告書的揭露內容進行比較，進一步提出台灣食品業未來可以借鏡的方向。本研究認為聯合利華執行USLP的動機有兩點，首先從時間背景來看，2008年金融海嘯使整體經濟環境衰退，聯合利華同時面臨寶僑、雀巢等跨國業者競爭，因此有動機進行商業模式的創新；其次為聯合利華評估公司未來的成長動能來自開發中國家與永續性商品，主動執行CSR符合國際與利害關人的期待。而USLP帶來的效益主要有三點，第一為推升企業形象，使更多消費者、投資人、員工與其他利害關係人認同品牌價值；第二為聯合利華透過內部研發創新，使產品成本下降同時提高利潤；第三為提供聯合利華的財務彈性。最後比較台灣食品業上市公司，發現到台灣企業在CSR報告書的品質與揭露上已有提升，但SDGs回應率仍偏低，為未來可持續改進的方向。 zh_TW dc.description.abstract (摘要) Resulting from the raised food safety issues in Taiwan, Corporate Social Responsibility reports, or so called CSR reports, are demanded by the government from the listed companies. Despite that, multinational companies, such as Unilever, has started its CSR evaluation long before the announcement of the government. This essay uses Unilever Sustainable Living Plan, USLP, from Unilever as a case study; It is discussed in three different aspects, evaluation and preparation, the adjustments, and the results. At last, USLP is also compared with other reports made by nine list of food companies in Taiwan. By doing the research, the study aim to improve Taiwan food industry CSR issue with provided further suggestions.There are two reasons for Unilever to initiate its Unilever Sustainable Living Plan, First, it was pushed to launch new business modes due to the threat of economy shrank brought by the financial crisis in 2008, and the continuous competition with other multinational companies, such as P&G and Nestle. Moreover, the Unilever depends the most growth momentum in the future on developing countries and the sustainable products; actively performing CSR reports will be the expectations of those nations and the stakeholders.USLP has three main advantages. First, it improves a firm’s image and it helps more consumers, investors, employees and other stakeholders identify a company’s brand value. Second, with the innovation within Unilever’s R&D (research and development) division, it lowers the cost of the products and increases the profit. Third, it offers Unilever’s financial flexibility. Lastly, comparing with the list of food companies in Taiwan, the study discovered that enterprises in Taiwan had improved on their CSR reports and revelation. However, their responding rate on SDGs is still relatively low. It is a direction for future improvement. en_US dc.description.tableofcontents 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第三節 研究流程 2第二章 文獻回顧與探討 4第一節 企業社會責任 4第二節 台灣企業社會責任報告書規範 7第三節 GRI準則與聯合國SDGS 9第三章 個案公司概述 14第一節 聯合利華公司介紹 14第二節 聯合利華永續生活計劃(USLP) 26第四章 聯合利華CSR效益分析 31第一節 聯合利華CSR文化的形成 31第二節 永續生活計畫間接績效 32第三節 財務成本 35第四節 財務績效 36第五節 企業形象 39第五章 台灣食品業CSR比較 40第一節 台灣食品業概述 40第二節 食品業CSR報告書落實比較 41第六章 結論與建議 49第一節 研究結論 49第二節 研究限制與未來研究建議 52參考文獻 53 zh_TW dc.format.extent 3676068 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107357024 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 聯合利華 zh_TW dc.subject (關鍵詞) 永續生活計畫 zh_TW dc.subject (關鍵詞) 食品業 zh_TW dc.subject (關鍵詞) CSR報告書 zh_TW dc.subject (關鍵詞) CSR en_US dc.subject (關鍵詞) Unilever en_US dc.subject (關鍵詞) USLP en_US dc.subject (關鍵詞) Food industry en_US dc.subject (關鍵詞) CSR report en_US dc.title (題名) 聯合利華永續生活計畫案例分析 zh_TW dc.title (題名) Case Study of Unilever Sustainable Living Plan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻1. 卜蜂企業股份有限公司(2018)。2018卜蜂股份有限公司企業社會責任報告書。2. 上市上櫃公司企業社會責任實務守則(2015)。台灣證券交易所股份有限公司3. 上市公司編製與申報企業社會責任報告書作業辦法(2015)。台灣證券交易所股份有限公司4. 大成長城企業股份有限公司(2018)。2018大成長城企業股份有限公司企業社會責任報告書。5. 大統益股份有限公司(2018)。2018大統益股份有限公司企業社會責任報告書。6. 左如田(2015)。食品產業之企業社會責任報告書撰寫。國立臺灣大學財務金融學研究所學位論文。7. 王品餐飲股份有限公司(2018)。2018王品餐飲股份有限公司企業社會責任報告書。8. 台榮產業股份有限公司(2018)。2018台榮產業股份有限公司企業社會責任報告書。9. 朱竹元 (2006)。國際企業社會責任發展對我國跨國企業的衝擊與契機－以手機代工業為例。國立政治大學經營管理碩士學程(EMBA)碩士論文。10. 味全股份有限公司(2018)。2018味全股份有限公司企業社會責任報告書。11. 翁英庭(2015)。快消品供應商與中國連鎖便利店之關係策略研究。國立中興大學高階經理人碩士在職專班碩士學位論文12. 泰山股份有限公司(2018)。2018泰山股份有限公司企業社會責任報告書。13. 涂瑞德(2015)。策略性企業社會責任。社區發展季刊 152 期14. 畢馬威KPMG(2017)。2017年企業責任報告全球調查15. 統一企業股份有限公司(2018)。2018統一企業股份有限公司企業社會責任報告書。16. 陳春妃(2019)。企業社會責任與企業財務績效關聯之研究。國立臺中科技大學保險金融管理系碩士班。17. 統一企業股份有限公司(2018)。2018統一企業股份有限公司企業社會責任報告書。18. 黑松股份有限公司(2018)。2018黑松股份有限公司企業社會責任報告書。19. 楊雅智(2015) 。淺談企業社會責任之國際發展趨勢與國內推動現況。證券暨期貨月刊; 33:1 2015.01[民104.01]; 頁5-15.英文文獻1. Bowen, H. R., (1953), Social Responsibility of the Businessman, New York: Harper & Row.2. Bowman, E. and Haire, M., (1975), A Strategic Posture Towards CSR, California Management Review, 18, 49-58.3. Carroll, A. B., (1979), "A Three-Dimensional Conceptual Model of Corporate Social Performance," Academy of Management Review, 4(4), 497-505.4. Chaudhuri, A. & Holbrook, M.B., (2001), “The chain of effects from brand trust and brand affect to brand performance: the role of brand loyalty”, Journal of Marketing, 65(2), pp. 81-93.5. Folger, H. R. and Nutt, F., (1975), A Note on Social Responsibility and Stock Valuation, Academy of Management Journal, 18, 155-160.6. Freeman E. R., (1984), Strategic management: A stakeholder approach, Pitman. Boston, 19847. Joshua D. Margoli and James P. Walsh,(2003), Misery Loves Companies: Rethinking Social Initiatives by Business, Administrative Science Quarterly, 48 (2003),273-2748. Kenneth J. Arrow., (1973), Social Responsibility and Economic Efficiency, Public Policy, XXI,PP.303.9. Lockett, A., Moon, J., & Visser, W., (2006), Corporate Social Responsibility in Management Research: Focus, Nature, Salience and Sources of Influence. Journal OF Management Studies, 43(1), 115-136.10. Pinches, G. E., Mingo, K. A., and Caruthers, J. K., 1973, The Stability of Financial Patterns in Industrial Organizations, Journal of Finance, 28, 389-396.11. Porter, M. E. and C. van der Linde (1995), “Green and Competitive; Ending the Stalemate, ”Harvard Business Review, September-October, 120–135.12. Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., Paul, K., (2001), An Empirical Investigation of The Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective, Journal of Business Ethics, 32, 143–156.13. Sturdivant, F. D. and Ginter, J. L., (1977), Corporate Social Responsiveness, California Management Review, 19, 30-39.14. Unilever Annual Report and Accounts 201415. Unilever Annual Report and Accounts 201516. Unilever Annual Report and Accounts 201617. Unilever Annual Report and Accounts 201718. Unilever Annual Report and Accounts 201819. Unilever Annual Report and Accounts 201920. Unilever Sustainable Living Report 201721. Unilever Sustainable Living Report 201822. Unilever Sustainable Living Report 201923. Waddock, S. A. and Graves, S. B., (1997), The Corporate Social Performance– Financial Performance Link, Strategic Management Journal, 18, 303–319. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202001117 en_US
