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題名 ESG 創新策略之形成及執行 —以 A 外銷鎖廠為例
The Formation and Implementation the ESG Innovation Strategy — A Case Study of an Export Lock Factory
作者 李雲陽子
Li, YunYangZi
貢獻者 吳安妮
Anne, Wu
李雲陽子
Li, YunYangZi
關鍵詞 SO 計分卡
平衡計分卡
ESG 創新策略形成
ESG 創新策略執行
SO scorecard
Balanced Scorecard
ESG innovative strategy formation
ESG innovative strategy implementation
日期 2023
上傳時間 6-Jul-2023 16:50:48 (UTC+8)
摘要 傳統企業面對 ESG 新興趨勢需要做綠色轉型。ESG 創新策略的形成、ESG創新策略的執行變成了近年來備受矚目的管理議題，本研究探討一家安防鎖具製造公司之 ESG 創新策略之形成及執行，企圖通過現有綠色製造技術帶動上游發展，通過提升綠色研發力和製造力，將綠色和永續發展成核心競爭力。
     本研究明確企業之使命、願景和價值觀，並使用 SO 計分卡分析其內部優勢和外部機會，形成 ESG 創新策略，該策略包括強化公司的研發創新能力、高效的製造能力和行銷能力，以實現轉型為綠色製造的目標。緊接著通過平衡計分卡來聚焦和執行 ESG 創新策略，克服策略執行時遇到的障礙，藉由因果關係將 ESG創新策略逐一展開。研究發現該公司可以透過 ESG 創新策略的執行，提高綠色研發和製造能力，獲得更多綠色合作之機會，在市場上取得競爭優勢。
The traditional enterprise faces the need for green transformation in response to the emerging ESG trend. The formation and implementation of innovative ESG strategies have become a highly scrutinized management issue in recent years. This study investigates the formation and execution of an ESG innovation strategy in a security lock manufacturing company, aiming to drive upstream development through existing green manufacturing technologies. The company aims to enhance its green research and development capabilities and manufacturing efficiency, making green and sustainable development a core competitive advantage.
     By clarifying the company`s mission, vision, and core values and using the SO scorecard to analyze its internal strengths and external opportunities, an ESG innovative strategy was formed. This strategy includes strengthening the company`s R&D innovation capability, efficient manufacturing capability, and marketing capability to achieve the goal of transitioning to green manufacturing. By using the Balanced Scorecard to focus and execute the ESG innovative strategy, the obstacles encountered during the execution of the strategy were overcome. The company can gradually develop the ESG innovative strategy through cause-and-effect relationships, and link it to employee rewards and performance. By transforming to green manufacturing, the company can help solve existing problems, improve its green R&D and manufacturing capabilities and obtain more opportunities for green cooperation, gaining a competitive advantage in the market.
參考文獻 一、中文部分
     1.於長禧、陳啟光與黃培嘉，2009，管理者定訂的策略價值與企業經營績效之間的關係，中華管理發展評論，第1卷，第2期:191 - 207。
     2.劉斌、趙飛，2021，歐盟碳邊境調節機制對中國出口的影響與對策建議，清華大學學報第6期，第36卷：185-210。
     3.江則臻，2019，企業落實ESG對公司經營效率影響，國立政治大學風險管理與保險學碩士班論文。
     4.吳安妮，2003，平衡計分卡之精髓、範疇及整合。會計研究月刊，第211期： P45 - 54
     5.吳安妮，2004，從平衡計分卡與關鍵績效指標建構觀點探討品質指標之應用。中山管理評論，第12卷，第1期：65-88。
     6.吳安妮，2017，以SO計分卡形成「創新策略」讓企業大膽發揮優勢，掌握機會的策略工具。
     7.吳安妮，2018，策略形成及執行：以BSC為核心，為企業創造「利」與「力」，臉譜出版社。 
     8.吳淑惠，2005，運用平衡計分卡與層級分析法建立績效評估模式—以空軍倉儲管理系統為例，國立臺灣科技大學資訊管理研究所碩士論文。
     9.吳慧玲，2011，臺灣企業社會責任相關規範及推動情形，證券暨期貨月刊，第 28 期：5-21。
     10.林月娥，2009，臺灣中部某一塑膠射出企業以平衡計分卡建構競爭優勢的策略地圖之研究，國立中興大學高階經理人碩士論文。
     11.張紹動，2004，研究方法，滄海書局，第三版。
     12.張寶誠，2010，推動平衡計分卡的迷思與成功關鍵，管理知識中心。
     13.葉錦徽、許至廷、楊時鈞、許襄伶，2018，CSR報告書揭露帶給我們的啟發與想像—以金融業為例，臺灣網際網路研討會。
     14.楊欣穎，2018，淺談資本市場永續性倡議與ESG資本揭露之推動，證券服務期刊663期：41-46。
     15.廖冠力，2002 ，以平衡計分卡來探討績效衡量指標：以國立成功大學學生事務處為例，國立成功大學工業管理研究所碩士論文。
     16.彰化銀行資金營運處，2021，「環境、社會和公司治理（ESG）」投資的發展與目標，彰銀資料，第69卷，第9&10期：6-47。
     17.鄭惠之，2020，運用平衡計分卡創造企業綜效，會計研究月刊245期：28 - 30。
     
     二、英文部分
     1.Ailawadi, K. L., S. A. Neslin, Y. J. Luan and G. A. Taylor. 2014. Does Retailer CSR Enhance Behavioral Loyalty? A Case for Benefit Segmentation. International Journal of Research in Marketing, 31(2): 156-167.
     2.Alessandrini, F. and E. Jondeau. 2020. ESG Investing: From Sin Stocks to Smart Beta. Journal of Portfolio Management, 46(3): 75–94.
     3.Asheim, B. T. and L. Coenen. 2005. Knowledge Bases And Regional Innovation Systems: Comparing Nordic Clusters, Research Policy, 34(8): 1173-1190.
     4.Aupperle, K. E., A. B. Carroll and J. D. Hatfield. 1985. An Empirical Examination of the Relationship Between Corporate Social Responsibility and Profitability. Academy of Management Journal, 28(2): 446-463.
     5.Bagnoli, M. and S. G. Watts. 2003. Selling to Socially Responsible Consumers: Competition and the Private Provision of Public Goods. Journal of Economics & Management Strategy, 12(3): 419-445.
     6.Baraibar-Diez, E. and M. D. Odriozola. 2019. CSR Committees and their Effect on ESG Performance in UK, France, Germany and Spain. Sustainability, 11 (18).
     7.Bohyun, Y., Jeong-Hwanand Lee and Jin-Hyung Cho, 2021. The Effect of ESG Performance on Tax Avoidance—Evidence from Korea, Sustainability, 13(12): 6729.
     8.Brown, M. G. 2007. Winning Score: How to Design and Implement Organizational Scorecards. Productivity Press, New York.
     9.Chen, Y. Y. and S. Haron. 2020. Do Investors Exaggerate Corporate ESG Information? Evidence of the ESG Momentum Effect in the Taiwanese Market. Pacific-Basin Finance Journal, 63:101407.
     10.Chijioke, N., C. Helena and F. Olatunji. 2017. Strategy Formulation Process and Innovation Performance Nexus, International Journal for Quality Research, 12(1): 147-164.
     11.David, F. 2011. Strategic Management: Concepts and Cases 13th ed, Pearson Education Limited.
     12.Eccles, R. G. and S. Klimenko. 2019. The Investor Revolution. Harvard Business Review, 97: 106-116.
     13.Eccles, R. G., I. Ioannou, and G. Serafeim. 2014. The Impact of Corporate Sustainability on Organizational Processes and Performance. Management Science, 60(11): 2835-2857.
     14.Elena, E.O., Á.F.I María, F.F. Idoya, M.R.L.Juana and J.M.T.María. 2019. Rating the Raters: Evaluating How ESG Rating Agencies Integrate Sustainability Principles, Sustainability,11(3), 95.
     15.Forcadell, F. J. and E. Aracil. 2017. European Banks Reputation for Corporate Social Responsibility. Corporate Social Responsibility and Environmental Management, 24(1): 1-14.
     16.Garcia, A. S., W. Mendes-Da-Silva and Orsato, R. J. 2017. Sensitive Industries Produce Better ESG Performance: Evidence from Emerging Markets. Journal of Cleaner Production, 150: 135-147.
     17.Gunnar, F., B.Timo  and B.Alexander .  2015. ESG and Financial Performance: aggregated Evidence From More Than 2000 Empirical Studies, Journal of SustainableFinance & Investment, 5(4): 210-233.
     18.Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston, Harvard Business School Press.
     19.Maine, E., S. Lubik and E. Garnsey. 2012. Process-based vs Product-based Innovation: Value Creation by Nanotech Ventures, Technovation, 32: 179-192.
     20.Muhammad, A. K. 2022. ESG Disclosure and Firm Performance: A Bibliometric and Meta Analysis, Research in International Business and Finance, 61: 10668.
     21.Robert, K. Y. 1987. Case Study Research: Design and Methods.
     22.Kaplan, S. R. and P. N. David. 2004. Strategy Maps: Converting Intangible Assets Into Tangible Outcomes.
     23.Teece, D. J, G. Pisano and A. Shuen. 1997. Dynamic Capabilities and Strategic Management, Strategic Management Journal, 18: 509-533.
     
     三、網路資源參考
     1. 維基百科，2021，鎖。https://zh.wikipedia.org/zh-tw/%E9%94%81
     2. 知乎專欄，2021，鎖的簡要發展史。https://zhuanlan.zhihu.com/p/343229042
描述 碩士
國立政治大學
會計學系
110353051
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353051
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.advisor Anne, Wuen_US
dc.contributor.author (Authors) 李雲陽子zh_TW
dc.contributor.author (Authors) Li, YunYangZien_US
dc.creator (作者) 李雲陽子zh_TW
dc.creator (作者) Li, YunYangZien_US
dc.date (日期) 2023en_US
dc.date.accessioned 6-Jul-2023 16:50:48 (UTC+8)-
dc.date.available 6-Jul-2023 16:50:48 (UTC+8)-
dc.date.issued (上傳時間) 6-Jul-2023 16:50:48 (UTC+8)-
dc.identifier (Other Identifiers) G0110353051en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145879-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 110353051zh_TW
dc.description.abstract (摘要) 傳統企業面對 ESG 新興趨勢需要做綠色轉型。ESG 創新策略的形成、ESG創新策略的執行變成了近年來備受矚目的管理議題，本研究探討一家安防鎖具製造公司之 ESG 創新策略之形成及執行，企圖通過現有綠色製造技術帶動上游發展，通過提升綠色研發力和製造力，將綠色和永續發展成核心競爭力。
     本研究明確企業之使命、願景和價值觀，並使用 SO 計分卡分析其內部優勢和外部機會，形成 ESG 創新策略，該策略包括強化公司的研發創新能力、高效的製造能力和行銷能力，以實現轉型為綠色製造的目標。緊接著通過平衡計分卡來聚焦和執行 ESG 創新策略，克服策略執行時遇到的障礙，藉由因果關係將 ESG創新策略逐一展開。研究發現該公司可以透過 ESG 創新策略的執行，提高綠色研發和製造能力，獲得更多綠色合作之機會，在市場上取得競爭優勢。		zh_TW
dc.description.abstract (摘要) The traditional enterprise faces the need for green transformation in response to the emerging ESG trend. The formation and implementation of innovative ESG strategies have become a highly scrutinized management issue in recent years. This study investigates the formation and execution of an ESG innovation strategy in a security lock manufacturing company, aiming to drive upstream development through existing green manufacturing technologies. The company aims to enhance its green research and development capabilities and manufacturing efficiency, making green and sustainable development a core competitive advantage.
     By clarifying the company`s mission, vision, and core values and using the SO scorecard to analyze its internal strengths and external opportunities, an ESG innovative strategy was formed. This strategy includes strengthening the company`s R&D innovation capability, efficient manufacturing capability, and marketing capability to achieve the goal of transitioning to green manufacturing. By using the Balanced Scorecard to focus and execute the ESG innovative strategy, the obstacles encountered during the execution of the strategy were overcome. The company can gradually develop the ESG innovative strategy through cause-and-effect relationships, and link it to employee rewards and performance. By transforming to green manufacturing, the company can help solve existing problems, improve its green R&D and manufacturing capabilities and obtain more opportunities for green cooperation, gaining a competitive advantage in the market.		en_US
dc.description.tableofcontents 第壹章、 緒論 1
     第一節、研究動機與目的 1
     第二節、研究問題 3
     第三節、研究架構 4
     第貳章、 文獻探討 7
     第一節、ESG對全球影響之相關文獻 8
     第二節、創新策略形成之相關文獻 12
     第三節、策略執行之相關文獻 15
     第四節、本研究之延伸 23
     第參章、 研究方法 25
     第一節、個案研究方法 26
     第二節、個案研究流程 28
     第肆章、 個案公司背景介紹 31
     第一節、產業介紹 31
     第二節、個案公司介紹 34
     第伍章、 個案公司ESG創新策略之形成與執行 38
     第一節、ESG創新策略形成 38
     第二節、ESG創新策略執行 44
     第三節、ESG創新策略執行後之預期效益 52
     第陸章、 研究結論及建議 55
     第一節、研究結論 55
     第二節、研究建議及未來之發展方向 60
     第三節、研究限制 58
     參考文獻 61		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353051en_US
dc.subject (關鍵詞) SO 計分卡zh_TW
dc.subject (關鍵詞) 平衡計分卡zh_TW
dc.subject (關鍵詞) ESG 創新策略形成zh_TW
dc.subject (關鍵詞) ESG 創新策略執行zh_TW
dc.subject (關鍵詞) SO scorecarden_US
dc.subject (關鍵詞) Balanced Scorecarden_US
dc.subject (關鍵詞) ESG innovative strategy formationen_US
dc.subject (關鍵詞) ESG innovative strategy implementationen_US
dc.title (題名) ESG 創新策略之形成及執行 —以 A 外銷鎖廠為例zh_TW
dc.title (題名) The Formation and Implementation the ESG Innovation Strategy — A Case Study of an Export Lock Factoryen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
     1.於長禧、陳啟光與黃培嘉，2009，管理者定訂的策略價值與企業經營績效之間的關係，中華管理發展評論，第1卷，第2期:191 - 207。
     2.劉斌、趙飛，2021，歐盟碳邊境調節機制對中國出口的影響與對策建議，清華大學學報第6期，第36卷：185-210。
     3.江則臻，2019，企業落實ESG對公司經營效率影響，國立政治大學風險管理與保險學碩士班論文。
     4.吳安妮，2003，平衡計分卡之精髓、範疇及整合。會計研究月刊，第211期： P45 - 54
     5.吳安妮，2004，從平衡計分卡與關鍵績效指標建構觀點探討品質指標之應用。中山管理評論，第12卷，第1期：65-88。
     6.吳安妮，2017，以SO計分卡形成「創新策略」讓企業大膽發揮優勢，掌握機會的策略工具。
     7.吳安妮，2018，策略形成及執行：以BSC為核心，為企業創造「利」與「力」，臉譜出版社。 
     8.吳淑惠，2005，運用平衡計分卡與層級分析法建立績效評估模式—以空軍倉儲管理系統為例，國立臺灣科技大學資訊管理研究所碩士論文。
     9.吳慧玲，2011，臺灣企業社會責任相關規範及推動情形，證券暨期貨月刊，第 28 期：5-21。
     10.林月娥，2009，臺灣中部某一塑膠射出企業以平衡計分卡建構競爭優勢的策略地圖之研究，國立中興大學高階經理人碩士論文。
     11.張紹動，2004，研究方法，滄海書局，第三版。
     12.張寶誠，2010，推動平衡計分卡的迷思與成功關鍵，管理知識中心。
     13.葉錦徽、許至廷、楊時鈞、許襄伶，2018，CSR報告書揭露帶給我們的啟發與想像—以金融業為例，臺灣網際網路研討會。
     14.楊欣穎，2018，淺談資本市場永續性倡議與ESG資本揭露之推動，證券服務期刊663期：41-46。
     15.廖冠力，2002 ，以平衡計分卡來探討績效衡量指標：以國立成功大學學生事務處為例，國立成功大學工業管理研究所碩士論文。
     16.彰化銀行資金營運處，2021，「環境、社會和公司治理（ESG）」投資的發展與目標，彰銀資料，第69卷，第9&10期：6-47。
     17.鄭惠之，2020，運用平衡計分卡創造企業綜效，會計研究月刊245期：28 - 30。
     
     二、英文部分
     1.Ailawadi, K. L., S. A. Neslin, Y. J. Luan and G. A. Taylor. 2014. Does Retailer CSR Enhance Behavioral Loyalty? A Case for Benefit Segmentation. International Journal of Research in Marketing, 31(2): 156-167.
     2.Alessandrini, F. and E. Jondeau. 2020. ESG Investing: From Sin Stocks to Smart Beta. Journal of Portfolio Management, 46(3): 75–94.
     3.Asheim, B. T. and L. Coenen. 2005. Knowledge Bases And Regional Innovation Systems: Comparing Nordic Clusters, Research Policy, 34(8): 1173-1190.
     4.Aupperle, K. E., A. B. Carroll and J. D. Hatfield. 1985. An Empirical Examination of the Relationship Between Corporate Social Responsibility and Profitability. Academy of Management Journal, 28(2): 446-463.
     5.Bagnoli, M. and S. G. Watts. 2003. Selling to Socially Responsible Consumers: Competition and the Private Provision of Public Goods. Journal of Economics & Management Strategy, 12(3): 419-445.
     6.Baraibar-Diez, E. and M. D. Odriozola. 2019. CSR Committees and their Effect on ESG Performance in UK, France, Germany and Spain. Sustainability, 11 (18).
     7.Bohyun, Y., Jeong-Hwanand Lee and Jin-Hyung Cho, 2021. The Effect of ESG Performance on Tax Avoidance—Evidence from Korea, Sustainability, 13(12): 6729.
     8.Brown, M. G. 2007. Winning Score: How to Design and Implement Organizational Scorecards. Productivity Press, New York.
     9.Chen, Y. Y. and S. Haron. 2020. Do Investors Exaggerate Corporate ESG Information? Evidence of the ESG Momentum Effect in the Taiwanese Market. Pacific-Basin Finance Journal, 63:101407.
     10.Chijioke, N., C. Helena and F. Olatunji. 2017. Strategy Formulation Process and Innovation Performance Nexus, International Journal for Quality Research, 12(1): 147-164.
     11.David, F. 2011. Strategic Management: Concepts and Cases 13th ed, Pearson Education Limited.
     12.Eccles, R. G. and S. Klimenko. 2019. The Investor Revolution. Harvard Business Review, 97: 106-116.
     13.Eccles, R. G., I. Ioannou, and G. Serafeim. 2014. The Impact of Corporate Sustainability on Organizational Processes and Performance. Management Science, 60(11): 2835-2857.
     14.Elena, E.O., Á.F.I María, F.F. Idoya, M.R.L.Juana and J.M.T.María. 2019. Rating the Raters: Evaluating How ESG Rating Agencies Integrate Sustainability Principles, Sustainability,11(3), 95.
     15.Forcadell, F. J. and E. Aracil. 2017. European Banks Reputation for Corporate Social Responsibility. Corporate Social Responsibility and Environmental Management, 24(1): 1-14.
     16.Garcia, A. S., W. Mendes-Da-Silva and Orsato, R. J. 2017. Sensitive Industries Produce Better ESG Performance: Evidence from Emerging Markets. Journal of Cleaner Production, 150: 135-147.
     17.Gunnar, F., B.Timo  and B.Alexander .  2015. ESG and Financial Performance: aggregated Evidence From More Than 2000 Empirical Studies, Journal of SustainableFinance & Investment, 5(4): 210-233.
     18.Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston, Harvard Business School Press.
     19.Maine, E., S. Lubik and E. Garnsey. 2012. Process-based vs Product-based Innovation: Value Creation by Nanotech Ventures, Technovation, 32: 179-192.
     20.Muhammad, A. K. 2022. ESG Disclosure and Firm Performance: A Bibliometric and Meta Analysis, Research in International Business and Finance, 61: 10668.
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     三、網路資源參考
     1. 維基百科，2021，鎖。https://zh.wikipedia.org/zh-tw/%E9%94%81
     2. 知乎專欄，2021，鎖的簡要發展史。https://zhuanlan.zhihu.com/p/343229042		zh_TW