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題名 SDGs目標影響創新策略之形成與執行 -以A非營利組織為例
The Impact of SDGs Goals on the Formation and Execution of Innovation Strategies - A Case Study of A Non-Profit Organization
作者 李承翰
Li, Cheng-Han
貢獻者 吳安妮
Anne, Wu
李承翰
Li, Cheng-Han
關鍵詞 SDGs目標
SO計分卡
自然資本
平衡計分卡
SDGs Goals
SO Scorecard
Natural Capital
Balanced Scorecard
日期 2023
上傳時間 6-Jul-2023 16:51:02 (UTC+8)
摘要 SDGs目標為聯合國《2030永續發展議程》所提出的17項目標,試圖解決經濟、社會及環境所面臨的問題。本研究也將利用個案組織於自然資本產業運用之SDGs目標,結合SO計分卡,瞭解其內部優勢及外部機會,並協助個案組織釐清使命、願景及價值觀,形成創新策略。

形成個案組織創新策略後,如何有效率且有效果的執行策略,將成為策略執行成敗關鍵。因此本研究以平衡計分卡(Balanced Scorecard,簡稱BSC)作為個案組織策略執行工具。透過策略性議題、目標及衡量指標的展開,協助個案組織確定組織執行方向及績效衡量,並隨著產業創新、法規修正及國際趨勢適時調整組織策略。

綜上所述,本研究將以SDGs目標結合SO計分卡及平衡計分卡,形成個案組織創策略並有效執行,並探討三者之間結合所能帶來的預期效益,提供一套經濟、社會及環境三者皆贏的自然解決方案。
The SDGs (Sustainable Development Goals) are 17 goals proposed by the United Nations in the "2030 Agenda for Sustainable Development" aimed at addressing Economic, Social, and Environmental challenges. This study will utilize the SDGs related to the natural capital industry, in conjunction with the Balanced Scorecard, to understand its internal strengths and external opportunities. It will also assist the case organization in clarifying its mission, vision, and values, and formulating innovative strategies.

Once the case organization has developed its innovative strategy, the key to success lies in the efficient and effective execution of the strategy. Therefore, this study use the BSC as a strategic execution tool for the case organization. By defining strategic issues, objectives, and performance indicators, it helps the case organization determine its execution direction and performance measurement. Furthermore, the organization can adjust its strategies in response to industry innovations, regulatory amendments, and international trends.

In summary, this study aims to combine the SDGs with the BSC to formulate and effectively execute case organization strategies. It explores the expected benefits of integrating these three approaches, providing a solution that benefits the economy, society, and environment, thereby achieving a win-win outcome for all three.
參考文獻 一、中文部分

1.中華民國外交部,巴黎協定,https://subsite.mofa.gov.tw/igo/cp.aspx?n=5BCEFD9636EDFFE4(最後瀏覽日:2023年3月28日)
2.行政院環保署,2023,氣候變遷因應法,全國法規資料庫,https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098(最後瀏覽日:2023年3月15日)
3.行政院農委會,2022,農業統計年報,https://agrstat.coa.gov.tw/sdweb/public/book/Book.aspx(最後瀏覽日:2023年2月10日)
4.行政院農委會,2023,臺灣 2050 淨零轉型 自然碳匯關鍵戰略行動計畫,https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhdG9yLzEwL3JlbGZpbGUvMC8xNTAyOC8wN2FjZmEyZC1iZTc3LTRjMTYtOTFlNC04NjI3MDdlZmMyYWYucGRm&n=MDlf6Ieq54S256Kz5Yyv6Zec6Y215oiw55Wl6KGM5YuV6KiI55WrKOaguOWumuacrCkucGRm&icon=.pdf(最後瀏覽日:2023年5月2日)
5.吳安妮,2003,平衡計分卡之精髓、範疇及整合(上),會計研究月刊,211,46。
6.吳安妮,2018,策略形成及執行:以BSC為核心,為企業創造「利」與「力」,臉譜出版社股份有限公司。
7.吳安妮, 2019,企業策略的終極答案,台北:臉譜出版社股份有限公司。
8.吳安妮,2020,學術價值鏈的建構及發展:知行合一論,管理學報,37(4),285-306。
9.李蘇竣,2023,《氣候變遷因應法》三讀過關碳費即將開徵重點整理一次看,https://e-info.org.tw/node/235882(最後瀏覽日:2023年3月10日)
10.邱祈榮、蔡維倫、林思吟、陳莉坪,2010,台灣林業碳匯管理策略探討,中華林學季刊,43(2),277-293。
11. 邱志郁,2018,決戰山林惡地之巔!剖析竹林亦俠亦盜的本質,中央研究院, https://research.sinica.edu.tw/chiu-chih-yu-soil-biochemistry-bamboo/(最後瀏覽日:2023年1月8日)
12.陳本源、蔡泳銓、蘇細煌、談珮華,2007,廢棄檳榔坡地生態工法復育之研究,環境與藝術學刊,5, 97-114。
13. 孫晉英,2021,從歐盟碳邊境調整機制(CBAM)談我國碳定價之研析,立法院。

二、英文部分

1. Adina D. and L. Wendling. 2021. Evaluating the impact of nature-based solutions: A handbook for practitioners. European Commission EC.
2. Allio, M. K. 2005. A Short, Practical Guide to Implementing Strategy, The Journal of Business Strategy 26(4): 1221.
3. Andrea B., J. C. J. M. van den Bergh , C. Stefano, B. H. Richard, P. Emilio and R. Jordi . 2017. Carbon pricing in climate policy: seven reasons, complementary instruments, and political economy considerations. Wiley interdisciplinary reviews. Climate change 8(4): 3.
4. Ashley, A. A. 2017. Effects of Social Media Use on Climate Change Opinion, Knowledge, and Behavior. Oxford Research Encyclopedia of Climate Science.
5. Dawson, R . Hancock and A. Robert. 2006. Doing Case Study Research a Practical Guide for Beginning Researchers, New York : Teachers College Press.
6. European Commission. 2022.Carbon Border Adjustment Mechanism. From: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en. (last visited Feb. 22, 2023)
7. Evans, M. C. 2018. Effective Incentives for Reforestation: Lessons from Australia’s Carbon Farming Policies. Current Opinion in Environmental Sustainability 32: 38-45.
8. Kaplan, R. S. and D. P. Norton. 2003. Keeping Your Balance With Customers. Harvard Business School. From: https://hbswk.hbs.edu/item/keeping-your-balance-with-customers(last visited Jan. 20, 2023)
9. Lefroy and Tsarenko. 2017. Business-nonprofit partnerships as a driver of internal marketing in nonprofit organizations. Consequences for nonprofit performance and moderators. Business Research Quarterly 20(2): 112-123.
10. Marchi, V. D., E. D. Maria and S. Micelli. 2013. Environmental Strategies, Upgrading and Competitive Advantage in Global Value Chains, Business Strategy and the Environment 22(1): 62-72.
11. Maas, S. and G. Reniers. 2013. Development of a CSR model for practice: Connecting five inherent areas of sustainable business. Journal of Cleaner Production.
12. Meenakshi, S., K. Rajesh, P. Prashant and R. Seeram. 2021. Carbon Farming: Prospects and Challenges. Sustainability (Basel, Switzerland).13(19): 11122.
13. Oljaca, V. M., D. Raicevic, D. Ercegovic, D. Vukic, O. I. Snezana, R. Radojevic, M. Zivkovic, K. Gligorevic, M. Paji, V. Spalevic, L. Ruzicic. 2014. Aspects of Using Machinery and Tools in Contemporary Plant Production- Marsh Soils Case. Poljoprivreda i šumarstvo 60(1): 39.
14. Paul Ekins. 2003. Identifying critical natural capital: Conclusions about critical natural capital. Ecological Economics (2): 277-292.
15. Sherman, S., D. J. Rowley and B. R. Armandi. 2007. Developing a Strategic Profile: The Pre-Planning Phase of Strategic Management, Business Strategy Series 8(3): 162-171.
16. Sabeti Heerad. 2011. The for-benefit enterprise. Harvard business review 89 (11):98.
17. Suaad J. , Z. Zarina and Anna Che Azmi. 2022. Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review. International Journal of Productivity and Performance Management 71(5): 1728-1760.
18. United Nations.2004. The Global Compact Leaders Summit United Nations Headquarters.From:https://d306pr3pise04h.cloudfront.net/docs/news_events%2F8.1%2Fsummit_rep_fin.pdf (last visited Jan. 4, 2023)
19. United Nations. 2015. Sustainable Development. Department of Economic and Social.From: Affairs. https://sdgs.un.org/goals(last visited Apr. 2, 2023)
20. United Nations. 2018. The Katowice climate package: Making The Paris Agreement Work For All. From: https://unfccc.int/process-and-meetings/the-paris-agreement/katowice-climate-package(last visited Mar. 18, 2023)
21. United Nations. 2022. Sharm el-Sheikh Implementation Plan. From: https://unfccc.int/sites/default/files/resource/cop27_auv_2_cover%20decision.pdf (ast visited Apr. 18, 2023)
21. Leal Filho, W., S. K. Tripathi, J. B. S. O. D. Andrade Guerra, R. Giné-Garriga, V. Orlovic Lovren and J. Willats. 2019. Using the Sustainable Development Goals towards a Better Understanding of Sustainability Challenges, International Journal of Sustainable Development and World Ecology 26(2): 179-190.
22. Woroniecki, S. ,C. Wamsler and E. Boyd, 2019. The promises and pitfalls of ecosystem-based adaptation to climate change as a vehicle for social empowerment. Ecology and Society 24(2): 4.
23. World Bank. 2022. Publication: State and Trends of Carbon Pricing 2022.From: https://openknowledge.worldbank.org/entities/publication/a1abead2-de91-5992-bb7a-73d8aaaf767f(last visited May. 9, 2023)
24. Yin, R. K. 1994. Case Study Research: Design and Methods. SAGE Publications.
描述 碩士
國立政治大學
會計學系
110353105
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353105
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.advisor Anne, Wuen_US
dc.contributor.author (Authors) 李承翰zh_TW
dc.contributor.author (Authors) Li, Cheng-Hanen_US
dc.creator (作者) 李承翰zh_TW
dc.creator (作者) Li, Cheng-Hanen_US
dc.date (日期) 2023en_US
dc.date.accessioned 6-Jul-2023 16:51:02 (UTC+8)-
dc.date.available 6-Jul-2023 16:51:02 (UTC+8)-
dc.date.issued (上傳時間) 6-Jul-2023 16:51:02 (UTC+8)-
dc.identifier (Other Identifiers) G0110353105en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145881-
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) 110353105zh_TW
dc.description.abstract (摘要) SDGs目標為聯合國《2030永續發展議程》所提出的17項目標,試圖解決經濟、社會及環境所面臨的問題。本研究也將利用個案組織於自然資本產業運用之SDGs目標,結合SO計分卡,瞭解其內部優勢及外部機會,並協助個案組織釐清使命、願景及價值觀,形成創新策略。

形成個案組織創新策略後,如何有效率且有效果的執行策略,將成為策略執行成敗關鍵。因此本研究以平衡計分卡(Balanced Scorecard,簡稱BSC)作為個案組織策略執行工具。透過策略性議題、目標及衡量指標的展開,協助個案組織確定組織執行方向及績效衡量,並隨著產業創新、法規修正及國際趨勢適時調整組織策略。

綜上所述,本研究將以SDGs目標結合SO計分卡及平衡計分卡,形成個案組織創策略並有效執行,並探討三者之間結合所能帶來的預期效益,提供一套經濟、社會及環境三者皆贏的自然解決方案。
zh_TW
dc.description.abstract (摘要) The SDGs (Sustainable Development Goals) are 17 goals proposed by the United Nations in the "2030 Agenda for Sustainable Development" aimed at addressing Economic, Social, and Environmental challenges. This study will utilize the SDGs related to the natural capital industry, in conjunction with the Balanced Scorecard, to understand its internal strengths and external opportunities. It will also assist the case organization in clarifying its mission, vision, and values, and formulating innovative strategies.

Once the case organization has developed its innovative strategy, the key to success lies in the efficient and effective execution of the strategy. Therefore, this study use the BSC as a strategic execution tool for the case organization. By defining strategic issues, objectives, and performance indicators, it helps the case organization determine its execution direction and performance measurement. Furthermore, the organization can adjust its strategies in response to industry innovations, regulatory amendments, and international trends.

In summary, this study aims to combine the SDGs with the BSC to formulate and effectively execute case organization strategies. It explores the expected benefits of integrating these three approaches, providing a solution that benefits the economy, society, and environment, thereby achieving a win-win outcome for all three.
en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究動機及目的 1
第二節 研究問題 4
第三節 論文架構 6
第貳章 文獻探討 8
第一節 SDGs相關文獻 8
第二節 環境策略相關文獻 11
第三節 平衡計分卡相關文獻 18
第四節 本研究之延伸 25
第參章 研究方法 27
第一節 個案研究方法 27
第二節 研究流程 28
第肆章 個案組織介紹 30
第一節 產業介紹 30
第二節 個案組織介紹 32
第伍章 SDGs目標對創新策略之形成與執行 35
第一節 策略形成系統 35
第二節 策略執行系統 46
第陸章 結論與建議 63
第一節 研究結論 63
第二節 研究建議 67
第三節 研究限制 69
第柒章 參考文獻 70
zh_TW
dc.format.extent 3797058 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353105en_US
dc.subject (關鍵詞) SDGs目標zh_TW
dc.subject (關鍵詞) SO計分卡zh_TW
dc.subject (關鍵詞) 自然資本zh_TW
dc.subject (關鍵詞) 平衡計分卡zh_TW
dc.subject (關鍵詞) SDGs Goalsen_US
dc.subject (關鍵詞) SO Scorecarden_US
dc.subject (關鍵詞) Natural Capitalen_US
dc.subject (關鍵詞) Balanced Scorecarden_US
dc.title (題名) SDGs目標影響創新策略之形成與執行 -以A非營利組織為例zh_TW
dc.title (題名) The Impact of SDGs Goals on the Formation and Execution of Innovation Strategies - A Case Study of A Non-Profit Organizationen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分

1.中華民國外交部,巴黎協定,https://subsite.mofa.gov.tw/igo/cp.aspx?n=5BCEFD9636EDFFE4(最後瀏覽日:2023年3月28日)
2.行政院環保署,2023,氣候變遷因應法,全國法規資料庫,https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098(最後瀏覽日:2023年3月15日)
3.行政院農委會,2022,農業統計年報,https://agrstat.coa.gov.tw/sdweb/public/book/Book.aspx(最後瀏覽日:2023年2月10日)
4.行政院農委會,2023,臺灣 2050 淨零轉型 自然碳匯關鍵戰略行動計畫,https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhdG9yLzEwL3JlbGZpbGUvMC8xNTAyOC8wN2FjZmEyZC1iZTc3LTRjMTYtOTFlNC04NjI3MDdlZmMyYWYucGRm&n=MDlf6Ieq54S256Kz5Yyv6Zec6Y215oiw55Wl6KGM5YuV6KiI55WrKOaguOWumuacrCkucGRm&icon=.pdf(最後瀏覽日:2023年5月2日)
5.吳安妮,2003,平衡計分卡之精髓、範疇及整合(上),會計研究月刊,211,46。
6.吳安妮,2018,策略形成及執行:以BSC為核心,為企業創造「利」與「力」,臉譜出版社股份有限公司。
7.吳安妮, 2019,企業策略的終極答案,台北:臉譜出版社股份有限公司。
8.吳安妮,2020,學術價值鏈的建構及發展:知行合一論,管理學報,37(4),285-306。
9.李蘇竣,2023,《氣候變遷因應法》三讀過關碳費即將開徵重點整理一次看,https://e-info.org.tw/node/235882(最後瀏覽日:2023年3月10日)
10.邱祈榮、蔡維倫、林思吟、陳莉坪,2010,台灣林業碳匯管理策略探討,中華林學季刊,43(2),277-293。
11. 邱志郁,2018,決戰山林惡地之巔!剖析竹林亦俠亦盜的本質,中央研究院, https://research.sinica.edu.tw/chiu-chih-yu-soil-biochemistry-bamboo/(最後瀏覽日:2023年1月8日)
12.陳本源、蔡泳銓、蘇細煌、談珮華,2007,廢棄檳榔坡地生態工法復育之研究,環境與藝術學刊,5, 97-114。
13. 孫晉英,2021,從歐盟碳邊境調整機制(CBAM)談我國碳定價之研析,立法院。

二、英文部分

1. Adina D. and L. Wendling. 2021. Evaluating the impact of nature-based solutions: A handbook for practitioners. European Commission EC.
2. Allio, M. K. 2005. A Short, Practical Guide to Implementing Strategy, The Journal of Business Strategy 26(4): 1221.
3. Andrea B., J. C. J. M. van den Bergh , C. Stefano, B. H. Richard, P. Emilio and R. Jordi . 2017. Carbon pricing in climate policy: seven reasons, complementary instruments, and political economy considerations. Wiley interdisciplinary reviews. Climate change 8(4): 3.
4. Ashley, A. A. 2017. Effects of Social Media Use on Climate Change Opinion, Knowledge, and Behavior. Oxford Research Encyclopedia of Climate Science.
5. Dawson, R . Hancock and A. Robert. 2006. Doing Case Study Research a Practical Guide for Beginning Researchers, New York : Teachers College Press.
6. European Commission. 2022.Carbon Border Adjustment Mechanism. From: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en. (last visited Feb. 22, 2023)
7. Evans, M. C. 2018. Effective Incentives for Reforestation: Lessons from Australia’s Carbon Farming Policies. Current Opinion in Environmental Sustainability 32: 38-45.
8. Kaplan, R. S. and D. P. Norton. 2003. Keeping Your Balance With Customers. Harvard Business School. From: https://hbswk.hbs.edu/item/keeping-your-balance-with-customers(last visited Jan. 20, 2023)
9. Lefroy and Tsarenko. 2017. Business-nonprofit partnerships as a driver of internal marketing in nonprofit organizations. Consequences for nonprofit performance and moderators. Business Research Quarterly 20(2): 112-123.
10. Marchi, V. D., E. D. Maria and S. Micelli. 2013. Environmental Strategies, Upgrading and Competitive Advantage in Global Value Chains, Business Strategy and the Environment 22(1): 62-72.
11. Maas, S. and G. Reniers. 2013. Development of a CSR model for practice: Connecting five inherent areas of sustainable business. Journal of Cleaner Production.
12. Meenakshi, S., K. Rajesh, P. Prashant and R. Seeram. 2021. Carbon Farming: Prospects and Challenges. Sustainability (Basel, Switzerland).13(19): 11122.
13. Oljaca, V. M., D. Raicevic, D. Ercegovic, D. Vukic, O. I. Snezana, R. Radojevic, M. Zivkovic, K. Gligorevic, M. Paji, V. Spalevic, L. Ruzicic. 2014. Aspects of Using Machinery and Tools in Contemporary Plant Production- Marsh Soils Case. Poljoprivreda i šumarstvo 60(1): 39.
14. Paul Ekins. 2003. Identifying critical natural capital: Conclusions about critical natural capital. Ecological Economics (2): 277-292.
15. Sherman, S., D. J. Rowley and B. R. Armandi. 2007. Developing a Strategic Profile: The Pre-Planning Phase of Strategic Management, Business Strategy Series 8(3): 162-171.
16. Sabeti Heerad. 2011. The for-benefit enterprise. Harvard business review 89 (11):98.
17. Suaad J. , Z. Zarina and Anna Che Azmi. 2022. Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review. International Journal of Productivity and Performance Management 71(5): 1728-1760.
18. United Nations.2004. The Global Compact Leaders Summit United Nations Headquarters.From:https://d306pr3pise04h.cloudfront.net/docs/news_events%2F8.1%2Fsummit_rep_fin.pdf (last visited Jan. 4, 2023)
19. United Nations. 2015. Sustainable Development. Department of Economic and Social.From: Affairs. https://sdgs.un.org/goals(last visited Apr. 2, 2023)
20. United Nations. 2018. The Katowice climate package: Making The Paris Agreement Work For All. From: https://unfccc.int/process-and-meetings/the-paris-agreement/katowice-climate-package(last visited Mar. 18, 2023)
21. United Nations. 2022. Sharm el-Sheikh Implementation Plan. From: https://unfccc.int/sites/default/files/resource/cop27_auv_2_cover%20decision.pdf (ast visited Apr. 18, 2023)
21. Leal Filho, W., S. K. Tripathi, J. B. S. O. D. Andrade Guerra, R. Giné-Garriga, V. Orlovic Lovren and J. Willats. 2019. Using the Sustainable Development Goals towards a Better Understanding of Sustainability Challenges, International Journal of Sustainable Development and World Ecology 26(2): 179-190.
22. Woroniecki, S. ,C. Wamsler and E. Boyd, 2019. The promises and pitfalls of ecosystem-based adaptation to climate change as a vehicle for social empowerment. Ecology and Society 24(2): 4.
23. World Bank. 2022. Publication: State and Trends of Carbon Pricing 2022.From: https://openknowledge.worldbank.org/entities/publication/a1abead2-de91-5992-bb7a-73d8aaaf767f(last visited May. 9, 2023)
24. Yin, R. K. 1994. Case Study Research: Design and Methods. SAGE Publications.
zh_TW