| dc.contributor.advisor | 吳安妮 | zh_TW |
| dc.contributor.advisor | Wu, Anne | en_US |
| dc.contributor.author (Authors) | 楊勝閔 | zh_TW |
| dc.contributor.author (Authors) | Yang, Sheng-Min | en_US |
| dc.creator (作者) | 楊勝閔 | zh_TW |
| dc.creator (作者) | Yang, Sheng-Min | en_US |
| dc.date (日期) | 2023 | en_US |
| dc.date.accessioned | 2-Aug-2023 13:26:31 (UTC+8) | - |
| dc.date.available | 2-Aug-2023 13:26:31 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-Aug-2023 13:26:31 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0110353035 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/146402 | - |
| 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) | 110353035 | zh_TW |
| dc.description.abstract (摘要) | 如今，ESG及環保永續議題盛行，企業從原本個人功利主義轉向開始重視企業外部責任，以往傳統製造產業常會製造環境汙染，並以財務績效作為唯一營運考量，較難做出對於環境、社會整體有利之事務。然而，有資料顯示若企業以ESG議題為目的導向，不僅競爭力會提高，獲利及未來績效亦會比同業來的更好。本研究以傢俱設計公司為研究對象，採個案研究法了解企業目前及未來希望之營運模式，藉由與業主討論，並依照永續議題及SO計分卡（SO Scorecard，簡稱SO計分卡）協助企業形成永續策略，同時搭配平衡計分卡（Balanced Score Card，簡稱BSC）協助策略之執行，正確引導企業達成其永續發展策略目標。本研究主要以永續為其策略核心，因此於SO計分卡制定時，該內部優勢考量BSC中的顧客構面會牽涉無論原目標客群，還包括將永續客戶納入其顧客構面考量範圍而共同形成利害關係人構面，此外，該外部機會會改以PEST之外部分析掌握更全面之外部機會，並利用SO計分卡四大要件形成個案公司之永續策略。最後，本研究於BSC執行策略時共會發展主要三條主軸，並分別擬定其衡量指標及目標值，使企業執行策略時不至於產生嚴重偏誤，而能針對衡量指標及其目標值不斷精進並適時修正，最終達成其永續策略。因BSC能引導企業策略達成，市面上目前也有許多利用BSC執行策略的成功個案，故若能將永續發展等概念納入公司營運策略中，未來將會產生越來越多永續發展成功個案，期望未來本研究之個案公司將會是一典型案例。 | zh_TW |
| dc.description.abstract (摘要) | Today, ESG and environmental sustainability issues are prevalent. Enterprises have shifted from personal utilitarianism to corporate external responsibilities. In the past, the traditional manufacturing industry often caused environmental pollution and took financial performance as the only operational consideration. It is difficult to make decisions about the environment and society as whole beneficial affairs. However, some data show that if a company is purpose-oriented with ESG issues, not only will its competitiveness increase, but its profits and future performance will also be better than those of its peers. This research takes the furniture design company as the research object by adopting the case study method to understand the current and future business model of the enterprise and discussing with the owner to help the enterprise to form a sustainable strategy. The Balance Scorecard (BSC) not only assists in the implementation of strategies but also correctly guides enterprises to achieve their sustainable development strategic goals.Finally, this study will develop three main axes in the implementation of the balanced scorecard strategy, and formulate their measurement indicators and target values respectively, so that the enterprise will not make serious errors when implementing the strategy, and can focus on the measurement indicators and their target values. We can use BSC to continuously improve and timely correct our strategy, and we can finally achieve our sustainable strategy. Because the Balanced Scorecard can guide the achievement of corporate strategies, there are currently many successful companies using the Balanced Scorecard to implement strategies.Therefore, if concepts such as sustainable development can be incorporated into the company`s operating strategy, more and more successful sustainable development companies will be emerging in the future. It is expected that the case company in this research will be a typical case in the future. | en_US |
| dc.description.tableofcontents | 目錄中文摘要 i英文摘要 ii壹、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 論文架構 5貳、文獻探討 8第一節 SO計分卡與BSC 9第二節 ESG創新策略形成及執行 16第三節 本研究之延伸 24參、研究方法 26第一節 個案研究方法 26第二節 研究流程 28肆、個案公司介紹 30第一節 個案公司產業概況 30第二節 個案公司營運模式介紹 32第三節 實施BSC的背景原因 34伍、策略形成系統 35第一節 個案公司之使命與願景 35第二節 個案公司之SWOT分析 36第三節 利用SO計分卡形成ESG創新策略 39陸、策略執行系統 43第一節 策略性議題的形成 43第二節 策略性目標的形成 46第三節 策略地圖之建構 47第四節 策略性衡量指標及目標值的形成 52第五節 檢視及分析策略執行之效益 60柒、結論與建議 62第一節 研究結論 62第二節 本研究之限制 66第三節 未來研究建議 67參考文獻 68一、中文部分 68二、英文部分 69 | zh_TW |
| dc.format.extent | 2051825 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0110353035 | en_US |
| dc.subject (關鍵詞) | ESG創新策略 | zh_TW |
| 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) | 策略形成系統 | zh_TW |
| dc.subject (關鍵詞) | 策略執行系統 | zh_TW |
| dc.subject (關鍵詞) | ESG Innovation Strategies | en_US |
| dc.subject (關鍵詞) | SO scorecard | en_US |
| dc.subject (關鍵詞) | Balanced scorecard | en_US |
| dc.subject (關鍵詞) | Strategy formation system | en_US |
| dc.subject (關鍵詞) | Strategy implementation system | en_US |
| dc.title (題名) | ESG創新策略之形成及執行－以A傢俱設計公司為例 | zh_TW |
| dc.title (題名) | The Formation and Implementation of ESG Innovation Strategies - A Furniture Design Company Case | en_US |
| dc.type (資料類型) | thesis | en_US |
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