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題名 由永續平衡計分卡探索企業之永續轉型成熟度：以台灣永續績優ICT企業為例
Exploring Corporate Sustainability Transition Maturity through the Sustainable Balanced Scorecard: A Study of ESG Leading ICT Companies in Taiwan作者 葉奕佳
Yeh, Yi-Chia貢獻者 黃正忠<br>蘇威傑
Huang, Cheng-Chung<br>Su, Wei-Chieh
葉奕佳
Yeh, Yi-Chia關鍵詞 永續平衡計分卡
永續轉型成熟度
資訊通信技術（ICT）產業
道瓊永續指數（DJSI）
Sustainability Balanced Scorecard
Sustainability Transition Maturity
Information and Communication Technology (ICT) Industry
Dow Jones Sustainability Index (DJSI)日期 2024 上傳時間 4-Sep-2024 14:10:50 (UTC+8) 摘要 隨著全球氣候變遷、資源枯竭及社會不平等問題日益加劇，永續發展已成為國際社會和企業界的共同議題。雖然大型企業在永續轉型方面的成功經驗為業界樹立了典範，但中小企業在推動永續轉型過程中，往往因資源有限及專業知識不足而面臨諸多挑戰。本研究聚焦於2023年入選道瓊永續指數（DJSI）的15家台灣資訊通信技術（ICT）產業績優企業，旨在探討這些企業的永續發展現狀和轉型成熟度，並建立一套適合於ICT產業的永續平衡計分卡（Sustainability Balanced Scorecard, SBSC）。此計分卡將傳統的四大構面擴展為包含環境、社會和治理（ESG）三個維度的4X3矩陣結構，並輔以永續轉型成熟度模型的六個階段（未認知、合規、發現、發展、先進、變革性）來量化評估企業的永續轉型成熟度。 分析15家企業研究結果顯示，內部流程構面與利害關係人構面分別佔據了40%和35%的關注度，為企業現階段發展重點；同時，ESG三個維度的發展相對均衡。就ICT三大子產業的轉型成熟度而言，電子設備與零組件產業的平均成熟度最高（4.48），其次為通訊服務產業（4.43），半導體產業則位居第三（4.19），整體ICT產業達到「先進」階段（4.36）。綜合分析重大性永續議題的關注度與永續成熟度，顯示企業在財務構面的轉型成熟度表現突出，但該構面的關注度相對較低。相反地，企業對內部流程構面的關注度較高，然而其平均成熟度偏低，顯示資源分散可能對發展效果產生影響。 本研究建議企業採取漸進式導入策略，靈活選擇適合自身情況的永續轉型議題並分階段推行，並參考成功企業的經驗。結合永續平衡計分卡與永續轉型成熟度模型，企業不僅能有效識別其永續發展的關鍵議題，還能根據不同的成熟度階段提供具體行動指引。研究結果對ICT產業的永續發展具有重要意涵，亦可作為策略制定者推動永續發展策略的重要參考。未來研究可擴大研究範圍，涵蓋更多ICT子產業，以提供更廣泛的參考依據。
As global climate change, resource depletion, and social inequality intensify, sustainable development has become a shared concern for both the international community and the business sector. While large enterprises have set a benchmark with their successful experiences in sustainable transformation, small and medium-sized enterprises (SMEs) often face numerous challenges in promoting sustainable transformation due to limited resources and insufficient expertise. This study focuses on 15 top-performing companies in Taiwan’s Information and Communication Technology (ICT) industry that were selected for the Dow Jones Sustainability Index (DJSI) in 2023. It aims to explore their current state of sustainable development and transformation maturity, and to establish a Sustainability Balanced Scorecard (SBSC) tailored to the ICT industry. This scorecard expands the traditional four perspectives to a 4x3 matrix structure that incorporates Environmental, Social, and Governance (ESG) dimensions, and is supplemented by a six-stage sustainability transformation maturity model (Unaware, Compliance, Discovery, Development, Advanced, Transformational) to quantify the maturity of corporate sustainability transformation. The analysis of the 15 companies reveals that the internal process perspective and the stakeholder perspective account for 40% and 35% of the focus, respectively, and are key areas of development for the companies. Meanwhile, the development across the three ESG dimensions is relatively balanced. In terms of transformation maturity across the three major sub-sectors of the ICT industry, the electronic equipment and components sector has the highest average maturity (4.48), followed by the communication services sector (4.43), with the semiconductor sector ranking third (4.19). Overall, the ICT industry has reached the "Advanced" stage (4.36). A comprehensive analysis of the focus on material sustainability issues and sustainability maturity shows that companies perform particularly well in terms of financial maturity, though the focus on this perspective is relatively low. Conversely, while companies place higher focus on the internal process perspective, their average maturity in this area is lower, suggesting that resource dispersion may impact development effectiveness. This study suggests that companies adopt a phased and flexible approach to introducing sustainable transformation issues that suit their specific circumstances, and refer to the experiences of successful enterprises. By integrating the Sustainability Balanced Scorecard with the sustainability transformation maturity model, companies can not only effectively identify key issues in their sustainable development but also provide concrete action guidance based on different maturity stages. The research findings hold significant implications for the sustainable development of the ICT industry and can serve as an important reference for policymakers in promoting sustainable development strategies. 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國立政治大學
企業管理研究所(MBA學位學程)
111363060資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111363060 資料類型 thesis dc.contributor.advisor 黃正忠<br>蘇威傑 zh_TW dc.contributor.advisor Huang, Cheng-Chung<br>Su, Wei-Chieh en_US dc.contributor.author (Authors) 葉奕佳 zh_TW dc.contributor.author (Authors) Yeh, Yi-Chia en_US dc.creator (作者) 葉奕佳 zh_TW dc.creator (作者) Yeh, Yi-Chia en_US dc.date (日期) 2024 en_US dc.date.accessioned 4-Sep-2024 14:10:50 (UTC+8) - dc.date.available 4-Sep-2024 14:10:50 (UTC+8) - dc.date.issued (上傳時間) 4-Sep-2024 14:10:50 (UTC+8) - dc.identifier (Other Identifiers) G0111363060 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153182 - 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) 111363060 zh_TW dc.description.abstract (摘要) 隨著全球氣候變遷、資源枯竭及社會不平等問題日益加劇，永續發展已成為國際社會和企業界的共同議題。雖然大型企業在永續轉型方面的成功經驗為業界樹立了典範，但中小企業在推動永續轉型過程中，往往因資源有限及專業知識不足而面臨諸多挑戰。本研究聚焦於2023年入選道瓊永續指數（DJSI）的15家台灣資訊通信技術（ICT）產業績優企業，旨在探討這些企業的永續發展現狀和轉型成熟度，並建立一套適合於ICT產業的永續平衡計分卡（Sustainability Balanced Scorecard, SBSC）。此計分卡將傳統的四大構面擴展為包含環境、社會和治理（ESG）三個維度的4X3矩陣結構，並輔以永續轉型成熟度模型的六個階段（未認知、合規、發現、發展、先進、變革性）來量化評估企業的永續轉型成熟度。 分析15家企業研究結果顯示，內部流程構面與利害關係人構面分別佔據了40%和35%的關注度，為企業現階段發展重點；同時，ESG三個維度的發展相對均衡。就ICT三大子產業的轉型成熟度而言，電子設備與零組件產業的平均成熟度最高（4.48），其次為通訊服務產業（4.43），半導體產業則位居第三（4.19），整體ICT產業達到「先進」階段（4.36）。綜合分析重大性永續議題的關注度與永續成熟度，顯示企業在財務構面的轉型成熟度表現突出，但該構面的關注度相對較低。相反地，企業對內部流程構面的關注度較高，然而其平均成熟度偏低，顯示資源分散可能對發展效果產生影響。 本研究建議企業採取漸進式導入策略，靈活選擇適合自身情況的永續轉型議題並分階段推行，並參考成功企業的經驗。結合永續平衡計分卡與永續轉型成熟度模型，企業不僅能有效識別其永續發展的關鍵議題，還能根據不同的成熟度階段提供具體行動指引。研究結果對ICT產業的永續發展具有重要意涵，亦可作為策略制定者推動永續發展策略的重要參考。未來研究可擴大研究範圍，涵蓋更多ICT子產業，以提供更廣泛的參考依據。 zh_TW dc.description.abstract (摘要) As global climate change, resource depletion, and social inequality intensify, sustainable development has become a shared concern for both the international community and the business sector. While large enterprises have set a benchmark with their successful experiences in sustainable transformation, small and medium-sized enterprises (SMEs) often face numerous challenges in promoting sustainable transformation due to limited resources and insufficient expertise. This study focuses on 15 top-performing companies in Taiwan’s Information and Communication Technology (ICT) industry that were selected for the Dow Jones Sustainability Index (DJSI) in 2023. It aims to explore their current state of sustainable development and transformation maturity, and to establish a Sustainability Balanced Scorecard (SBSC) tailored to the ICT industry. This scorecard expands the traditional four perspectives to a 4x3 matrix structure that incorporates Environmental, Social, and Governance (ESG) dimensions, and is supplemented by a six-stage sustainability transformation maturity model (Unaware, Compliance, Discovery, Development, Advanced, Transformational) to quantify the maturity of corporate sustainability transformation. The analysis of the 15 companies reveals that the internal process perspective and the stakeholder perspective account for 40% and 35% of the focus, respectively, and are key areas of development for the companies. Meanwhile, the development across the three ESG dimensions is relatively balanced. In terms of transformation maturity across the three major sub-sectors of the ICT industry, the electronic equipment and components sector has the highest average maturity (4.48), followed by the communication services sector (4.43), with the semiconductor sector ranking third (4.19). Overall, the ICT industry has reached the "Advanced" stage (4.36). A comprehensive analysis of the focus on material sustainability issues and sustainability maturity shows that companies perform particularly well in terms of financial maturity, though the focus on this perspective is relatively low. Conversely, while companies place higher focus on the internal process perspective, their average maturity in this area is lower, suggesting that resource dispersion may impact development effectiveness. This study suggests that companies adopt a phased and flexible approach to introducing sustainable transformation issues that suit their specific circumstances, and refer to the experiences of successful enterprises. By integrating the Sustainability Balanced Scorecard with the sustainability transformation maturity model, companies can not only effectively identify key issues in their sustainable development but also provide concrete action guidance based on different maturity stages. The research findings hold significant implications for the sustainable development of the ICT industry and can serve as an important reference for policymakers in promoting sustainable development strategies. Future research could expand the scope of study to cover more ICT sub-sectors, providing a broader basis for reference. en_US dc.description.tableofcontents 誌謝 I 中文摘要 II Abstract III 目 次 V 表 次 IX 圖 次 X 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 2 第三節 研究範圍 3 第二章 文獻探討 4 第一節 企業永續轉型 4 第二節 平衡計分卡 11 第三節 永續平衡計分卡 14 第四節 台灣ICT產業現況與永續發展 33 第三章 研究架構與方法 36 第一節 研究架構與流程 36 第二節 永續平衡計分卡4x3矩陣模型調整 44 第三節 重大性議題歸類與標準化 46 第四節 永續成熟度模型建構 50 第四章 研究結果與討論 56 第一節 ICT產業永續平衡計分卡建立與分析 56 第二節 台灣績優ICT企業永續轉型成熟度評估 70 第三節 台灣 ICT績優企業永續成熟度綜合比較 76 第五章 結論與建議 82 第一節 研究結論 82 第二節 研究限制 86 第三節 未來研究方向 87 參考文獻 89 附錄 103 zh_TW dc.format.extent 3741618 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111363060 en_US dc.subject (關鍵詞) 永續平衡計分卡 zh_TW dc.subject (關鍵詞) 永續轉型成熟度 zh_TW dc.subject (關鍵詞) 資訊通信技術（ICT）產業 zh_TW dc.subject (關鍵詞) 道瓊永續指數（DJSI） zh_TW dc.subject (關鍵詞) Sustainability Balanced Scorecard en_US dc.subject (關鍵詞) Sustainability Transition Maturity en_US dc.subject (關鍵詞) Information and Communication Technology (ICT) Industry en_US dc.subject (關鍵詞) Dow Jones Sustainability Index (DJSI) en_US dc.title (題名) 由永續平衡計分卡探索企業之永續轉型成熟度：以台灣永續績優ICT企業為例 zh_TW dc.title (題名) Exploring Corporate Sustainability Transition Maturity through the Sustainable Balanced Scorecard: A Study of ESG Leading ICT Companies in Taiwan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻 工研院 (2021)，鏈國際：強韌協創 永續共榮，https://ieknet.iek.org.tw/IEKTopics/2021/，擷取日期：2024年7月2日。 元太科技股份有限公司 (2022)，2022元太科技企業永續報告書，https://esg.eink.com/tw/report/03240104091s168293/2022-ESG-report，擷取日期：2023年11月25日。 日月光投資控股股份有限公司 (2022)，2022日月光投資控股永續報告書， https://www.aseglobal.com/ch/pdf/aseh-2022-csr-ch-final.pdf，擷取日期：2023年11月25日。 中華電信股份有限公司 (2022)，中華電信2022年永續報告書，\https://www.cht.com.tw/zh-TW/home/cht/-/media/Web/PDF/Sustainability/CSR-Report-Download/CSR/2022/2022_ESG_C.pdf，擷取日期：2023年11月25日。 世界先進積體電路股份有限公司 (2022)，2022世界先進積體電路股份有限公司永續報告書，https://media-vis.todayir.com/20230829135733376812103_tc.pdf，擷取日期：2023年11月25日。 台達電子工業股份有限公司 (2022)，2022台達電子永續報告書，https://filecenter.deltaww.com/about/download/2022_Delta_ESG_Report_CH.pdf，擷取日期：2023年11月25日。 台灣大哥大股份有限公司 (2022)，台灣大哥大2022永續暨整合性報告/永續報告書，https://corp.taiwanmobile.com/pdf/2022_C_ESG.pdf，擷取日期：2023年11月25日。 台灣經濟部 (2022)，當前經濟情勢概況(專題：數位轉型時代－我國ICT產業發展)，https://www.moea.gov.tw/mns/dos/bulletin/Bulletin.aspx?kind=23&html=1&menu_id=10212&bull_id=9910，擷取日期：2023年10月16日。 台灣積體電路製造股份有限公司 (2022)，台積公司111年度永續報告書，http://2255660.com/profile.html，擷取日期：2023年11月25日。 台灣區電機電子工業同業公會（2023），台灣ICT產業供應鏈全球布局，台北：台灣區電機電子工業同業公會，https://www.teema.org.tw/exhibition-detail.aspx?infoid=46361，擷取日期：2024年1月20日。 台灣主計處 (n,d,)，什麼是「ICT產業」，https://www.stat.gov.tw/News_Content.aspx?n=2679&s=103044，擷取日期：2023年10月13日。 行政院主計總處 (2022)，產業經濟統計簡訊，https://www.moea.gov.tw/mns/dos/bulletin/Bulletin.aspx?kind=9&html=1&menu_id=18808&bull_id=9756，擷取日期：2023年11月12日。 宏碁股份有限公司 (2022)，2022宏碁永續報告書，https://www.acer.com/sustainability/uploads/files/shares/sustainability-report/2022_Acer_Sustainability_Report_zh.pdf，擷取日期：2023年11月25日。 光寶科技股份有限公司 (2022)，2022光寶永續報告書，https://www.liteon.com/upload/media/esg/06%E8%B3%87%E8%A8%8A%E4%B8%AD%E5%BF%83/%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8/2022%20liteon_esg%20report_ch_vf.pdf，擷取日期：2023年11月25日。 胡憲倫、程大哲、許家偉 (2011)，構永續性平衡計分卡之研究－以半導體產業為例，中山管理評論，19(3)，頁709-741。 南亞科技股份有限公司 (2022)，南亞科技2022年永續報告書，https://www.nanya.com/ESG/storage/file/10789b99-b6fb-4f51-ad2b-387e1e135ea3?v=1719741371，擷取日期：2023年11月25日。 研華股份有限公司 (2022)，研華科技2022企業永續報告書，https://advcloudfiles.advantech.com/csr/Report/2022ESG.pdf，擷取日期：2023年11月25日。 國家發展委員會 (2024)，2024年我國國家永續發展指標：永續發展目標的訂定與推動經驗回顧及前瞻，https://www.ndc.gov.tw/，擷取日期：2024年5月25日。 國家發展委員會產業發展處 (2024)，六大核心戰略產業整體推動進度與展望，台灣經濟論衡，22(1)，4-21。 國家科學及技術委員會 (2024)，國家科技發展策略與布局專題報告，https://ppg.ly.gov.tw/ppg/SittingAttachment/download/2024040246/40250007616410210002.pdf，擷取日期：2024年5月22日。 黃莉雯 (2022)，半導體產業永續性平衡計分卡標竿架構之建構－以台灣積體電路製造與聯華電子為例，國立臺灣大學碩士論文，台灣台北。 群創光電股份有限公司 (2022)，2022群創光電永續報告書，https://www.innolux.com/Uploads/CsrReport/2022_INX%20ESG%20REPORT_CN_0954c9.pdf，擷取日期：2023年11月25日。 遠傳電信股份有限公司 (2022)，2022遠傳電信企業永續報告書，https://corporate.fetnet.net/content/dam/fetnet/user_resource/corp/documents/csr/reportdownload/2022%E9%81%A0%E5%82%B3%E9%9B%BB%E4%BF%A1%E4%BC%81%E6%A5%AD%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8.pdf，擷取日期：2023年11月25日。 聯華電子股份有限公司 (2022)，2022聯華電子永續報告書，https://www.umc.com/upload/media/07_Sustainability/72_Reports_and_Results/1_Corporate_Sustainability_Reports/CSR_Reports/CS_Reort_chinese_pdf/2022_CSR_report_chi/UMC_2022_Sustainability_Report_Ch.pdf，擷取日期：2023年11月25日。 穩懋半導體股份有限公司 (2022)，2022穩懋半導體永續報告書，https://www.winfoundry.com/wincsr/tw/downlaod.html，擷取日期：2023年11月25日。 英文文獻 Andrade, R. 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