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題名 化學產業中三重底線目標之實踐與管理：以J公司為個案探討
無
作者 林星
Lin, Hsing
貢獻者 譚丹琪
林星
Lin, Hsing
關鍵詞 永續發展
三重底線目標
Triple Bottom Line
Paradox Theory
3BL
日期 2025
上傳時間 1-Jul-2025 14:37:28 (UTC+8)
摘要 本研究以三重底線目標（Triple Bottom Line, 3BL）理論為基礎，探討高污染產業中的企業如何在追求財務獲利的同時兼顧環境永續與社會發展目標。透過個案研究法，本研究探討台灣化學產業企業——J公司——在企業永續發展過程中的實務操作與管理策略。 研究發現，J公司之所以能夠平衡3BL，關鍵在於其創辦人與高階管理層對永續理念的堅持，並透過組織調整（如設立永續發展委員會）、導入管理系統（如BCMS）、強化綠色供應鏈管理，以及善用研發與創新能力，將永續策略內化於日常營運中。J公司亦展現出良好的3BL正向循環，逐步擴展其對產業與社會的正面影響力。 本研究驗證了3BL理論中Paradox Theory之適用性，說明企業可藉由擁抱目標間的張力，發展出整合性策略與創新解方。研究貢獻在於提供高污染產業中企業進行永續轉型之實務經驗與策略參考，亦呼應當前企業在 SDGs與ESG趨勢下對多重目標管理能力之迫切需求。
參考文獻 台灣股市資訊網，J公司，2025年5月11日。 A, R., Pati, R. K., & Padhi, S. S. (2019). Sustainable supply chain management in the chemical industry: Evolution, opportunities, and challenges [Review]. Resources, Conservation and Recycling, 149, 275-291. https://doi.org/10.1016/j.resconrec.2019.05.020 Abedsoltan, H. (2023). COVID-19 and the chemical industry: impacts, challenges, and opportunities [Article]. Journal of Chemical Technology and Biotechnology, 98(12), 2789-2797. https://doi.org/10.1002/jctb.7531 American Chemistry Council. (2022). Guide to the Business of Chemistry 2023. https://www.statista.com/statistics/302018/global-chemical-exports-by-region/ American Chemistry Council. (2023). Total revenue of the chemical industry worldwide from 2005 to 2022 https://www.statista.com/statistics/302081/revenue-of-global-chemical-industry/ Ananda, J., Domazetis, G., & Hill, J. (2009). A roadmap to a green chemical industry in Australia [Article]. Environment, Development and Sustainability, 11(5), 1051-1071. https://doi.org/10.1007/s10668-008-9166-z Chung, C., Kim, J., Sovacool, B. K., Griffiths, S., Bazilian, M., & Yang, M. (2023). Decarbonizing the chemical industry: A systematic review of sociotechnical systems, technological innovations, and policy options [Review]. Energy Research and Social Science, 96, Article 102955. https://doi.org/10.1016/j.erss.2023.102955 Denning, S. (2017). Why maximizing shareholder value is a threat to U.S. business [Article]. Strategy and Leadership, 45(6), 3-10. https://doi.org/10.1108/SL-09-2017-0084 Deskera Content Team. (2025). The Impact of Chemical Manufacturing on the Environment. https://www.deskera.com/blog/impact-of-chemical-manufacturing-on-the-environment/#the-impact-of-chemical-manufacturing-on-air Doherty, B., Haugh, H., & Lyon, F. (2014). Social Enterprises as Hybrid Organizations: A Review and Research Agenda. International Journal of Management Reviews, 16(4), 417-436. https://doi.org/https://doi.org/10.1111/ijmr.12028 Elkington, J. (1997). Cannibals with Forks: The triple bottom line of 21st century business. Capstone. European Environment Agency. (2024). Total greenhouse gas emissions in the chemical industry (Indicator) https://www.eea.europa.eu/en/european-zero-pollution-dashboards/indicators/total-greenhouse-gas-emissions-in-the-chemical-industry Fathi, A. (2019). SUSTAINABILITY BALANCED SCORECARD: A COMPREHENSIVE TOOL TO MEASURE SUSTAINABILITY PERFORMANCE. 4, 948-962. Friedman, M. (1970). A Friedman Doctrine—The Social Responsibility of Business Is to Increase Its Profits. New York Times. Friedman, M. (2007). The Social Responsibility of Business Is to Increase Its Profits. In W. C. Zimmerli, M. Holzinger, & K. Richter (Eds.), Corporate Ethics and Corporate Governance (pp. 173-178). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-70818-6_14 Garcia, S., Cintra, Y., Torres, R. d. C. S. R., & Lima, F. G. (2016). Corporate sustainability management: a proposed multi-criteria model to support balanced decision-making. Journal of Cleaner Production, 136, 181-196. https://doi.org/https://doi.org/10.1016/j.jclepro.2016.01.110 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X Jones, T. M., & Felps, W. (2013). Shareholder wealth maximization and social welfare: A utilitarian critique [Article]. Business Ethics Quarterly, 23(2), 207-238. https://doi.org/10.5840/beq201323215 Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures That Drive Performance. Harvard Business Review, 79. Kiselev, V. M., Velikorossov, V. V., Savinkov, S. V., Korechkov, Y. V., Ozerov, S. L., & Bezdelov, A. D. (2024). Development of the Russian chemical complex in 2022. E3S Web of Conferences, Krause, J., & Špička, J. (2013). Economic analysis of chemical industry [Article]. Chemicke Listy, 107(7), 573-578. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879730722&partnerID=40&md5=88f984d5c93e9a8682c07c49b4a25aba Marx, C. (2014). Failed solutions to the energy crises: Nuclear power, coal conversion, and the chemical industry in West Germany since the 1960s [Article]. Historical Social Research, 39(4), 251-271. https://doi.org/10.12759/hsr.39.2014.4 Mehla, S., Gudi, R. D., Mandaliya, D. D., Hisatomi, T., Domen, K., & Bhargava, S. K. (2022). Additive Manufacturing as the Future of Green Chemical Engineering. In Additive Manufacturing for Chemical Sciences and Engineering (pp. 239-307). https://doi.org/10.1007/978-981-19-2293-0_8 Morder Intelligence. (2024). Specialty Chemicals Market. https://www.mordorintelligence.com/industry-reports/specialty-chemicals-market Nagata, A., & Shinozaki, K. (2007). Determinant factors of innovation in Japan's chemical industry: Analysis of its technological opportunities. Portland International Conference on Management of Engineering and Technology, Pagliaro, M. (2019). An Industry in Transition: The Chemical Industry and the Megatrends Driving Its Forthcoming Transformation [Review]. Angewandte Chemie - International Edition, 58(33), 11154-11159. https://doi.org/10.1002/anie.201905032 Ragazou, K., Constantin, Z., Alexandros, G., & Nikolaos, S. (2024). Triple Bottom Line and Multiple Criteria Decision Making Analysis. Springer Cham. https://doi.org/https://doi.org/10.1007/978-3-031-78045-5 Reuters, T. (2024, September 30). 2024 ranking of the global leading chemical companies based on revenue. https://www-statista-com.proxyone.lib.nccu.edu.tw:8443/statistics/272704/top-10-chemical-companies-worldwide-based-on-revenue/ Smith, W. K., & Lewis, M. W. (2011). Toward a theory of paradox: A dynamic equilibrium model of organizing. The Academy of Management Review, 36(2), 381-403. https://doi.org/10.5465/AMR.2011.59330958 Van Camp, C. (2005). The future of the petrochemical industry in europe. Catalysis Today, VCI. (2022). Sales value of chemicals worldwide in 2022, by segment https://www-statista-com.proxyone.lib.nccu.edu.tw:8443/statistics/1380206/global-chemicals-sales-value-by-segment/ Walker, K., Yu, X., & Zhang, Z. (2020). All for one or all for three: Empirical evidence of paradox theory in the triple-bottom-line. Journal of Cleaner Production, 275, 122881. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122881 Wu, C., Lin, Y., & Barnes, D. (2021). An integrated decision-making approach for sustainable supplier selection in the chemical industry. Expert Systems with Applications, 184, 115553. https://doi.org/https://doi.org/10.1016/j.eswa.2021.115553 Zaharia, R. M., & Zaharia, R. (2021). Triple Bottom Line. In The Palgrave Handbook of Corporate Social Responsibility (pp. 75-101). https://doi.org/10.1007/978-3-030-42465-7_2
描述 碩士
國立政治大學
國際經營與貿易學系
112351015
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112351015
資料類型 thesis
dc.contributor.advisor 譚丹琪zh_TW
dc.contributor.author (Authors) 林星zh_TW
dc.contributor.author (Authors) Lin, Hsingen_US
dc.creator (作者) 林星zh_TW
dc.creator (作者) Lin, Hsingen_US
dc.date (日期) 2025en_US
dc.date.accessioned 1-Jul-2025 14:37:28 (UTC+8)-
dc.date.available 1-Jul-2025 14:37:28 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2025 14:37:28 (UTC+8)-
dc.identifier (Other Identifiers) G0112351015en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/157737-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營與貿易學系zh_TW
dc.description (描述) 112351015zh_TW
dc.description.abstract (摘要) 本研究以三重底線目標（Triple Bottom Line, 3BL）理論為基礎，探討高污染產業中的企業如何在追求財務獲利的同時兼顧環境永續與社會發展目標。透過個案研究法，本研究探討台灣化學產業企業——J公司——在企業永續發展過程中的實務操作與管理策略。 研究發現，J公司之所以能夠平衡3BL，關鍵在於其創辦人與高階管理層對永續理念的堅持，並透過組織調整（如設立永續發展委員會）、導入管理系統（如BCMS）、強化綠色供應鏈管理，以及善用研發與創新能力，將永續策略內化於日常營運中。J公司亦展現出良好的3BL正向循環，逐步擴展其對產業與社會的正面影響力。 本研究驗證了3BL理論中Paradox Theory之適用性，說明企業可藉由擁抱目標間的張力，發展出整合性策略與創新解方。研究貢獻在於提供高污染產業中企業進行永續轉型之實務經驗與策略參考，亦呼應當前企業在 SDGs與ESG趨勢下對多重目標管理能力之迫切需求。zh_TW
dc.description.tableofcontents 謝辭 1 摘要 2 第一章 緒論 7 第一節 研究背景與動機 7 第二節 研究目的 7 第二章 文獻探討 8 第三章 化學產業分析 11 第一節 化學產業簡介 11 第二節 化學產業的總體環境特性 11 第三節 產業區段 15 第四節 化學產業趨勢 16 第四章 研究方法 18 第五章 個案公司介紹 19 第一節 公司簡介 19 第二節 公司歷史與地理分佈 21 第三節 公司事業單位 22 第四節 公司治理 24 第六章 個案分析 25 第一節 J公司之財務獲利目標 25 第二節 J公司之環境永續目標 30 第三節 J公司之社會發展目標 33 第四節 J公司三重底線目標之衝突與張力 36 第五節 J公司三重底線目標追求之總結 39 第六節 J公司三重底線目標管理之分析 40 第七章 結論 44 第一節 研究結論 44 第二節 研究限制與未來研究方向 45 第三節 管理意涵 46 參考文獻 47zh_TW
dc.format.extent 5236802 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112351015en_US
dc.subject (關鍵詞) 永續發展zh_TW
dc.subject (關鍵詞) 三重底線目標zh_TW
dc.subject (關鍵詞) Triple Bottom Lineen_US
dc.subject (關鍵詞) Paradox Theoryen_US
dc.subject (關鍵詞) 3BLen_US
dc.title (題名) 化學產業中三重底線目標之實踐與管理：以J公司為個案探討zh_TW
dc.title (題名) 無en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 台灣股市資訊網，J公司，2025年5月11日。 A, R., Pati, R. K., & Padhi, S. S. (2019). Sustainable supply chain management in the chemical industry: Evolution, opportunities, and challenges [Review]. Resources, Conservation and Recycling, 149, 275-291. https://doi.org/10.1016/j.resconrec.2019.05.020 Abedsoltan, H. (2023). COVID-19 and the chemical industry: impacts, challenges, and opportunities [Article]. Journal of Chemical Technology and Biotechnology, 98(12), 2789-2797. https://doi.org/10.1002/jctb.7531 American Chemistry Council. (2022). Guide to the Business of Chemistry 2023. https://www.statista.com/statistics/302018/global-chemical-exports-by-region/ American Chemistry Council. (2023). Total revenue of the chemical industry worldwide from 2005 to 2022 https://www.statista.com/statistics/302081/revenue-of-global-chemical-industry/ Ananda, J., Domazetis, G., & Hill, J. (2009). A roadmap to a green chemical industry in Australia [Article]. Environment, Development and Sustainability, 11(5), 1051-1071. https://doi.org/10.1007/s10668-008-9166-z Chung, C., Kim, J., Sovacool, B. K., Griffiths, S., Bazilian, M., & Yang, M. (2023). Decarbonizing the chemical industry: A systematic review of sociotechnical systems, technological innovations, and policy options [Review]. Energy Research and Social Science, 96, Article 102955. https://doi.org/10.1016/j.erss.2023.102955 Denning, S. (2017). Why maximizing shareholder value is a threat to U.S. business [Article]. Strategy and Leadership, 45(6), 3-10. https://doi.org/10.1108/SL-09-2017-0084 Deskera Content Team. (2025). The Impact of Chemical Manufacturing on the Environment. https://www.deskera.com/blog/impact-of-chemical-manufacturing-on-the-environment/#the-impact-of-chemical-manufacturing-on-air Doherty, B., Haugh, H., & Lyon, F. (2014). Social Enterprises as Hybrid Organizations: A Review and Research Agenda. International Journal of Management Reviews, 16(4), 417-436. https://doi.org/https://doi.org/10.1111/ijmr.12028 Elkington, J. (1997). Cannibals with Forks: The triple bottom line of 21st century business. Capstone. European Environment Agency. (2024). Total greenhouse gas emissions in the chemical industry (Indicator) https://www.eea.europa.eu/en/european-zero-pollution-dashboards/indicators/total-greenhouse-gas-emissions-in-the-chemical-industry Fathi, A. (2019). SUSTAINABILITY BALANCED SCORECARD: A COMPREHENSIVE TOOL TO MEASURE SUSTAINABILITY PERFORMANCE. 4, 948-962. Friedman, M. (1970). A Friedman Doctrine—The Social Responsibility of Business Is to Increase Its Profits. New York Times. Friedman, M. (2007). The Social Responsibility of Business Is to Increase Its Profits. In W. C. Zimmerli, M. Holzinger, & K. Richter (Eds.), Corporate Ethics and Corporate Governance (pp. 173-178). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-70818-6_14 Garcia, S., Cintra, Y., Torres, R. d. C. S. R., & Lima, F. G. (2016). Corporate sustainability management: a proposed multi-criteria model to support balanced decision-making. Journal of Cleaner Production, 136, 181-196. https://doi.org/https://doi.org/10.1016/j.jclepro.2016.01.110 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X Jones, T. M., & Felps, W. (2013). Shareholder wealth maximization and social welfare: A utilitarian critique [Article]. Business Ethics Quarterly, 23(2), 207-238. https://doi.org/10.5840/beq201323215 Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures That Drive Performance. Harvard Business Review, 79. Kiselev, V. M., Velikorossov, V. V., Savinkov, S. V., Korechkov, Y. V., Ozerov, S. L., & Bezdelov, A. D. (2024). Development of the Russian chemical complex in 2022. E3S Web of Conferences, Krause, J., & Špička, J. (2013). Economic analysis of chemical industry [Article]. Chemicke Listy, 107(7), 573-578. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879730722&partnerID=40&md5=88f984d5c93e9a8682c07c49b4a25aba Marx, C. (2014). Failed solutions to the energy crises: Nuclear power, coal conversion, and the chemical industry in West Germany since the 1960s [Article]. Historical Social Research, 39(4), 251-271. https://doi.org/10.12759/hsr.39.2014.4 Mehla, S., Gudi, R. D., Mandaliya, D. D., Hisatomi, T., Domen, K., & Bhargava, S. K. (2022). Additive Manufacturing as the Future of Green Chemical Engineering. In Additive Manufacturing for Chemical Sciences and Engineering (pp. 239-307). https://doi.org/10.1007/978-981-19-2293-0_8 Morder Intelligence. (2024). Specialty Chemicals Market. https://www.mordorintelligence.com/industry-reports/specialty-chemicals-market Nagata, A., & Shinozaki, K. (2007). Determinant factors of innovation in Japan's chemical industry: Analysis of its technological opportunities. Portland International Conference on Management of Engineering and Technology, Pagliaro, M. (2019). An Industry in Transition: The Chemical Industry and the Megatrends Driving Its Forthcoming Transformation [Review]. Angewandte Chemie - International Edition, 58(33), 11154-11159. https://doi.org/10.1002/anie.201905032 Ragazou, K., Constantin, Z., Alexandros, G., & Nikolaos, S. (2024). Triple Bottom Line and Multiple Criteria Decision Making Analysis. Springer Cham. https://doi.org/https://doi.org/10.1007/978-3-031-78045-5 Reuters, T. (2024, September 30). 2024 ranking of the global leading chemical companies based on revenue. https://www-statista-com.proxyone.lib.nccu.edu.tw:8443/statistics/272704/top-10-chemical-companies-worldwide-based-on-revenue/ Smith, W. K., & Lewis, M. W. (2011). Toward a theory of paradox: A dynamic equilibrium model of organizing. The Academy of Management Review, 36(2), 381-403. https://doi.org/10.5465/AMR.2011.59330958 Van Camp, C. (2005). The future of the petrochemical industry in europe. Catalysis Today, VCI. (2022). Sales value of chemicals worldwide in 2022, by segment https://www-statista-com.proxyone.lib.nccu.edu.tw:8443/statistics/1380206/global-chemicals-sales-value-by-segment/ Walker, K., Yu, X., & Zhang, Z. (2020). All for one or all for three: Empirical evidence of paradox theory in the triple-bottom-line. Journal of Cleaner Production, 275, 122881. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122881 Wu, C., Lin, Y., & Barnes, D. (2021). An integrated decision-making approach for sustainable supplier selection in the chemical industry. Expert Systems with Applications, 184, 115553. https://doi.org/https://doi.org/10.1016/j.eswa.2021.115553 Zaharia, R. M., & Zaharia, R. (2021). Triple Bottom Line. In The Palgrave Handbook of Corporate Social Responsibility (pp. 75-101). https://doi.org/10.1007/978-3-030-42465-7_2zh_TW