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題名 從ESG策略形成到執行：ESG-SOR計分卡與ESG-BSC在能源顧問公司的應用研究
From ESG Strategy Formulation to Implementation: An Application Study of the ESG-SOR Scorecard and ESG-BSC in Energy Consulting Firms
作者 徐世康
Hsu, Hsyh-Kang
貢獻者 譚丹琪<br>黃政仁
Tan, Dan-Chi<br>Huang, Cheng Jen
徐世康
Hsu, Hsyh-Kang
關鍵詞 ESG
永續經營
策略形成
策略執行
SOR計分卡
ESG平衡計分卡
能源顧問業
ESG
Sustainable Operation
Strategy Formulation
Strategy Execution
SOR Scorecard
ESG Balanced Scorecard
Energy Consulting Firm
日期 2025
上傳時間 4-Aug-2025 13:00:21 (UTC+8)
摘要 本研究旨在探討企業如何將環境、社會與治理（ESG）理念從策略形成有效轉化為具體執行方案，並以台灣能源顧問公司（S公司）為個案，深入研究「ESG 策略目標與結果（SOR）計分卡」及「ESG 平衡計分卡（ESG-BSC）」的整合應用。本研究的核心動機即為設計一套系統性的ESG策略執行框架。   研究首先確立個案公司的使命、願景與價值觀，並運用PESTEL分析、波特五力分析等工具評估外部環境機會與威脅，同時結合資源基礎觀點（RBV）盤點內部優勢與劣勢。 接著，本研究應用「SOR計分卡」，聚焦於連結個案公司內部優勢（Strengths）與外部機會（Opportunities），形成以「利益關係人價值主張」為核心追求的永續策略。   在策略執行層面，本研究進一步導入並客製化「ESG平衡計分卡」（ESG-BSC），將形成的永續策略目標，解構成為環境（E）與社會（S）兩大面向下，涵蓋垂直構面的具體策略議題、策略目標、衡量指標與目標值。 研究亦探討了將這些策略目標與預算投入及獎酬機制相連結的實驗性方案，以期激勵組織行為朝向永續發展。   本研究選擇能源技術服務業作為個案，其核心原因在於該產業的內在本質與 ESG 三大面向（環境、社會、治理）及本研究採用的策略管理框架（SOR計分卡、ESG-BSC）具有高度的契合度與代表性，同時加上研究者身兼個案公司負責人的角色，透過深度參與觀察，提供獨特的內部人視角。 研究結論顯示，此整合性框架能有效協助企業（能源顧問服務業），將抽象的ESG理念轉化為可管理、可衡量、可執行的系統性行動方案。本研究的學術貢獻在於將平衡計分卡理論擴展應用於ESG策略管理，為ESG策略落地提供可操作模型；實務貢獻則包含為太陽光電產業及中小企業導入ESG提供可行架構，並對相關政策推動提供實務參考。 
   This study aims to explore how enterprises can effectively transform the concept of Environmental, Social, and Governance (ESG) from strategy formulation into concrete execution plans. Using a Taiwanese energy consulting firm (Company S) as a case study, the research delves into the integrated application of the &quot;ESG SOR Scorecard&quot; and the &quot;ESG Balanced Scorecard (ESG-BSC).&quot; The core motivation of this research is to design a systematic ESG strategy implementation framework.     The study first establishes the mission, vision, and core values of the case company. It then employs tools such as PESTEL analysis and Porter’s Five Forces to evaluate external opportunities and threats, while integrating the Resource-Based View (RBV) to assess internal strengths and weaknesses. Subsequently, the study applies the &quot;SOR Scorecard,&quot; focusing on connecting the company’s internal strengths (S) with external opportunities (O) and risks (R) to formulate sustainability-oriented strategies centered on stakeholder value propositions.     At the strategy implementation level, the study further introduces and customizes the &quot;ESG Balanced Scorecard (ESG-BSC),&quot; which translates the formulated sustainability strategy into actionable goals under the two primary dimensions of Environment (E) and Society (S). These include vertically structured strategic themes, objectives, performance indicators, and target values. The study also explores an experimental mechanism that links these strategic objectives to budgeting and incentive systems, aiming to encourage organizational behavior aligned with sustainable development.     The energy technology service industry was selected as the case context due to its intrinsic alignment with the three ESG dimensions (Environmental, Social, and Governance), as well as its strong compatibility with the strategic management frameworks adopted in this study (SOR Scorecard and ESG-BSC). Furthermore, the researcher also serves as the head of the case company, providing a unique insider perspective through deep participant observation.     The findings suggest that this integrated framework effectively assists enterprises—particularly in the energy consulting sector—in transforming abstract ESG concepts into systematic, manageable, measurable, and executable action plans. The academic contribution of this study lies in the extension of the Balanced Scorecard theory to ESG strategy management, offering an actionable model for ESG implementation. Practically, the study provides a feasible framework for incorporating ESG into the solar energy industry and small and medium-sized enterprises (SMEs), while offering valuable insights for policy development and promotion.
參考文獻 Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130–135. Galpin, T., Whittington, J. L., & Bell, G. (2015). Is Your Sustainability Strategy Sustainable? Creating a Culture of Sustainability. Corporate Governance, 15(1), 1–17. Grant, R. M. (1991). The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33(3), 114–135. Hill, T., & Westbrook, R. (1997). SWOT analysis: It's time for a product recall. Long Range Planning, 30(1), 46–52. Hrebiniak, L. G. (2006). Making Strategy Work: Leading Effective Execution and Change. Pearson Education. Kaplan, R. S. (2009). Conceptual Foundations of the Balanced Scorecard. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbooks of Management Accounting Research (Vol. 3, pp. 1253–1269). Elsevier.   Kaplan, R. S., & Anderson, S. R. (2004). Time-Driven Activity-Based Costing. Harvard Business Review, 82(11), 131–138. Kaplan, R. S., & McMillan, D. (2021, February 3). Reimagining the Balanced Scorecard for the ESG Era. Harvard Business Review Digital Articles. Retrieved from [Insert URL if available, otherwise standard HBR citation applies] Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures That Drive Performance. Harvard Business Review, 70(1), 71–79. Kates, R. W., Parris, T. M., & Leiserowitz, A. A. (2005). What is Sustainable Development? Goals, Indicators, Values, and Practice. Environment: Science and Policy for Sustainable Development, 47(3), 8–21. Parris, T. M., & Kates, R. W. (2003). Characterizing and Measuring Sustainable Development. Annual Review of Environment and Resources, 28, 559–586. Pickton, D. W., & Wright, S. (1998). What's SWOT in strategic analysis? Strategic Change, 7(2), 101–109. Porter, M. E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. Free Press. Porter, M. E. (1996). What is strategy? Harvard Business Review, 74(6), 61–78. Sterling, R. R. (1968). The Going Concern: An Examination. The Accounting Review, 43(3), 481–502. Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533. Weihrich, H. (1982). The TOWS matrix—A tool for situational analysis. Long Range Planning, 15(2), 54–66. Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171–180. Yüksel, İ. (2012). Developing a Multi-Criteria Decision Making Model for PESTEL Analysis. International Journal of Business and Management, 7(24), 52–66. 王翊蘋（2024），ESG 策略形成、執行與循環經濟成本效益分析–以 P 塑膠容器製造商為例，碩士論文，國立政治大學會計學系。 古宗鑫（2023），ESG策略形成與執行及成本效益分析—永續經營之個案研究，碩士論文，國立政治大學會計學系。 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。 吳安妮（2019），《企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」》。臉譜出版。 吳安妮（2021），《企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」》。臉譜出版。 吳絡嘉（2024），新創公司經營之挑戰:SO 計分卡與 BSC 之應用，碩士論文，國立政治大學會計學系。 李宜恩（2024），企業碳盤查與ESG策略發展之研究- 以G食品公司為例，碩士論文，國立雲林科技大學企業管理學系。 林佳玟（2024），ESG創新策略之形成及執行：以C傳統化學製品公司為例，碩士論文，國立政治大學會計學系。 林品佑（2024），空廚業落實ESG策略之研究：以K空廚爲例 ，碩士論文，開南大學觀光運輸學院碩士在職專班。 陳揚介（2023），永續經營的整合性解決方案－以 C 循環經濟公司為例，碩士論文，國立政治大學會計學系。 楊雅忠（2024），ESG創新策略之形成及執行：以A國際保養品通路公司為例，碩士論文，國立政治大學經營管理碩士學程。 謝孟昕（2024），跨國與本土企業推行ESG策略之探討—以電子製造業為例，碩士論文，天主教輔仁大學國際創業與經營管理碩士學位學程在職專班。 鄧豪（2024），探討台灣生技製藥產業推動ESG策略與永續發展目標的比較分析 ，碩士論文，中國科技大學企業管理學系。
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
112932031
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112932031
資料類型 thesis
dc.contributor.advisor 譚丹琪<br>黃政仁zh_TW
dc.contributor.advisor Tan, Dan-Chi<br>Huang, Cheng Jenen_US
dc.contributor.author (Authors) 徐世康zh_TW
dc.contributor.author (Authors) Hsu, Hsyh-Kangen_US
dc.creator (作者) 徐世康zh_TW
dc.creator (作者) Hsu, Hsyh-Kangen_US
dc.date (日期) 2025en_US
dc.date.accessioned 4-Aug-2025 13:00:21 (UTC+8)-
dc.date.available 4-Aug-2025 13:00:21 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2025 13:00:21 (UTC+8)-
dc.identifier (Other Identifiers) G0112932031en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/158320-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 112932031zh_TW
dc.description.abstract (摘要) 本研究旨在探討企業如何將環境、社會與治理（ESG）理念從策略形成有效轉化為具體執行方案，並以台灣能源顧問公司（S公司）為個案，深入研究「ESG 策略目標與結果（SOR）計分卡」及「ESG 平衡計分卡（ESG-BSC）」的整合應用。本研究的核心動機即為設計一套系統性的ESG策略執行框架。   研究首先確立個案公司的使命、願景與價值觀，並運用PESTEL分析、波特五力分析等工具評估外部環境機會與威脅，同時結合資源基礎觀點（RBV）盤點內部優勢與劣勢。 接著，本研究應用「SOR計分卡」，聚焦於連結個案公司內部優勢（Strengths）與外部機會（Opportunities），形成以「利益關係人價值主張」為核心追求的永續策略。   在策略執行層面，本研究進一步導入並客製化「ESG平衡計分卡」（ESG-BSC），將形成的永續策略目標，解構成為環境（E）與社會（S）兩大面向下，涵蓋垂直構面的具體策略議題、策略目標、衡量指標與目標值。 研究亦探討了將這些策略目標與預算投入及獎酬機制相連結的實驗性方案，以期激勵組織行為朝向永續發展。   本研究選擇能源技術服務業作為個案，其核心原因在於該產業的內在本質與 ESG 三大面向（環境、社會、治理）及本研究採用的策略管理框架（SOR計分卡、ESG-BSC）具有高度的契合度與代表性，同時加上研究者身兼個案公司負責人的角色，透過深度參與觀察，提供獨特的內部人視角。 研究結論顯示，此整合性框架能有效協助企業（能源顧問服務業），將抽象的ESG理念轉化為可管理、可衡量、可執行的系統性行動方案。本研究的學術貢獻在於將平衡計分卡理論擴展應用於ESG策略管理，為ESG策略落地提供可操作模型；實務貢獻則包含為太陽光電產業及中小企業導入ESG提供可行架構，並對相關政策推動提供實務參考。 zh_TW
dc.description.abstract (摘要)    This study aims to explore how enterprises can effectively transform the concept of Environmental, Social, and Governance (ESG) from strategy formulation into concrete execution plans. Using a Taiwanese energy consulting firm (Company S) as a case study, the research delves into the integrated application of the &quot;ESG SOR Scorecard&quot; and the &quot;ESG Balanced Scorecard (ESG-BSC).&quot; The core motivation of this research is to design a systematic ESG strategy implementation framework.     The study first establishes the mission, vision, and core values of the case company. It then employs tools such as PESTEL analysis and Porter’s Five Forces to evaluate external opportunities and threats, while integrating the Resource-Based View (RBV) to assess internal strengths and weaknesses. Subsequently, the study applies the &quot;SOR Scorecard,&quot; focusing on connecting the company’s internal strengths (S) with external opportunities (O) and risks (R) to formulate sustainability-oriented strategies centered on stakeholder value propositions.     At the strategy implementation level, the study further introduces and customizes the &quot;ESG Balanced Scorecard (ESG-BSC),&quot; which translates the formulated sustainability strategy into actionable goals under the two primary dimensions of Environment (E) and Society (S). These include vertically structured strategic themes, objectives, performance indicators, and target values. The study also explores an experimental mechanism that links these strategic objectives to budgeting and incentive systems, aiming to encourage organizational behavior aligned with sustainable development.     The energy technology service industry was selected as the case context due to its intrinsic alignment with the three ESG dimensions (Environmental, Social, and Governance), as well as its strong compatibility with the strategic management frameworks adopted in this study (SOR Scorecard and ESG-BSC). Furthermore, the researcher also serves as the head of the case company, providing a unique insider perspective through deep participant observation.     The findings suggest that this integrated framework effectively assists enterprises—particularly in the energy consulting sector—in transforming abstract ESG concepts into systematic, manageable, measurable, and executable action plans. The academic contribution of this study lies in the extension of the Balanced Scorecard theory to ESG strategy management, offering an actionable model for ESG implementation. Practically, the study provides a feasible framework for incorporating ESG into the solar energy industry and small and medium-sized enterprises (SMEs), while offering valuable insights for policy development and promotion.en_US
dc.description.tableofcontents 謝辭 I 摘要 II ABSTRACT IV 表目錄 VIII 圖目錄 IX 第一章 緒論 1 第一節 研究動機 1 第二節 研究問題 2 第二章 文獻探討 3 第一節 永續經營的發展演進 3 第二節 企業策略管理理論基礎 7 第三節 永續策略形成：SOR 計分卡之應用 9 第四節 永續策略執行：平衡計 分卡與 ESG 之整合 13 第三章 研究方法 16 第四章 個案背景介紹 23 第一節 太陽光電產業介紹 23 第二節 個案公司簡介 28 第三節 競爭對手說明 38 第五章 永續經營的整合性解決方案 40 第一節 使命、願景與價值觀 41 第二節 內部分析 43 第三節 外部分析 47 第四節 四大重要條件 51 第五節 SOR計分卡與永續策略 56 第六節 策略地圖 58 第七節 平衡計分卡 63 第八節 預算與獎酬 72 第六章 結論與建議 74 第一節 研究結論 74 第二節 研究限制 77 第三節 未來研究建議 77 第七章 參考文獻 79zh_TW
dc.format.extent 11089733 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112932031en_US
dc.subject (關鍵詞) ESGzh_TW
dc.subject (關鍵詞) 永續經營zh_TW
dc.subject (關鍵詞) 策略形成zh_TW
dc.subject (關鍵詞) 策略執行zh_TW
dc.subject (關鍵詞) SOR計分卡zh_TW
dc.subject (關鍵詞) ESG平衡計分卡zh_TW
dc.subject (關鍵詞) 能源顧問業zh_TW
dc.subject (關鍵詞) ESGen_US
dc.subject (關鍵詞) Sustainable Operationen_US
dc.subject (關鍵詞) Strategy Formulationen_US
dc.subject (關鍵詞) Strategy Executionen_US
dc.subject (關鍵詞) SOR Scorecarden_US
dc.subject (關鍵詞) ESG Balanced Scorecarden_US
dc.subject (關鍵詞) Energy Consulting Firmen_US
dc.title (題名) 從ESG策略形成到執行：ESG-SOR計分卡與ESG-BSC在能源顧問公司的應用研究zh_TW
dc.title (題名) From ESG Strategy Formulation to Implementation: An Application Study of the ESG-SOR Scorecard and ESG-BSC in Energy Consulting Firmsen_US
dc.type (資料類型) thesisen_US
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