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企业永续发展之研究:利害关係人观点

【中文摘要】:近年来,「企业社会责任」已成为国际各大企业关注的议题。随着联合国等国际组织重视企业社会责任的浪潮兴起,企业经营不能只考虑经济方面的问题,结合环境、社会面议题的策略,才是企业追求永续发展的经营基础。过去企业经营大多着重在财务绩效,对于非财务绩效的发展,仍普遍缺乏策略性的管理方法与实务运作。企业应考虑内、外环境的冲击、利害关係人的实质期望和利益,作为鉴别应被关注的议题。由于每家企业面临不同的实际状况,例如行业别、商业模式、文化、法律、营运规模、所有权结构、冲击程度等,均可能对鉴别重大考量面产生影响,因此企业组织必须先建立重大性考量面和边界的流程。
本研究依主题性质,採取质化的个案研究法及访谈法,辅以量化的资料分析法及叙述性统计,以补质化研究法之不足。根据国际规範GRI G4版指南及AA1000当责性标準,建立研究流程,以鉴别利害关係人重要程度、对永续发展关注程度及对营运冲击程度的影响,经过重大考量面的评估过程,有助聚焦拟订企业永续发展策略。同时设计将外部「利害关係人评估与决策的关注程度」和内部「经济、环境与社会的冲击程度」以两个维度评估重大性考量面,区分高、中、低程度,形成九宫格以显示两个维度之不同级别的组合。透过实施研究步骤,鉴别出个案公司之重大性考量面议题,作为拟订企业永续发展的依据。
本研究个案公司高阶主管拟订企业永续发展策略的方向着重在高度冲击且高度关注议题,其次是中度冲击且高度关注的议题。未来企业面临内外部环境的转变是供应链竞争环境

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中的新经营模式,从最初原物料供应商到最终端顾客之间,将组织外部的环境

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、社会议题融入产品与服务管理。未来供应链相关议题将成为导入企业永续发展策略的关键因素,值得后续研究。
【英文摘要】:In recent years, Corporation Social Responsibility has been highlighted by the corporations in the world. International organizations such as the United Nations have focused more and more on the importance of Corporation Social Responsibility. Therefore, economic aspect is not the only issue considered by business management. Instead, to construct the basis for sustainable development, an enterprise should also combine economic issues with environmental and social perspectives. In the past, business management mostly emphasized financial effects. Generally, there was no strategic way of administration and practice for the development of non-financial effects. An enterprise should determine issues to be concerned according to internal and external impacts and the actual expectations and profits of the stakeholders. Each enterprise would face diverse conditions. For example, type of business, business model, culture, law, operation scale, ownership structure, level of impact, and many others may affect the identification of material aspects. Therefore, an enterprise shall first establish the process of material aspects and boundaries.
According to the characteristics of the topic, this study is conducted through qualitative case study and interview method along with quantitative data analysis and descriptive statistics. On the other hand, the structure of the research is based on GRI G4 and AA1000 accountability criteria to identify the stakeholders'' level of importance, their level of care for sustainable development, and the influence on the level of impact on operation. The process of assessing material aspects would be beneficial for an enterprise to conduct strategies for sustainable development. This study explores material aspects in terms of "the assessment of the stakeholders and the level of concern about decision-making" externally and "the level of impact on economy, environment, and society" internally. The levels are divided into high, medium, and low. A 3 by 3 grid is formed to show the combinations of different levels in these two dimensions. The material aspects of the Corporation will be identified through the research so as to be served as a basis for sustainable development.
When making strategies for sustainable development, the senior supervisor of the corporation in this study would focus on high impact and high concerned aspects, and then medium impact and high concerned aspects. In the future, an enterprise will need to change a new business model in the competition of supply chain. Between the supplier of raw materials and customers, external environment and social issues will be integrated with product and service management. Therefore, issues related to supply chain are worth studying because they will become important fa

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ctors for the introduction to an enterprise''s sustainable development.
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  • 来源:中山大学;作者:吴年如
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