- 學位論文
企業為何設立「永續長」？多重個案分析
Why does a Corporate Establish the “Chief Sustainability Officer” Position? A Multiple Case Analysis
摘要
本研究從企業的永續部門、永續長出發，對企業的永續組織進行分析，探討企業設立永續長的原因，即企業設立永續長的初始目的為何？是基於響應企業社會責任，出於責任的目的，亦或是期望以此擴大企業的競爭優勢、完成企業戰略性目標，出於獲利目的。本研究基於提問地是「為什麽」的解釋性問題，採用多個案分析法，分析宏碁、華碩、友達、台達四家電子企業在永續發展及企業社會責任上的發展歷程、發展現況、發展目標。本研究透過企業「新設」永續部門和永續長的視角，來描述分析本文的個案故事。最後，從構建完整永續組織架構、推動ESG專案、將可持續發展與企業核心業務結合、高級別的權限和新的職責範圍中討論出企業設立永續長的原因。
並列摘要
This study analyzes the sustainable organizations of businesses in terms of their sustainable departments and Chief Sustainability Officer (CSO) position. It explores the reasons for the establishment of CSO position in enterprises, namely, the initial purpose of establishing CSO position. Is it based on responding to corporate social responsibility, driven by a sense of responsibility? Or is it aimed at expanding the competitive advantage of the company and achieving strategic objectives for profit purposes? This study is based on explanatory questions that ask "why." It employs a multiple case study approach to analyze the process, status, and goals of sustainability and CSR in four electronics companies: Acer, Asus, AUO, and Delta. This study presents the case stories analyzed in this paper from the perspective of the establishment of new sustainable departments and CSO position in companies. Finally, it concludes with a discussion of the reasons why companies have created the position of CSO, including building a comprehensive sustainability organizational structure, promoting ESG initiatives, integrating sustainability with core business operations, and assuming higher levels of authority and new responsibilities.