- 學位論文
國內外企業規劃與實施聯合國永續發展目標績效現況之研究
Study on the Current Status of Domestic and Foreign Enterprises in Planning and Implementing Performance for the UN Sustainable Development Goals (SDGs)
摘要
聯合國為制訂經濟、環境與社會三大構面的共同發展，在2000年訂定「千禧年發展目標」（The Millennium Development Goals，MDGs），做為全球永續發展的目標共八項 (消滅貧窮飢餓、普及基礎教育、促進兩性平等、降低兒童死亡率、提升產婦保健、對抗病毒、確保環境永續與全球夥伴關係)，這份目標訂在2015年截止，透過這15年來世界各地的努力，各項目標皆有不錯的進展，因此為延續「千禧年發展目標」，於2015年9月25日各國簽署永續發展目標(Sustainable Development Goals, SDGs)共17項目標及169項追蹤指標，做為未來15年各國企業以及政府共同努力的指導原則。 SDGs已成為世界的共識，國際間企業對於SDGs的努力不遺餘力，而國內尚未有文獻針對企業SDGs規劃與實施現況探討，有待探究國內企業與國際企業執行的落差及因應方式。本文主要目的為探討國內產業對於SDGs規劃情形以及實施績效，以鑑別各產業對於SDGs之規劃能力與優先順序，並透過國內外實施案例調查，了解產業達成永續發展目標之作法，最後探討國內外ICT產業對於SDGs之實施狀況與實施案例，確認國內外產業實施SDGs之差異。 本研究彙整60份企業CSR報告書以及SDGs相關文獻與報告，並參採WBCSD的《企業SDGs指南》(SDG Sector Roadmaps)中所提出之企業規劃SDGs能力量表，以SDGs執行情況、規劃階段重大性分析和實施案例三大面向進行問卷分析，並利用獨立樣本t檢定與本研究建構之實施績效評分架構等方法，探討製造業與服務業規劃能力是否影響產業實施SDGs之績效，並鑑別製造業與服務業之產業SDGs執行優先順序，最後以國內外ICT產業中CSR報告書的資訊，分析國內外產業在實施SDGs對象與績效之差異。 本研究結果顯示，國內製造業規劃能力的分數相對較服務業低，但是實施績效分數較高，可能原因為製造業在評估執行步驟階段低估自我規劃能力，或規劃能力較不完整，但因產業性質使其在執行階段的分數較服務業高。以企業規劃階段重大性分析與實施績效評分比較，發現整體企業共同重視的目標有SDG4、SDG7、SDG8、SDG9、SDG12，製造業與服務業所重視的目標與規劃階段的重大性分析結果，基本上呈現一致性。在ICT產業的SDGs實施情形比較與分析部分，首先進行國內電信業與電子業之比較，發現SDG4、SDG7、SDG9、SDG12、SDG13為共同發展重點之目標，另發現電信業較注重SDG1、SDG3、SDG11社會面目標，電子業則注重SDG6環境面的目標，最後在將國內外電信業相互比較，歸納出ICT產業共同重視之SDGs有SDG4、SDG7、SDG9、SDG11、SDG12、SDG13，並發現國內電信業重點目標已包含亞洲與歐美地區電信業，並從SDGs的實施績效結果分析，可知納入本研究探討之國內ICT企業執行SDGs成效已具國際水平。
並列摘要
The Millennium Development Goals (MDGs), which the United Nations signed in 2000, was a goal to balance the three sustainable development aspects: economics, environment and society. It is also a ultimate goal for eight global sustainable development indicators (Eradicate Extreme Poverty and Hunger; Achieve Universal Primary Education; Promote Gender Equality and Empower Women; Reduce Child Mortality; Improve Maternal Health; Combat HIV/AIDS, Malaria and Other Diseases; Ensure Environmental Sustainability; Develop a Global Partnership for Development). Since MDGs brought great influence during past 15 years, UN decided to sign another agreement, which called Sustainable Development Goals (SDGs), based on the MDGs; furthermore, SDGs was a guidance in future 15 years. Since the SDGs has been a common sense of the world, entrepreneurs spend more effort on SDGs. However, previous researchers did not focus on the planning and implementing for SDGs in Taiwan. Therefore, the study of implementing SDGs in Taiwan is wide open. To fill the gap, this research aims: 1. to study the relationship between planning capability and implementation performance in Taiwan; 2. to explore the differences of the SDGs consideration and implementation between manufacturing and service industries; in addition, 3. to verify the difference of SDGs implementing critical point and performance between foreign countries and Taiwan in ICT industry. This research organizes 60 CSR reports and SDGs relative reports from certain companies. Moreover, the SDGs capability edit form, which cited from SDG Sector Roadmaps, was applyed to do questionnaire analysis in three main fields: implementation, planning stage and case study. Independent sample t-test was used in this research to establish the rating construction for planning capability and implementing SDGs performance in manufacturing and service industries. Based on the results, it can be observed that the score of planning capability in manufacturing is lower than service industry; however, the implementing performance is higher. In the event of that, it can be concluded in two indications: 1. the planning capability was underestimated when implementing stage; or, 2. the implementing performance was easier to achieve by manufacturing industrial characteristics. When comparing the materiality analysis to implementing performance, it can be found that SDG4, SDG7, SDG8, SDG9, and SDG12 are the goals of many enterprises; and, the two results show in a good agreement. Then, when comparing the implementing performances of telecommunications and electronics industries, it reveals that SDG4, SDG7, SDG9, SDG12, and SDG13 are the best interests in both industries. In addition, the results also shows telecommunications industry tend to focus on three goal (SDG1, SDG3, and SDG11) in social aspect. On the other hand, electronics industry tend to focus on SDG6 in environmental aspect. Finally, this research also compares domestic telecommunications with foreign companies. Following that, it can be found that SDG4, SDG7, SDG9, SDG11, SDG12, and SDG13 are the best interests for ICT industry.