- 學位論文
ESG與企業品牌形象關係之探討
Exploration of the Relationship Between ESG and Corporate Brand Image
摘要
本研究針對企業積極從事 ESG 對企業品牌形象即總體綜合績效的影響，以及對企業經營個別面向的影響進行探討。以問卷方式進行，問卷是針對高屏地區的專業經理人為主的社團與工商團體進行問卷調查，問卷的實際進行日期為2023 年1 月1 日至2023 年的2 月28 日，共兩個月的時間。 企業積極從事 ESG對品牌形象即總體綜合績效之12 個議題之滿意以上的比率均高達67%即2/3 以上，這表示企業經理人認為「企業推動ESG 對品牌形象即總體綜合績效」能有正面的助益。 企業推動 ESG對企業經營個別面向的影響之12 個議題之滿意以上的比率幾乎均高達70%以上，這表示企業經理人認為「企業推動ESG 對企業經營個別面向」能有正面的助益。 「教育程度越高的經理人」、「企業有出口的經理人」、「企業有ISO 認證的經理人」與「企業有被供應鏈要求ESG 的經理人」認為企業推動ESG 對總體綜合績效與企業經營體質有正面效益的認同程度越高。 本研究提出下列兩大項政策管理意涵： 壹、針對企業的部分 (一).建議企業能及早積極推動 ESG，既能提升企業12 項總體綜合績效(包括企業品牌形象與社會形象)，同時亦能提升企業的12 項經營體質。 (二).由於，本研究發現「教育程度越高的經理人」、「企業有出口的經理人」、「企業有ISO 認證的經理人」與「企業有被供應鏈要求ESG 的經理人」認為企業推動ESG 對企業經營個別面向即經營體質有正面效益的認同程度越高；這表示企業欲積極推動ESG 可以選擇較高學歷、有出口企業經歷、有ISO 認證經歷與被供應鏈要求ESG 經歷的經理人較能積極推動ESG。 貳、針對主管機關的部分 本研究也建議主管機關應該多補助與鼓勵企業積極推動 ESG，及早訂定規範企業推動ESG 之相關時程，一方面有利於台灣企業提升企業12 項總體綜合績效(包括企業品牌形象與社會形象)，以及提升企業的12 項經營體質，另一方面有裨益於台灣企業之國際競爭力。
並列摘要
This study investigated the active involvement of businesses in ESG and its impact on corporate brand image, overall comprehensive performance, and specific aspects of business operations. A questionnaire survey was administered to target professional managers primarily from associations and business organizations in the Kaohsiung–Pingtung area. The survey was conducted from January 1 to February 28, 2023, spanning 2 months. A high satisfaction rate was observed for all 12 issues regarding the effect of ESG on corporate brand image and comprehensive performance, reaching 67% or higher, indicating that at least two-thirds of the business managers who completed the survey believed that promoting ESG has positive effects on both corporate brand image and overall comprehensive performance. The satisfaction rate for the impact of promoting ESG on multiple individual aspects of business operations was 70% or higher for the 12 identified issues, indicating that the business managers believed that promoting ESG has positive effects on multiple individual aspects of business operations. This study found that if a corporation has “managers with a higher education background,” “managers with export experience,” “managers with ISO certification experience” and “managers with ESG implementation experience as required by the supply chain,” the higher is the degree of recognition that the corporation’s promotion of ESG has positive benefits on its overall performance and business operation system. Accordingly, this study proposed the following two major policy management implications: 1. For corporations: (1). Corporations are recommended to proactively promote ESG at an early stage. In doing so, they can enhance their overall performance across the 12 identified aspects, including their corporate brand image and social image, while also improving their operational capabilities in these areas. (2). This study observed that if a corporation has “managers with a higher education background,” “managers with export experience,” “managers with ISO certification experience,” and “managers with ESG implementation experience as required by the supply chain,” the higher is the degree of recognition that the corporation’s promotion of ESG has positive benefits on individual aspects of business operations (e.g., the management system). This finding indicates that if a corporation wants to actively promote ESG, it can employ managers of the aforementioned types to do so. 2. For competent authorities: Finally, competent authorities should provide more subsidies and incentives to encourage businesses to actively promote ESG and also establish a clear timeline the implementation of ESG practices by corporations. This approach would likely benefit Taiwanese businesses with respect to improving their overall performance across the 12 performance aspects, including corporate brand image and social image, as well as enhancing their operational capacities in these aspects. Furthermore, this approach would likely enhance the international competitiveness of Taiwanese corporations.