以ESG初探台灣便利商店之甜甜圈經濟--以統一超商為例

道瓊永續指數（DJSI）是以全球邀請制進行產業間的評比，筆者認為此模式僅以經營業態做大範圍的分類，但與在地產業於ESG實務連結過低，例如：零售業態光是加盟、直營的商業模式之不同，就影響ESG責任認列的歸屬。筆者認為ESG的落實起於修身、齊家，意即企業治理本身須融合ESG理念，才有機會使產業、國家於ESG的水準提升。因此，本論文首次以台灣經濟產值最大的綜合商品零售業龍頭統一超商，結合凱特•拉沃斯以動態平衡發展的甜甜圈視覺化工具，透過文獻分析法做歸納分析，檢視屬於台灣綜合零售業的ESG發展現況。當ESG資訊能透過簡易的圖像被揭露，便能作為小至個人消費，大至企業決策、政府基金、金融投資的參考。亦期盼仍以此架構為基礎，建立屬於台灣各產業ESG的追蹤系統。同時，筆者於台灣綜合零售業擔任多年產品開發、策略規劃之工作，生活接觸與工作產出已密不可分。透過本論文以甜甜圈經濟圈檢視台灣綜合零售業ESG的過程中，深刻感受到公司治理為ESG之源頭。在台灣尚未有屬於在地化的ESG追蹤系統之前，希望能從自身工作範圍開始，將ESG融入產品開發與策略規劃之中，並提出企業決策運用ESG甜甜圈圖像的決策層次：一、策略是「將企業核心競爭力扣合關聯的永續經營指標」、二、戰略是「以G（公司治理）=E（環境）+S（社會）的平衡與繁盛，重新詮釋ESG甜甜圈的全貌」、三、戰術為「將融入企業核心競爭力的ESG甜甜圈，作為協助企業決策的動態平衡藍圖」，期許零售同業與筆者自身都能於ESG中走出創新的機會點。

關鍵字

ESG ；甜甜圈經濟學；凱特•拉沃斯；便利商店；統一超商

並列摘要

Dow Jones Sustainability Index (DJSI) is an invitation-only evaluation of industries around the globe. In the author’s opinion, this method bases general categorization only on types of business and has loose connection with local industries’ practice in Environment, Social and Governance (ESG). Take retail business for example, the difference be-tween the commercial modes of franchising and regular chain alone can affect the accountability of ESG. The author believes that only the corporate governance merges with the spirit of ESG, can an industry and even a country sees the possibilities of stepping forward in the path of promoting ESG initiative. Therefore, to examine the current situation of ESG development in Taiwan’s general retail business, this research pioneers to integrate Kate Raworth’s doughnut as a vis-ualization tool under the concept of dynamic equilibrium with document analysis, to conduct an inductive analysis toward PCSC, the leading retailer with the largest value of production in Taiwan. If presented with simple graphics, the information related to ESG can serve as use-ful reference for individual consumption, corporate decision-making, governmental funds management and financial investment. The author al-so hopes that this structure can act as the foundation for establish-ing a tracking system of the ESG practice of local industries. Meanwhile, with years of experience in product development and strategic planning in Taiwan’s general retail business, the author deeply realizes that corporate governance is the origin of ESG when exploring Taiwanese general retail business’ practice of ESG with the concept of doughnut economics. As the localized ESG tracking system for Taiwanese industries has yet to emerge, the author expects to start from the spectrum of his own occupation to incorporate ESG into product development and strategic planning. In view of this, three de-cision-making levels applying the doughnut graphic for local companies is proposed, with the following strategies. The first is ensuring that an enterprise’s core competitive strength sticks to the relevant sus-tainability index; the second is to redefine the whole picture of ESG doughnut with enterprise’s balanced and prosperous development under the equation of “Governance (G) equals Environment (E) plus Social (S)”; and the third is referring to the ESG doughnut embedded in an enterprise’s core competitive strength as the blueprint of dynamic equilibrium for improving corporate decision-making. Through this study, the author anticipates that himself and those who likewise work in the retail business can create promising opportunities for innova-tion during the practice of ESG.