- 學位論文
本土企業參與道瓊永續性指數評量系統之流程研究
Study on the Procedure for Local Companies to Participate the Evaluation System of Dow Jones Sustainability Index
摘要
近年來，永續發展的議題越來越受到重視。聯合國《二十一世紀議程》與台灣所制定的《二十一世紀議程—中華民國永續發展策略綱領》，都強調了“企業”在永續發展中的重要性。現今企業除了需重視企業社會責任外，更應以涵蓋經濟、環境及社會績效的「永續發展」為其目標。企業為追求永續發展的理想，運用永續性評比工具來評估自身永續績效將是未來的趨勢，因為國際永續性評比指標除了較專業外，其評比結果更是目前許多利害關係團體用來作為其投資標的、信貸融資，以及環境訴求的重要依據。國際間有許多知名的永續性評比工具，其中道瓊永續性指數(Dow Jones Sustainability Index，DJSI)，因其具有較高之公信力與專業性外，因其涵蓋了企業在經濟面、環境面及社會面績效的準則，其結果更成為眾多財務金融機構當成投資、信貸與融資的依據。因此，能列名DJSI之企業，將被國際社會認定為永續的企業，對於企業形象有非常積極及正面的提升、 台灣企業在國際間供應鏈分工的情形下，地位與重要性愈來愈高，然而其對於國際間企業永續發展的意涵與作法並不瞭解。因此，本研究希冀從文獻與研究實際標竿企業的作法，建構出企業參與DJSI評量機制的流程與作法，以協助台灣企業早日晉升永續企業之林。 本研究以個案研究及文獻蒐集的方式，在蒐集與了解DJSI之相關資訊後，選擇一家本土性的國際企業為研究對象，透過與個案公司的密切合作，實際協助該公司運用DJSI評比系統。接著，再配合台灣唯一、並持續六年列名DJSI之標竿企業的深入訪談，建構出一套企業參與DJSI評量系統之方法流程。企業初次導入的過程，或許會由於問卷的問項與需填具的資料繁多，牽涉到的企業部門非常廣泛，而產生困難。因此，本研究認為高階主管的支持，以及負責組成任務編組之部門的成功協調，乃成功導入的先決條件。 本研究所建立的DJSI評量系統導入流程，將可協助企業對於DJSI的評比有更進ㄧ步的認識。然而永續績效的提升是必須不斷更新與改進，因此企業除了依循一套導入方法外，也應不斷地蒐集參照列名DJSI中之標竿企業的作法與績效成果，從中學習與改善。此外，企業對於永續發展的趨勢也應有較高的敏感度，才能協助公司本身往標竿企業的歷程邁進，更能拓展企業的國際觀。期望本研究所提供的範例，不僅提供本土企業一套參與DJSI評量系統之方法，更希望透過永續績效評比工具的運用，讓國內企業開始重視其永續績效。
並列摘要
Sustainable development has become more and more essential for enterprises recently. Agenda 21 of UNCED (Untied Nations Conference on Environment and Development) and Agenda 21 of Taiwan both emphasize that enterprises are important to sustainable development. Enterprises should regard sustainable development of the earth, which include economic, environmental and social dimensions as their goals. Using sustainable indexes to assess sustainable performance of a company has become a trend in the future; it is not only because they are specialized, but also the results of those indexes applied for different purposes by various financial institutes. Among them, Dow Jones Sustainability Index (DJSI) is most popular in assessing corporate sustainability for its authenticity, specialty and concept of triple bottom line. The members of the DJSI are being considered as sustainable enterprises; and their public image will also be greatly enhanced, accordingly. Taiwanese companies are playing more and more important role under current international supply chain structure; hence, to pursue sustainability and to be compatible with international trend would be crucial for them. However, evidence shown that Taiwanese companies are lacking the awareness of this situation. This study, thus, is to develop an implemental framework for helping Taiwanese companies to introduce DJSI. The methods applied in this study are literature review and case study. After thoroughly understanding the contents of DJSI, the author selected a local semiconductor company as the case company. Through the case study and interviewing with a Taiwanese benchmark company which is a member of DJSI for consecutive six years, an implemental framework and procedure was proposed. Though it is difficult to proceed with DJSI, companies must review both internal and external situations to find their strengths, weaknesses, threats and opportunities. It is believed that getting support from the executives and forming a taskforce, with good coordination to each other, to be in charge of DJSI are the two prerequisites of success. The framework and procedure proposed in this study should enable Taiwanese companies to be familiar with DJSI. In order to widen their international view and advance their sustainable performance continuously, companies should follow closely the sustainable practices of international benchmark companies.