以B型企業效益影響評估與GLOBAL G.A.P.為主題探討農企業的永續管理準則與實作建議

The Exploratory Research on Sustainable Agriculture Company Management Guideline and Practices based on B. Impact Assessment and GLOBAL G.A.P.

林儀嘉(Yi-Chia. Lin)

指導教授 ： 王俊程

國立清華大學/科技管理學院/服務科學研究所/碩士(2021年)

摘要

隨著企業越來越重視ESG原則（environmental, social, and governance, ESG）與發展企業社會責任，如何管理與衡量相關行動表現成了企業營運的重要議題。然而這些非財務績效評量多半為獨立認證系統，不只缺乏統一標準，且每項評量過程皆須投入大量時間與人力用以填寫申請表和蒐集認證需要的繁複資料。如果在認證申請過程中發現資料缺漏，填補的過程也有一定行政投入。
農企業在生產管理有較多變數，如天候、病蟲害，也涉及與環境和社會的議題，如肥料或農藥施用的環境破壞、供應鏈關係等。所以此篇論文試著從農企業可能會追求的兩種評量架構中提出一套可兼容的農企業永續管理準則和資料蒐集工具原型，協助企業落實公司治理過程中也增進申請認證投入的效率。這兩種評量分別為B Impact Assessment (BIA) 和 GLOBAL Good Agriculture Practice (GLOBAL G.A.P.)，前者是針對企業影響的各利害關係人層面進行共益表現評量，後者為農業企業進行全面性的產銷管理的風險評估。而管理工具原型設計則是先聚焦於管理準則中的農藝管理，並在花蓮8個田區共實作4個月。
根據文獻比較結果， BIA和GLOBAL G.A.P.在公司治理、員工照顧、社區照顧、環境友善及客戶影響力項目均存有共通性，然而BIA更注重組成的多元、公平、包容和在地化價值，且更注重員工能力多元發展和保險及財務支持；GLOBAL G.A.P.則更注重生產作業流程的各面向風險管理。原型工具驗證結果中則發現使用者偏好在單一介面完成大部分的紀錄工作、不同角色類型的使用者對於紀錄工具有不同的期待，此外工具的設計應考量使用者動機和紀錄門檻，而非將所有資料需求一味的設計成一套工具。
此研究也根據結果發現提出解決方式，包含如何從龐雜的影響力目標管理標的中規劃達成里程碑和針對農企業在農務生產與內控營運上如何運用人力分配、簡易工具建置優化管理與資料蒐集流程。

關鍵字

B型企業影響評估 ； 良好農業規範 ； 農企業永續管理架構

並列摘要

As companies pay more attention on ESG principles (environmental, social, and governance, ESG), various types of impact assessments were developed. However, without universal assessing standard along with lots of proven work requirement, it challenged companies to devote lots of efforts to achieve each certification. Moreover, it’s even challenge for companies to prepare these works while there was missing data.
Agriculture companies face many uncertainties and impact on various aspects during production management, such as environmental damage due to overuse fertilizer and pesticide or food safety issue. This essay compared B Impact Assessment (BIA) and GLOBAL Good Agriculture Practice (GLOBAL G.A.P.) that agriculture company may pursue and also induce an inclusive management guideline. An application tool prototype for necessary data collection was also designed to help such companies increase the efficiency of assessment processes while implement daily operations. It had been tested in 8 different rice fields in Hualian for 4 months.
According to the result, there were several commonalities between BIA and GLOBAL G.A.P., including governance, employee, community, environment and customer aspects, while BIA valued more on diversity, fairness, localization, and employee supporting system; and GLOBAL G.A.P. emphasized more on detailed and comprehensive risk management. As for results from prototype experiment, they showed that users preferred to complete the work in single user interface, and different expectations of data collection tool appealed between manager role and farmer user. Also, to refine the prototype, motivation uplift and downsizing data collection work should be taken into consideration.
Based on research findings, this research also proposed resolutions such as emphasizing important impacts, planning milestones of pursuing impacts and reorganizing resources to efficiently refine the operation processes.

並列關鍵字

B Impact Assessment ； GLOBAL G.A.P. ； Sustainable Agriculture Company Management Guideline

參考文獻

B-Lab（2021）。 B impact assessment。取自 https://bimpactassessment.net/how-it-works/assess-your-impact

B型企業協會（2021）。 B 型企業。取自 http://blab.tw/what-is-b-corp

CCM（2015）。 What Are B Corps?。取自 https://socapglobal.com/2015/01/what-are-b-corps/

GLOBALG.A.P. （2017）。 整合農場保證-所有農場基礎 （繁體中文5.1版） （）： GLOBALG.A.P.。

GLOBALG.A.P.（2021a）。 The GGN Label – Making responsible farming visible。取自 https://www.globalgap.org/uk_en/ggn-label/