建構永續性平衡計分卡之研究－以半導體產業為例

Establishment of Sustainability Balanced Scorecard: A Case of Semiconductor Industry

胡憲倫(Allen H. Hu) ； 程大哲(T. C. Chen) ； 許家偉(C. W. Hsu)

《中山管理評論》 19卷3期 (2011/09) Pp. 709-741

https://doi.org/10.6160/2011.09.06

摘要

近年來，全球永續發展意識不斷高漲，市場價值已由財務考量的單一層面轉變為整合經濟、環境與社會面向的三重盈餘績效（Triple Bottom Line, TBL）。傳統平衡計分卡（Balanced Scorecard, BSC）被企業視為強化經營績效的關鍵工具，然而卻缺乏考量環境與社會層面，致使其無法作為企業永續績效的決策工具。有鑑於此，本研究首先透過文獻探討，將經濟、環境與社會面議題整合，初步設計永續性、內部流程、利害關係人，與學習成長等4大構面，以及40項量度的『永續性平衡計分卡（Sustainability BSC, SBSC）』架構，接著以半導體業為研究對象，藉由模糊德爾菲法（Fuzzy Delphi Method, FDM）篩選出適用於該產業之25項量度。最後，本研究考量各量度之間相依與回饋的關係，以分析網路程序法（Analytic Network Process, ANP）來求得各量度之優先權重。結果顯示，前3個最重要的量度分別是：「獲利能力」（0.2528）、「綠色創新或技術投資」（0.1563）、「企業綠色形象」（0.1546），且皆為永續性構面之量度，佔總權重的56%之多，更突顯三重盈餘績效的重要性。期望透過此永續決策工具的建置，協助企業衡量組織永續績效的良窳，使決策者得以研擬永續管理策略，提升企業永續競爭優勢。

關鍵字

永續性平衡計分卡 ； 模糊德爾菲法 ； 分析網路程序法 ； 半導體產業

並列摘要

With increased sustainable development awareness, current market values have changed from financial performance to triple bottom line (TBL) performance. The conventional balanced scorecard (BSC) plays a crucial role in enhancing business performance, but it does not fully consider environmental and social aspects, the BSC is a poor decision-making tool for sustainability. This study attempts to establish a sustainability balanced scorecard (SBSC) for Taiwanese semi-conductor industry for executing characteristics analysis. The SBSC is constructed by integrating economic, social and environmental aspects into the existing four perspectives of the conventional balanced scorecard, and then restructuring the financial and customer perspectives to the sustainability and stakeholder perspectives in order to improve the shortfall of the conventional BSC in measuring the corporate sustainability assessment. The Fuzzy Delphi Method (FDM) together with the Analytic Network Process (ANP) is applied to construct a SBSC framework with 4 perspectives and 25 measures and to obtain the weightings of different sustainability measures. The results indicate that the most important 5 measures are capability of gaining profitability (0.2528), green innovation and investment (0.1563), green image (0.1546), customer satisfaction (0.0799), and sustainability awareness of top management (0.0516). Among these measures, Top three of them are all in the sustainability perspective, which consists of 56% of the overall weighting. It is anticipated that the proposed SBSC is able to assist Taiwanese companies to enhance their competitiveness in this sustainability era.

並列關鍵字

Sustainability balanced scorecard (SBSC) ； Fuzzy Delphi Method (FDM) ； Analytic Network Process (ANP) ； Semiconductor industry

參考文獻

陳昭宏(2001)。亞太港埠競爭力與核心能力指標之研究。運輸學刊。13(1)，1-25。

BSI (British Standards Institution), 2001, “The SIGMA project: Sustainability in Practice, Account Ability & Forum for the Future,” http://www.projectsigma.com/, accessed on July 30, 2008.

Bieker, T.,Dyllick, T.,Gminder, C.,Hockerts, K.(2001).Management unternehmerischer Nachhaltigkeit mit einer Sustainability Balanced Scorecard-Forschungsmethodische Grundlagen und erste Konzepte.IWOe-Diskussionsbeitrag Nr. 94.(IWOe-Diskussionsbeitrag Nr. 94).,::.

Bieker, T.,Waxenberger, B.(2002).Sustainability Balanced Scorecard and Business Ethics.Greening of Industy Network Conference.(Greening of Industy Network Conference).:

Deegen, T.(2001).Ansatzpunkte zur Integration von Umweltaspekten in die "Balanced Scorecard".Lüneburg, DE:Center for Sustainability Management.