- 期刊
以ESG構面建構旅館業之永續發展策略指標
Using ESG Aspects to Construct Sustainable Development Strategic Indicators for the Hotel Industry
摘要
近年來，ESG的執行已成為企業經營的重要趨勢，旅館業有效的執行ESG不但可以提升消費者的認同感與購買意願，還能建立雇主品牌吸引力與員工對工作的敬業度，可見旅館業執行ESG的成效成為一項重要的任務，但台灣目前仍缺乏一套衡量旅館業發展ESG的策略指標。因此，本研究以利害關係人理論角度出發，彙整金管會、SDGs、GRI、SASB、國際連鎖旅館以及台灣目前實施ESG之旅館的評估指標作為基礎，並利用焦點團體與修正式德菲法進行篩選。而後本研究再依據蒐集110位旅館業主管問卷與159位員工問卷進行信度與效度的驗證，藉以此建構旅館業之永續發展策略指標。根據研究結果顯示，本研究所建構的旅館業ESG指標共有五個構面，分別為「環境保護E-經營面」7題、「環境保護E-供應面」4題、「社會責任S-員工面」10題、「社會責任S-消費者面」5題及「企業治理G」8題，合計34個指標。最後本研究根據研究結果針對台灣旅館業永續發展策略提出若干討論與管理意涵。
並列摘要
The implementation of ESG has become an important trend in business operations. Effective implementation of ESG in the hotel industry cannot only enhance consumers' sense of identity and purchase intention, but also build employer brand attractiveness and employee engagement with work. Effective implementation of ESG in the hotel industry has become an important task, but Taiwan still lacks a set of strategic indicators to measure ESG development in the hotel industry. Therefore, this study starts from the perspective of stakeholder theory and compiles the evaluation indicators of the Financial Supervisory Commission, SDGs, GRI, SASB, international hotel chains, and hotels currently implementing ESG in Taiwan as the basis. Focus groups and the modified Formal Delphi method were used for screening, and exploration and confirmatory factor analysis was conducted with 110 hotel industry managers and 159 employee's questionnaires to construct sustainable development strategic indicators for the hotel industry. There are five aspects of this research indicator, including "Environmental - Management" 7 item, "Environmental - Supply" 4 item, "Social - Employee" 10 item, "Social - consumer" 5 item and "Governance" 8 item indicators, a total of 34 development indicators. Finally, some discussion and management implications are proposed for the sustainable development strategy of Taiwan's hotel industry.