建構科技產業公司永續發展平衡計分卡之研究- 以 A公司為例

Abstract

從工業革命之後，由於人類排放過度的二氧化碳等溫室氣體到大氣層中，造成了地球暖化效應，氣候變遷讓全球各地天災愈來愈多也愈來愈嚴重。 自從2015年《巴黎氣候協議》通過後，各國必須通報應對氣候變化的「國家自主減碳貢獻」，但目前若將全球各國提出預期的減碳目標全部加起來，全球到本世紀末仍可能升溫2.7℃，超出了學界所建議的2℃門檻，這將帶給人類包括糧荒、乾旱、飲用水短缺、空污、極端氣候、海洋酸化、傳染病擴散、生態系崩解等問題。台灣科技產業為了回應大眾對氣候變遷的憂慮，開始投入工業自動化、電能轉換、儲能、網路與系統管理軟體等技術加以整合，提供智能自動化設計與解決方案，實現綠色能源生產。 因應上述研究背景與動機下，本研究目的為建立一套用於台灣科技產業之「永續性平衡計分卡」(Sustainability BSC, SBSC)評估架構，在傳統平衡計分卡(BSC)四個構面（即財務、顧客、內部流程及學習與成長構面）之基礎上，加入綠色環保構面。運用一台灣科技公司為個案，本論文研究企業落實綠色環保生產，確保永續消費及生產模式應該評量與追蹤的關鍵績效指標。本研究所提出的永續性平衡計分卡評估架構及關鍵績效指標，可以作為台灣科技產業進行綠色環境永續決策與績效評估之參考模式。

Human beings has been emitting too much greenhouse gas, e.g., carbon dioxide, to the atmosphere since industrial evolution in the nineteenth century. It results in the Global Warming Effect that not only causes weather changes, but also more natural disasters from extreme weather conditions. All the participating countries need to announce their Intended Nationally Determined Contributions (INDC) since Paris Agreement has been adopted in 2015. But, even though summing up all the carbon-emission in the world, the global temperature could raise by 2.7ºC, which exceeds the threshold of 2ºC, suggested by academia, and it will bring people in the world shortage of food, drought, lack of drinking water, air pollution, extreme weather conditions, ocean oxidation, spread of contagious diseases, collapse of ecosystems, etc. To address the public concerns in weather changes, the technology industries has been devoted to the integration of industrial automation, electric transformation, power storage, and system management software so as to provide intelligent design and solution of automation to realize production with green energy. Following the background and motivation above, this study proposes an assessment framework of Sustainability Balanced Score Card (SBSC) in which a Green and Environmental perspective was augmented with the four perspectives, namely, the Financial, Customer, Internal Business Processes and Learning and Growth perspectives, in the conventional Balanced Score Card. Taking a Taiwanese technology company as our case study, we investigate the Key Performance Indices (KPIs) for tracing and evaluation as a company would like to fulfill green production and assure sustainable consumption and manufacturing in this thesis. The proposed SBSC framework and the KPIs could serve a good reference model in the derivation of the green and sustainable strategy and performance assessment for Taiwanese technology companies.