請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87619
標題: | 製造業ESG轉型成長的建構:越南CQS個案研究 Establishing ESG Transformation Growth within the Manufacturing Industry: CQS Vietnam Case Study |
作者: | 張琇梅 Hsiu Mei Chang |
指導教授: | 郭瑞祥 Ruey-Shan Guo |
關鍵字: | ESG,碳盤查,碳足跡,鋁合金壓鑄,B型企業, ESG,GHG emission,Carbon footprint,Aluminum Die Casting,B Corp, |
出版年 : | 2022 |
學位: | 碩士 |
摘要: | E.S.G.在未來10年是全球共同的議題。企業要存活必須要符合ESG的法規,若ESG表現在後段班,競爭壓力將會極大,企業融資會被拒絕或支付較高的利息,消費者抵制,品牌客戶取消訂單…等。
本研究論述的重點,在證明個案公司多年投入ESG的資本支出,由過去三年財報數據顯示2020年-2022年,雖然面對疫情的挑戰,營收仍達到兩位數成長,淨利率由2020年4.81%提升至2021年的9.57%及2022年的9.34%,顯著獲得正面的獲利回饋。個案公司為鋁合金壓鑄廠,生產過程中會產生直接和間接的大量溫室氣體排放,在執行ESG的過程中,投入的資本支出包括;增加屋頂太陽能板、雨水回收系統、汰舊換新低效率的空壓機、更新熔解保溫爐及老舊的壓鑄機設備..等等,提升生產效率增加產出、降低能源成本及減少碳排。 個案公司為中小企業且為OEM/ODM製造廠,又設廠在開發中國家的越南,獲得品牌商及投資銀行信任的方法就是獲得相關ESG的第三方公正單位的認證。自2004年起陸續獲得汽機車行業的品質安全認證、環境管理認證、能源管理認證..等。又歷經兩年(2021年至2022年)在B型協會的輔導下,獲得美國B型實驗室(B Lab)的國際「好」企業認證。此認證針對企業內部的公司治理、員工照顧、環境友善、社區照顧和客戶影響力等5個面向,做全面的檢視且將ESG的理念和文化等概念,列出一項項具體可評量的標準及後續持續改善的行動。 ESG要貫徹執行在企業,領導力與執行力是關鍵。過去兩年期間,個案總經理親自參與bsi英國標準協會舉辦的ISO-14064-1(碳盤查)、ISO14067(碳足跡)、PAS2060(碳中和)稽核員的訓練及台灣數位治理協會舉辦的「ESG碳管理師認證」培訓。透過高階主管的親自參與,各部門主管及幹部在執行上的動力及彼此協助會更加落實到位。 本研究的結論是無論大型企業或中小企業,盡速落實且遵循ESG的永續發展目標已是全球趨勢,如何在達成ESG的目標且獲利兼具的企業,是我們共同努力的方向。投入ESG的項目需要資源與成本,更多企業的參與表示大家的競爭基準是公平的。ESG永續的目的是為了保護人類生存的地球環境及降低極端氣候惡化的影響,我們都在這地球上,沒有人可以躲過。 本個案研究侷限在越南的台商製造業,範圍小且行業別不同,希望淺薄的意見及作法,可以給中小企業一些參考,未盡之處,懇請多多指教。 Environment, Social and Governor (ESG) will be a worldwide fundamental topics during the next 10 years, companies must comply with ESG regulations in order to survive. If ESG is manifested in the latter part of the shift, the pressure of competition will be extremely high, such as, corporate financing will be rejected or higher interest payments will be made, consumers will boycott, brand customers will cancel orders, etc. The focus of this research is to prove that the company has invested in ESG capital expenditures for many years. According to the financial report data of the past three years, from 2020 to 2022, despite the challenges of the epidemic, the revenue will still achieve double-digit growth from 2020-2022, and the net profit rate increased 4.81% in 2020 and 9.57% in 2021 and 9.34% in 2022, which is a significant positive profit return. The case company is an aluminum alloy die-casting factory, with a production process that produces a large amount of direct and indirect greenhouse gas emissions. In the process of implementing ESG, the capital expenditures invested included adding rooftop solar panels, rainwater recycling systems, and replacing old and inefficient air compressors, updated melting and holding furnaces and old die-casting machine equipment...etc. These upgrades resulted in improved production efficiency, increase output, reduce energy costs and reduce carbon emissions. The case company is a small and medium-sized enterprise and is an OEM/ODM manufacturer, with factories located in a developing country (Vietnam). The way to gain the trust of brand owners and investment banks is to obtain certification from an impartial third-party organization related to ESG. Since 2004, it has successively obtained quality and safety certification, environmental management certification, and energy management certification in the automobile industry. After another two years (2021 to 2022) of the guidance of the B Corp. association, case company obtained the international "good" enterprise certification from B laboratory (B Lab) in the United States. This certification conducts a comprehensive review of the five aspects of corporate governance, which are employee care, environmental friendliness, community care, and customer influence, and lists concepts such as ESG concepts and culture. Standards and subsequent continual improvement actions are also reviewed and monitored. To implement ESG in an enterprise, leadership and execution are the keys. In the past two years, the case company’s general manager has personally participated in the training of auditors in ISO-14064-1 (carbon emission), ISO14067 (carbon footprint) and PAS2060 (carbon neutrality) organized by BSI (British Standards Institute), and the "ESG Carbon Manager Certification" training organized by Taiwan Digital Governance Association. Through the personal participation of senior executives, the motivation and mutual assistance of executives and cadres in each department will be more fully implemented. The conclusion of this study is that it is a global trend to implement and follow the sustainable development goals of ESG as soon as possible for large enterprises or small and medium-sized enterprises. Investing in ESG projects requires resources and costs, and the participation of more companies means that the benchmark for everyone's competition is fair. The purpose of ESG sustainability is to protect the global environment for human survival and reduce the impact of extreme climate deterioration. We are all on this earth, and no one can escape. This case study is limited to the Taiwanese manufacturing industry in Vietnam. The scope is small and the industries are different. I hope that the superficial opinions and practices can give some reference to small and medium-sized enterprises. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87619 |
DOI: | 10.6342/NTU202210162 |
全文授權: | 同意授權(限校園內公開) |
電子全文公開日期: | 2026-12-14 |
顯示於系所單位: | 國際企業管理組 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-111-1.pdf 目前未授權公開取用 | 8.12 MB | Adobe PDF | 檢視/開啟 |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。