建立台灣零售電商之永續性平衡計分卡標竿架構 ── 以momo為例

Abstract

在如今科技賦能的時代，許多生活行為都能透過網路輕鬆完成，包含日常所需物品的採買，而自從2020年COVID疫情爆發以來，網路購物的普及程度更進一步提升，線上購物已成為人們熟悉的零售管道。根據我國經濟部統計，台灣於2022年電子購物及郵購業銷售成長率高達8.4%，營收規模更突破歷史新高，達到新台幣2,818億元。然而，網路購物的蓬勃發展與所帶來的便利性，也伴隨著大量的環境汙染和資源浪費問題。隨著永續發展以及ESG（環境、社會、公司治理）的概念逐漸受到全球的重視，甚至跨國大型經濟體聯盟和強權國家，例如歐盟和美國，已承諾在2050年實現淨零碳排。在這樣的背景下，零售電商在追求利益的同時，必須開始思考如何在滿足顧客需求的同時，實現環境永續，並制定適當的永續轉型策略，以因應永續浪潮的挑戰。 本研究為協助零售電商達成永續轉型，首先透過文獻探討法與個案研究法，自眾多ESG議題中遴選出電商零售業應關注的方向，配合The SIGMA Project（2003）建議的永續性平衡計分卡（Sustainability Balanced Scorecard）應用架構，建立涵蓋ESG三面向之4乘3矩陣的永續性平衡計分卡。其次，參考零售電商標竿企業momo於永續報告書中揭露之重要議題，加以彙整出分別隸屬平衡計分卡四大構面中的ESG各面向之度量項目，共取得22項重要度量以及62項子項目，並針對各個子項目之永續舉措成果進行評比，評估企業未來的政策強化方向。最終藉由繪製永續策略地圖，驗證永續性平衡計分卡架構之完整性。 期望本研究成果能夠為台灣電商零售業在永續轉型道路上提供指引，使國內電商將永續目標整合進入企業核心策略，達成企業策略在經濟、社會與環境面向之平衡，進而提升台灣電商零售業的永續競爭力。

In today's technology-driven era, many aspects of our daily lives can be easily facilitated through the internet, including the purchase of everyday necessities. Since the outbreak of the COVID-19 pandemic in 2020, the popularity of online shopping has further surged, establishing itself as a common retail channel for people. According to statistics from the Taiwan Ministry of Economic Affairs, the sales growth rate of e-commerce and mail-order businesses reached a remarkable 8.4% in 2022, resulting in a historic milestone of NT$281.8 billion in total revenue. However, the rapid growth of online shopping come with a significant drawback— environmental pollution and resource waste. In light of the increasing global emphasis on sustainable development and ESG （Environmental, Social, and Governance） concept, even multinational economic alliances and influential nations like the European Union and the United States have made commitments to achieve net-zero carbon emissions by 2050. Against this backdrop, retail e-commerce companies should consider how they can strike a balance between satisfying customer needs and achieving environmental sustainability. They must proactively design appropriate strategies for sustainable transformation to effectively address the challenges brought about by the wave of sustainability. This study aims to assist retail e-commerce companies in achieving sustainable transformation. To begin with, a combination of literature review and case study methodology is used to identify the key areas that e-commerce retailers should prioritize among the numerous ESG issues. Drawing upon the application framework of the Sustainability Balanced Scorecard（SBSC） proposed by The SIGMA Project （2003）, a comprehensive SBSC is developed, encompassing the three dimensions of ESG and structured as a 4x3 matrix. Furthermore, by referencing the material topics disclosed in the sustainability report of momo, a benchmarking Taiwan retail e-commerce company, a thorough compilation of measurement items corresponding to each ESG aspect within the four perspectives of the SBSC is generated. This compilation yields a total of 22 metrics and 62 sub-metrics. The study also evaluates the sustainability performance of each sub-metrics and assesses the future direction for momo to strengthen or improve its sustainability performance. Finally, by completing a sustainability strategy map, we validate the completeness of the SBSC framework. This study aims to provide valuable insights for Taiwanese retail e-commerce companies in their pursuit of sustainable transformation. It is hoped that the findings of this study can serve as a guiding reference for these companies. By effectively incorporating sustainable goals into their business strategies, these companies can adopt a well-rounded approach that encompasses economic, social, and environmental dimensions. This holistic approach will not only contribute to the sustainable development of the companies themselves but also enhance the overall competitiveness of the Taiwanese e-commerce industry.