臺灣食品加工產業之經營與安全效率、永續效率及市場效率研究

Abstract

隨著全球永續浪潮興起，永續發展成為國際社會上至政策下至產業界的共同目標共識，ESG實踐也已然成為當代企業經營之關鍵議題，永續績效和市場績效之間的關聯愈趨緊密。故本研究以臺灣28間上市、上櫃的食品加工企業作為研究樣本，應用資料包絡分析方法（data envelopment analysis, DEA）當中的二階段併行的動態RDM DDF模型，計算食品加工企業的經營與安全效率、永續效率以及市場效率，並且分析經營與安全階段、永續階段各自對於市場階段之影響關係，藉以分析臺灣食品加工產業的永續發展現況，協助企業推動永續轉型。 研究結果發現，臺灣食品加工企業的經營與安全效率、永續效率和市場效率皆尚有諸多進步空間，28間企業當中僅有四間在三個階段皆達到最佳效率；並且整體而言企業在永續階段的表現最不穩定，產業平均永續效率在研究期間2017年至2022年呈現下降的趨勢。此外，研究進一步透過相關性分析檢視階段之間的影響性，證實經營與安全效率和市場效率，以及永續效率和市場效率之間皆存在正向的影響關係，企業的食品安全管理能力和永續投入將會反映在市場營運表現，影響其獲利能力和市場價值。因此，研究建議企業應將食安及永續相關投入納入公司本身的風險管理架構和經營決策考量，積極強化食安自主管理能力，同時重視ESG三面向的均衡投入並提高資源使用效率，藉以回應各方利害關係者的期待，建立正面的聲譽並且降低財務風險，據此增進市場競爭力，創造企業長期價值。

With the rise of global sustainability trends, sustainable development has become a consensus goal across international policy and industry sectors. ESG (environmental, social, and governance) practices have emerged as a critical issue in contemporary corporate management, increasingly linking sustainability performance with market performance. This study focuses on 28 publicly listed food companies in Taiwan, employing the Parallel Two-Stage Dynamic RDM DDF model within data envelopment analysis (DEA) to assess their operational and safety efficiency, sustainability efficiency, and market efficiency. The research further analyzes the impact of the operational and safety stage and the sustainability stage on the market stage to evaluate the current state of sustainable development within Taiwan’s food industry, aiming to assist companies in driving sustainable transformation. The results reveal significant room for improvement in operational and safety efficiency, sustainability efficiency, and market efficiency among Taiwan's food processing companies. Only four out of the 28 companies reached the efficiency frontier in all three stages. Overall, the performance in the sustainability stage was the most unstable, with the average sustainability efficiency of the industry showing a declining trend from 2017 to 2022. Additionally, correlation analysis confirmed positive relationships between operational and safety efficiency and market efficiency, as well as between sustainability efficiency and market efficiency. Companies' capabilities in food safety management and sustainability investments are reflected in their market performance, influencing profitability and market value. Therefore, the study recommends that companies incorporate food safety and sustainability-related investments into their risk management frameworks and business decision-making processes. They should actively enhance autonomous food safety management capabilities, prioritize balanced investments across ESG dimensions, and improve resource use efficiency to meet stakeholder expectations, build a positive reputation, and reduce financial risks. This, in turn, will enhance market competitiveness and create long-term corporate value.