臺灣食品加工業的經營、永續與市場效率之研究

Abstract

永續發展已成為全球的共同目標，ESG也成為衡量企業永續作為的重大指標。而食品業在永續發展議題上扮演著重要角色，卻在ESG三個指標方面存在既有的弱點，如溫室氣體排放、水資源利用與污染等問題，如何兼顧永續與獲利成為食品業的重要議題。本研究以2017年至2022年臺灣食品加工業為樣本，分別利用兩年期與三年期的Window Three-Stage RDM DDF Model計算出臺灣15家食品加工業者的營運效率、永續效率與市場效率，並利用分群分析找出短期、長期食品加工業者效率變化的趨勢，提供企業進行永續轉型的參考方向。 研究結果發現，食品加工業者在短期的效率趨勢會受到政府食安政策影響，當政府宣布全面落實HACCP系統後，食品業者在短期的營運效率上會受到衝擊。除此之外，疫情也會影響食品業者短期的營運與永續效率。涉及原物料生產與初級加工的食品業者，因能夠有效控制供應鏈穩定度及成本，其在三階段的效率表現皆會比未涉及的公司高。 而以長期趨勢來看，消費者的投資風氣已經朝向低碳飲食的趨勢發展，無生產畜產品的公司在市場效率趨勢上升，而有生產畜產品的則逐漸下行；在永續效率方面，無生產畜產品業者表現趨勢也是逐漸攀升，因其碳排放量與污染相對較少，而有生產畜產品的業者效率表現則逐漸下行。但是，兩類業者的營運效率表現趨勢皆表現穩定，說明臺灣的消費者在飲食習慣上並未有重大改變。另外，有生產畜產品的公司若能投入一定的行銷資源並善加運用，穩定經營品牌形象與B2C產品，對於永續效率的表現會有正向影響。 本研究也建議未來的研究在衡量永續效率時，除了針對ESG的投入資金外，也可以一併將能源、資源效率與回收效率考量進模型中，以更全面的視角給予企業永續發展策略上的建議。

Sustainable development has become a global common goal, and ESG has also become a major indicator for measuring corporate sustainability. The food industry plays an important role in sustainable development issues but has some weaknesses in the three ESG indicators, such as greenhouse gas emissions, water utilization, and pollution issues. Balancing sustainability and profitability has become a critical issue for the food industry. This study uses datas from Taiwan's food companies from 2017 to 2022 as samples and employs the Window Three-Stage RDM DDF Model with two-year and three-year periods to calculate the operating efficiency, sustainable efficiency, and market efficiency of 15 Taiwanese food companies. Cluster analysis is used to identify trends in the efficiency changes of short-term and long-term food companies, providing a reference for companies to make sustainable transitions. The results indicate that the short-term efficiency trends of the food industry are influenced by government food safety policies. When the government announced the implementation of the HACCP system, the short-term operating efficiency of food companies was impacted. Additionally, the pandemic also affected the short-term operating and sustainable efficiency of food companies. Food companies involved in the production and primary processing of raw materials can effectively control supply chain stability and costs, resulting in higher efficiency in all three stages compared to companies not involved in these processes. As for long-term trends, consumer investment has shifted towards low-carbon diets. Companies that don't produce meat and dairy products show an upward trend in both sustainable efficiency and market efficiency, while those that produce meat and dairy products show a gradual decline due to relatively higher carbon emissions and pollution issues. However, the operating efficiency trends of both types of companies remain stable, indicating that Taiwanese consumers' dietary habits have not significantly changed. Moreover, companies can positively impact their sustainable efficiency by investing in marketing resources and effectively maintaining brand image and B2C products. This study also suggests that future research on measuring sustainable efficiency should not only focus on ESG investment funds but also consider energy, resource efficiency, and recycling efficiency in the model to provide more comprehensive strategic advice for corporate sustainable development.