使用平衡計分卡框架診斷友利金融集團的永續關鍵績效指標

Abstract

ESG 議題在過去幾十年中不斷出現並不斷變化。雖然建立 ESG 整體觀和國際一體化指導仍然具有挑戰性，但企業仍然需要在這種混亂中自我導航，以便不僅在當前而且在未來的商業環境中保持競爭力。本研究以韓國某大型金融集團為例，旨在透過平衡計分卡框架，從業務策略角度分析ESG績效管理。 深入觀察 Woori Financial Group 過去三年的ESG管理情況發現，雖然大部分永續KPI都支援業務策略，但仍有改進的空間，使這些KPI能更好地契合集團長期目標。儘管 Double Materiality 有助於從不同利害關係人的角度找出關鍵問題，但重要的是應用平衡計分卡作為額外的策略工具，將問題完全整合到業務方向中。更好的契合可以幫助企業真正實現ESG實踐的意義，即永續成長，「透過做好事而做得更好」。 該研究表明，對於像 Woori Financial Group 這樣的大公司，ESG 策略由 ESG 主管機關單獨制定和管理，平衡計分卡可以有效地為目標調整提供整體策略視角。

ESG issues has been arising and continuously changing in the past decades. While building a holistic view and internationally integrated guidance on ESG are still challenging, corporates still need to navigate themselves in this chaos to stay competitive not only in the current but also future business landscape. Taking the case study from a giant Korean financial group, the research aims to analyze the ESG performance management from a business strategic view through Balanced scorecard framework. Looking deeply into the ESG management of Woori Financial Group in the past three years, it is diagnosed that though the majority of Sustainable KPIs support the business strategy, there are still room for improvements to make these KPIs better align with the group-wide long term goals. Though Double materiality helps figuring out the key issues from different stakeholder perspective, it is important to apply balanced scorecard as an additional strategic tool to fully integrate the issues into business directions. The better alignment can help businesses to truly achieve the meaning of ESG practice which is Sustainability growth, “doing well by doing good”. The study shows the effectiveness of balanced scorecard in providing a holistic strategic view for goal alignment in such a big corporation like Woori Financial Group, where ESG strategy is separately developed and managed by ESG-in charge departments.