半導體產業永續性平衡計分卡標竿架構之建構－以台灣積體電路製造與聯華電子為例

Abstract

2021年台灣雖壟罩於COVID-19疫情，經濟成長率卻達6.28%，創下11年新紀錄。其中最主要的推手莫過於臺灣之半導體產業，依工研院產科國際所統計台灣2021年半導體產值達4.08兆新台幣，占台灣GDP比重高達20%。自中美科技戰展開以來，世界對於晶片需求便不斷攀升，而2020年疫情爆發與其後車用電子發展更進一步提升晶片需求，再次證明台灣半導體產業對於全球供應鏈的重要性，半導體產業亦逐步成為台灣經濟命脈。 然近年來永續發展議題與ESG（環境、社會、公司治理）概念成為趨勢，社會與投資人不再單看企業經濟績效，而是同步檢視企業於環境、社會與公司治理三大面向表現。對於高耗能資源且生產過程產生大量二氧化碳與廢棄物之半導體產業，勢必須重新於永續角度訂定發展策略。有鑑於此，本研究透過廣泛文獻探討瞭解企業普遍認同可增進企業策略落地與經營績效之平衡計分卡（Balanced Scorecard）後，依據 The SIGMA Project（2003）建議運用永續性平衡計分卡架構結合 ESG三大面向形成4乘3矩陣。其後，參考永續表現優異之台灣積體電路製造公司定義出之「重大議題」作為主要度量，結合其他重要永續議題，整合出共26項「永續性平衡計分卡」度量，並依台積電實際永續舉措將度量拆分為共81項之度量子項目，以做為永續性平衡計分卡標竿架構。最後，為使標竿架構更具可信度，本研究將台灣第二大晶圓代工企業－聯華電子公司之永續舉措與成效帶入標竿架構，除證實永續表現優異之企業於各子面向皆予以實施外，更可透過此架構檢視企業待改進之處。 本研究期望透過此「永續性平衡計分卡標竿架構」之建立，協助台灣半導體產業檢視自身永續績效並補足缺失之處，使台灣半導體產業得於國際市場中持續立足，並提升永續競爭力。

In 2021, the annual growth rate of the GDP in Taiwan amounted to approximately 6.28%. Despite the global COVID-19 pandemic, Taiwan was able to maintain high economic growth due to the strong global demand of products from semiconductor industry, chips. According to the statistics of Industrial Technology Research Institute in Taiwan, Taiwan's semiconductor output value in 2021 reached NT$4.08 trillion, accounting for 20% of Taiwan's GDP, proving the importance of Taiwan's semiconductor industry to the global supply chain and its crucial role to Taiwan's economy. However, in recent years, ESG（environment, society, and corporate governance）investing is going mainstream, which means the society and investors look not only at a company’s economic performance, but also at the social and environmental value it creates. As being in energy and resource intensive industry, it is imperative for semiconductor companies to reformulate a more “sustainable” development strategy. Thus, this study attempts to build a sustainability balanced scorecard（SBSC） by using the structure suggested by The SIGMA Project（2003）and combing the three aspects of ESG into the structure. Afterwards, referring to the 'material issues' defined by Taiwan Semiconductor Manufacturing Company（TSMC）, which excel at sustainability performance, as the main metric, and along with other important sustainability issues, a total of 26 metrics were defined. And the 26 metrics are further divided into a total of 81 sub- metrics according to the actual sustainability measures of TSMC, so as to provide a clearer guide for evaluating a company’s performance in each perspective of the SBSC. Finally, in order to verify the usability of the benchmark SBSC structure, this study places the actual sustainability measures of UMC, the second largest foundry in Taiwan, into each grid of it, which turns out well-fitted, and it can also help examine the areas for improvement in the company. This study hopes that through the establishment of the benchmark framework of SBSC, companies in semiconductor industry of Taiwan can find a way to review and evaluate their own sustainability performance, so that Taiwan can keep improving sustainability and remaining to be the leading global force in semiconductor manufacturing.