請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92333
標題: | 永續平衡計分卡於強化企業治理的應用:以臺灣港務公司面對IFRS S2合規挑戰為例 Applying the Sustainable Balanced Scorecard in Corporate Governance: A Case Study of Taiwan Ports Corporation on IFRS S2 Compliance |
作者: | 吳和陵 He-Ling Wu |
指導教授: | 童慶斌 Ching-Pin Tung |
關鍵字: | 永續平衡計分卡,氣候變遷,氣候相關揭露,永續治理, Sustainable Balanced Scorecard,Climate-related disclosure,Sustainability Governance,Climate Change, |
出版年 : | 2024 |
學位: | 碩士 |
摘要: | 隨著全球對環境、社會與治理(Environmental, Social, and Governance, ESG)議題的日益關注,企業的永續治理和資訊揭露標準化成為國際趨勢,更是全球迫切的需求,而如何具系統性的導入新興規範成為重要課題。在此背景下,國際永續準則委員會(International Sustainability Standards Board, ISSB)所制定出了國際財務報導準則(International Financial Reporting Standards, IFRS)第S1號以及第S2號標準,其中IFRS S2作為氣候相關財務揭露的重要指南,對企業策略和運營將帶來重大影響。本研究聚焦於探討永續平衡計分卡(Sustainable Balanced Scorecard, SBSC)及結合企業ESG永續治理整合框架,旨在分析策略工具如何協助企業有效應對這類新興外部合規要求,其中以遵循IFRS S2標準為主。
研究方法分為三個主要部分:首先,建立永續平衡計分卡與策略地圖,以分析企業永續發展的現狀及其與使命願景、策略方向的對應關係,並針對各個策略目標透過決策實驗室分析法(Decision Making and Trial Evaluation Laboratory, DEMATEL)分析得出其相互影響程度。再者進行深入的文本分析,對IFRS S2的關鍵要求進行全面整理與評估。最後,將IFRS S2的氣候關鍵要求以及策略目標融入企業的ESG永續治理框架中,評估IFRS S2對企業策略的具體影響。 研究結果顯示,透過結合永續平衡計分卡與ESG永續治理整合框架,企業能夠更全面地評估氣候變遷及其他ESG因素對其策略的影響。針對案例企業臺灣港務公司,IFRS S2對其策略地圖的分析顯示,企業後續若想全面導入此新興標準,其氣候策略、溫室氣體排放管理和經濟績效等議題將成為重點。此外,研究發現IFRS S2標準的要求主要與永續平衡計分卡的三大構面:永續、利害關係人、內部流程密切相關。其中,透過各策略目標間的影響程度關聯,得出企業內部流程的改善對於提高整體永續績效具有重大影響。此發現將能強化整合IFRS S2標準於企業永續治理中的效率,尤其是在促進企業內部流程改善以提升整體永續表現層面。 本研究為企業在面對氣候變遷及其他ESG挑戰時提供了一種策略性管理工具的新視角,並對於如何整合國際永續發展標準提出了具體的方法和建議。未來的研究可進一步探討不同行業對於這些標準的具體應用,並考慮更廣泛的外部永續揭露標準,以豐富本研究的框架和結論。 With the growing global focus on Environmental, Social, and Governance (ESG) issues, the standardization of sustainable development and information disclosure has become an international trend and a global imperative. Against this backdrop, the International Financial Reporting Standards (IFRS) S2, serving as a vital guideline for climate-related financial disclosures, significantly impacts corporate strategies and operations. This study explores the integration of the Sustainable Balanced Scorecard (SBSC) and the ESG Sustainability Governance Framework, analyzing how these strategic tools assist enterprises in effectively addressing such emerging external compliance demands, particularly in adhering to the IFRS S2 standard. The research methodology is divided into three main parts: Firstly, establishing the SBSC and strategy maps to analyze the current state of corporate sustainable development and its alignment with mission, vision, and strategic direction, and identifying causal relationships between various strategic goals through DEMATEL analysis. Secondly, a thorough textual analysis of the key requirements of IFRS S2 is conducted for comprehensive organization and assessment. Finally, integrating the climate-critical requirements of S2 and strategic objectives into the enterprise’s ESG Sustainability Governance Framework to evaluate the specific impact of S2 on corporate strategy. The results show that by combining the SBSC with the ESG Sustainability Governance Framework, enterprises can more comprehensively assess the impact of climate change and other ESG factors on their strategies. For the case study of Taiwan Port Corporation, the analysis of IFRS S2 on its strategy map indicates that climate strategy, greenhouse gas emission management, and economic performance are key focus areas for comprehensive adoption of this emerging standard. Moreover, the study finds that the requirements of the IFRS S2 standard are closely related to three main aspects of the SBSC—sustainability, stakeholder, and internal processes. Importantly, through the causal linkage between strategic objectives, it is concluded that improvements in internal processes significantly enhance overall sustainable performance. This finding will strengthen the integration of the IFRS S2 standard into corporate sustainability governance, particularly in promoting internal process improvements to enhance overall sustainable performance. This study provides a new perspective on strategic management tools for enterprises facing climate change and other ESG challenges and offers concrete methods and suggestions for integrating international sustainability standards. Future research can further explore the specific application of these standards in different industries and consider a broader range of external sustainability disclosure standards to enrich the framework and conclusions of this study. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92333 |
DOI: | 10.6342/NTU202400631 |
全文授權: | 未授權 |
顯示於系所單位: | 氣候變遷與永續發展國際學位學程(含碩士班、博士班) |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-112-1.pdf 目前未授權公開取用 | 9.53 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。