企業永續單位設置方式對策略及目標制定之影響 ：以台灣福斯集團為例

Abstract

在全球 ESG 規範日益嚴格及企業永續發展成為主流趨勢的背景下，企業如何有效設置永續單位以推動永續策略，成為當代管理實務的重要課題。本研究以台灣福斯集團（Volkswagen Group Taiwan, VGT）為研究對象，透過質性訪談法，探討該企業採用「專案型組織」作為永續推動機制時，對策略與目標制定過程之影響。研究以 PMBOK 五大專案管理階段為分析主軸，輔以變革管理、組織行為與永續供應鏈管理等理論進行交叉驗證。 研究結果發現，VGT 雖能透過專案型組織展現推動永續策略的初步靈活性與跨部門整合優勢，但在啟動、規劃、執行、監控與結案各階段中，皆存在制度化支持不足、資源配置分散、跨部門協作深度不夠等問題，影響永續策略目標的深化與落實。理論比對分析顯示，VGT 的實務運作僅部分符合 PMBOK 與相關管理理論要求，顯示專案型組織在永續推動初期具備過渡性功能，但若無進一步制度整合與責任分工優化，難以支撐長期永續策略的完整推進。 本研究的發現不僅補充現有文獻中對專案型組織於永續推動角色的理解，也為企業在尚未設置永續專責單位前，如何善用專案機制推進策略與目標制定，提供了具體建議與實務參考。

Under the growing emphasis on ESG regulations and the mainstreaming of corporate sustainability, how companies effectively establish sustainability units to drive strategic initiatives has become a crucial issue in management practices. This study investigates the Volkswagen Group Taiwan (VGT) through qualitative interviews, exploring the impact of adopting a "Project-Based Organization" (PBO) structure on the process of sustainability strategy and goal setting. The analysis framework centers on the five project management phases proposed by PMBOK, supplemented by theories of change management, organizational behavior, and sustainable supply chain management. The research findings reveal that while VGT demonstrates initial flexibility and cross-functional integration advantages through its project-based structure, it faces challenges such as insufficient institutional support, fragmented resource allocation, and limited depth of cross-department collaboration across all project phases. Comparative analysis shows that VGT's practices partially align with PMBOK and related management theories, indicating that the PBO model can serve as a transitional mechanism for promoting sustainability initiatives but requires further integration of formal systems and optimization of accountability structures to sustain long-term strategic advancement. This study contributes to the existing literature by enhancing the understanding of the PBO's role in sustainability promotion and offers practical guidance for companies seeking to leverage project-based mechanisms to advance sustainability strategies before establishing dedicated sustainability units.