臺灣博碩士論文加值系統

近年來，永續發展的議題越來越受到重視。聯合國《二十一世紀議程》與台灣所制定的《二十一世紀議程—中華民國永續發展策略綱領》，都強調了“企業”在永續發展中的重要性。現今企業除了需重視企業社會責任外，更應以涵蓋經濟、環境及社會績效的「永續發展」為其目標。企業為追求永續發展的理想，運用永續性評比工具來評估自身永續績效將是未來的趨勢，因為國際永續性評比指標除了較專業外，其評比結果更是目前許多利害關係團體用來作為其投資標的、信貸融資，以及環境訴求的重要依據。國際間有許多知名的永續性評比工具，其中道瓊永續性指數(Dow Jones Sustainability Index，DJSI)，因其具有較高之公信力與專業性外，因其涵蓋了企業在經濟面、環境面及社會面績效的準則，其結果更成為眾多財務金融機構當成投資、信貸與融資的依據。因此，能列名DJSI之企業，將被國際社會認定為永續的企業，對於企業形象有非常積極及正面的提升、
台灣企業在國際間供應鏈分工的情形下，地位與重要性愈來愈高，然而其對於國際間企業永續發展的意涵與作法並不瞭解。因此，本研究希冀從文獻與研究實際標竿企業的作法，建構出企業參與DJSI評量機制的流程與作法，以協助台灣企業早日晉升永續企業之林。
本研究以個案研究及文獻蒐集的方式，在蒐集與了解DJSI之相關資訊後，選擇一家本土性的國際企業為研究對象，透過與個案公司的密切合作，實際協助該公司運用DJSI評比系統。接著，再配合台灣唯一、並持續六年列名DJSI之標竿企業的深入訪談，建構出一套企業參與DJSI評量系統之方法流程。企業初次導入的過程，或許會由於問卷的問項與需填具的資料繁多，牽涉到的企業部門非常廣泛，而產生困難。因此，本研究認為高階主管的支持，以及負責組成任務編組之部門的成功協調，乃成功導入的先決條件。
本研究所建立的DJSI評量系統導入流程，將可協助企業對於DJSI的評比有更進ㄧ步的認識。然而永續績效的提升是必須不斷更新與改進，因此企業除了依循一套導入方法外，也應不斷地蒐集參照列名DJSI中之標竿企業的作法與績效成果，從中學習與改善。此外，企業對於永續發展的趨勢也應有較高的敏感度，才能協助公司本身往標竿企業的歷程邁進，更能拓展企業的國際觀。期望本研究所提供的範例，不僅提供本土企業一套參與DJSI評量系統之方法，更希望透過永續績效評比工具的運用，讓國內企業開始重視其永續績效。

Sustainable development has become more and more essential for enterprises recently. Agenda 21 of UNCED (Untied Nations Conference on Environment and Development) and Agenda 21 of Taiwan both emphasize that enterprises are important to sustainable development. Enterprises should regard sustainable development of the earth, which include economic, environmental and social dimensions as their goals. Using sustainable indexes to assess sustainable performance of a company has become a trend in the future; it is not only because they are specialized, but also the results of those indexes applied for different purposes by various financial institutes. Among them, Dow Jones Sustainability Index (DJSI) is most popular in assessing corporate sustainability for its authenticity, specialty and concept of triple bottom line. The members of the DJSI are being considered as sustainable enterprises; and their public image will also be greatly enhanced, accordingly.
Taiwanese companies are playing more and more important role under current international supply chain structure; hence, to pursue sustainability and to be compatible with international trend would be crucial for them. However, evidence shown that Taiwanese companies are lacking the awareness of this situation. This study, thus, is to develop an implemental framework for helping Taiwanese companies to introduce DJSI.
The methods applied in this study are literature review and case study. After thoroughly understanding the contents of DJSI, the author selected a local semiconductor company as the case company. Through the case study and interviewing with a Taiwanese benchmark company which is a member of DJSI for consecutive six years, an implemental framework and procedure was proposed. Though it is difficult to proceed with DJSI, companies must review both internal and external situations to find their strengths, weaknesses, threats and opportunities. It is believed that getting support from the executives and forming a taskforce, with good coordination to each other, to be in charge of DJSI are the two prerequisites of success.
The framework and procedure proposed in this study should enable Taiwanese companies to be familiar with DJSI. In order to widen their international view and advance their sustainable performance continuously, companies should follow closely the sustainable practices of international benchmark companies.

摘　要 i
ABSTRACT iii
誌 謝 v
目 錄 vi
表目錄 x
圖目錄 xii
第一章 緒論 1
1.1 研究背景 1
1.2 研究動機與目的 4
第二章 文獻回顧 7
2.1永續及責任型投資相關研究 7
2.1.1 何謂SRI? 7
2.1.2 SRI之發展歷程 9
2.1.3 .SRI之投資領域及類別 12
2.1.4 .SRI之效益 14
2.1.5 外界對於SRI之回應 16
2.2 企業永續性績效評估 17
2.2.1 永續性績效評估 17
2.2.2 國際永續性評比指標之發展比較 27
2.3 道瓊永續性全球指數 33
2.3.1 指數之基本概念 33
2.3.2 .DJSI評比結果之永續性趨勢 40
2.4 PDCA管理循環 41
第三章 研究方法 45
3.1 研究架構與流程 45
3.2 研究範圍 47
3.3 研究對象 47
第四章 個案研究 48
4.1 個案公司介紹 48
4.2 個案公司採用DJSI評量系統績效評估之策略分析 50
4.2.1 協助Y公司決策形成之分析 50
4.2.2 協助Y公司進行DJSI評量系統之過程 54
4.2.3 個案公司運用DJSI評估機制之評析 55
4.3 個案公司參與DJSI評量系統之方法流程 56
4.4 標竿企業參與DJSI評量系統之方法流程 60
4.4.1 標竿企業簡介 60
4.4.2 台灣標竿企業參與DJSI評量系統之方法流程 61
4.5 小結 69
4.5.1 個案公司與標竿企業之比較 69
4.5.2 企業導入DJSI之流程與建議 71
第五章 結論與建議 79
5.1 結論 79
5.2 建議 80
參考文獻 82
附錄 89
附件A：DJSI Questionnaire2006 89
附件B：個案公司DJSI Questionnaire填答時所需之相關資料 108

書籍：
[1] 王之佳、柯金良等譯，我們共同的未來，台北：臺灣地球日出版，1992。
[2] 林文政譯，Daniel Sitarz著，綠色希望：地球高峰會議藍圖(The Earth Summit Strategy To Save Our Planet)，亦即二十一世紀議程(Agenda 21)，台北:天下出版社，1995。
[3] 廖述良，水土資源永續指標體系及其評量與評價方法之建立，台北：國科會，1999。
[4] 劉麗文，生產與作業管理，五南出版，2001。
[5] 潘世偉等，責任與利潤-台商全球化新經營學，台北：經濟部投資業務處，2005，第48-57頁。
[6] Bryce, R., Pipe Dreams: Greed, Ego, and the Death of Enron, New York: PublicAffairs, 2002.
[7] Deming, W. E., Out of the Crisis, MIT-CAES, 1989.
[8] Elkington, J., Cannibals with Forks, Oxford: Capstone Publishin, 1999.
[9] Moldan, B. and S. Billharz, Sustainability Indicators-A Report on the Project on Indicators of Sustainable Development, New York: John Wiley and Sons, 1997.
[10] Tague, N. R., The Quality Toolbox, ASQ Quality Press, 2004.


期刊論文：
[1] 吳再益、李公哲、阮國棟、林志森、黃正忠、施延熙、鄒倫、顧洋，「國際CEO談永續發展VS.永續利潤」，永續產業發展雙月刊，第6期，2002，第13-20頁。
[2] 李公哲，「聯合國二十一世紀議程與永續發展」，化工，第46卷，第1期，1999，第9-16頁。
[3] 李永展，「社區環境之永續發展」，社區發展季刊，第73期，1997，第105-113頁。
[4] 何森元，「從良心投資到價值創造」，證券櫃檯月刊 ，第122期，2006，第74-77頁。
[5] 社團法人中華民國企業永續發展協會，「企業與里約地球高峰會十年特別報導(二)」，企業永續發展簡訊，48期， 2001。
[6] 社團法人中華民國企業永續發展協會，「金融業專輯」，企業永續發展簡訊，第55期，2002，第1-32頁。
[7] 社團法人中華民國企業永續發展協會，「永續及責任型投資(SRI)專題報導」，企業永續發展簡訊，第68期，2003，第1-24頁。
[8] 於幼華、張益誠，「永續發展指標」，環境教育季刊，37期，1999，第53-74 頁。
[9] 胡憲倫，「企業永續發展第三根支柱－社會績效」，永續產業發展雙月刊，第1期，2002，第 24-28頁。
[10] 胡憲倫、鍾啟賢，「企業社會責任之規範與發展趨勢介紹」，環境工程會刊，第13卷，第5期，2003，第6-14頁。
[11] 胡憲倫，「從全球永續性報告書的標竿比較看台灣企業永續經營方向」，永續產業發展雙月刊，第8期，2003，第17-28頁。
[12] 胡憲倫，「永續書房─『第五項修練』系列中透露之企業永續發展的思維」，永續產業發展雙月刊，第12期，2005。
[13] 胡憲倫、許家偉，「道德乎？策略乎？談企業社會責任與永續發展的關聯」，工業污染防治季刊，第95期，2005，第137-153頁。
[14] 胡憲倫、許家偉，「台灣企業社會責任現況調查及評等制度之建置」，永續產業發展雙月刊，第24期，2005，第 24-31頁。
[15] 胡憲倫、許家偉，「從環境績效評估到永續績效評估─兼談國際間環境績效評估之現況發展」，工安環保報導，第33期，2005，第 2-4頁。
[16] 胡憲倫、許家偉，「談企業社會責任相關之國際標準規範」，永續產業發展雙月刊，第24期，2005，第14-23頁。
[17] Adrián, B.R. and Américo, S.V.,"Proposal and application of a sustainable development index," Ecological Indicators, vol. 2, no. 1, 2002, pp. 251-256.
[18] Adri, P. and Sipke, P., "From Plan-Do-Check-Action to PIDCAM: the further evolution of the Deming-wheel" International Journal of Project Management, vol. 16, no, 4, 1998, pp. 201-208.
[19] Ammenberg, J. and Sundin, E., "Products in environmental management systems: drivers, barriers and experiences"Journal of Cleaner Production, vol. 13, no. 4, 2005, pp. 405-415.
[20] Azapagic, A., "Developing a framework for sustainable development indicators for the mining and minerals industry." Journal of Cleaner Production, vol. 12, 2004, pp. 639-662.
[21] Azapagic, A., Perdan, S., "Indicators of sustainable development for industry: a general framework." Trans IChemE, vol.78, 2000, pp. 243-261.
[22] Barnea, A., Heinkel, R. and Alan, K., "Green investors and corporate investment," Structural Change and Economic Dynamics, vol. 16, no. 1, 2005, pp. 332–346.
[23] Becker-Olsen, K. L., B. A. Cudmore and R. P Hill., "The impact of perceived corporate social responsibility on consumer behavior." Journal of Business Research, vol. 59, 2006, pp. 46– 53
[24] Beloff, B., Tanzil, D. and Marianne L., "Sustainable Development Performance Assessment." Environmental Progress, vol. 23, no. 4, 2004, pp.271-276.
[25] Briassoulis, H., "Sustainable development and its indicators: through a (planner’s) glass darkly." Journal of Environmental Planning and Management, vol. 44, no. 3, 2005, pp. 409-427.
[26] Carin, L., Brent, A. C. and Ron, P.G. van E., "Assessing the sustainability performances of industries," Journal of Cleaner Production, vol. 13, 2005, pp. 373-385.
[27] Fonbrun, C. and Shanley, M., "What’s in a name? Reputation building and corporate strategy," Academy of Management Journal, vol. 33, 1990, pp. 233-258.
[28] David, A. S., "The Impact of Social-Responsibility screens on investment performance: Evidence from the Domini 400 social index and Domini equity mutual fund." Review of Financial Economics, vol. 6, no. 2, 1997, pp.137-149.
[29] Henry, H. J., Olivia, S. M., John, P., "Socially responsible investment in Japanese pensions," Pacific-Basin Finance Journal, vol. 14, no. 5, 2006, pp. 427-438.
[30] Hopkins, M., "Sustainability in the internal operations of companies." Corporate Environmental Strategy, vol. 9, no. 4, 2002, pp. 398-408.
[31] Huston, E. R., "The early managed fund industry: Investment trusts in 19th century Britain", International Review of Financial Analysis, vol.14, no.4, 2005, pp. 439-454.
[32] Jenkins, H. and Yakovleva, N., "Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure." Journal of Cleaner Production, vol. 14, 2006, pp. 271-284.
[33] Kawamura, M., "How socially responsible investment (SRI) could redefine corporate excellence in the 21st century?" NLI Research Institute, vol. 160, 2002, pp. 14-15.
[34] Knoepfel, I., "Dow Jones Sustainability Group Index: A global benchmark for corporate sustainability", Corporate Environmental Strategy, vol. 8, no. 1, 2001, pp. 6-15.
[35] Knox, S. and Stan, M., "Corporate social responsibility: Moving beyond investment towards measuring outcomes." European Management Journal, vol. 22, no. 5, 2004, pp. 508–516.
[36] Krajnc, D., Peter, G., "A model for integrated assessment of sustainable development." Resources, Conservation and Recycling, vol. 43, 2005, pp. 189–208.
[37] Krajnc, D. and Glaviˇc, P., "Indicators of sustainable production." Clean Technol Environ Policy, vol. 5, 2003, pp. 279–288.
[38] McQueen, D. and Noak, H., "Health promotion indicators: current status, issues and problems," Health Promotion, vol. 3, 1988, pp. 117-125.
[39] Olsthoorn, X., Tyteca, D., Wehrmeyer, W. and Wagner, M. "Environmental indicators for business: a review of the literature ad standardization methods." Journal of Cleaner Production, vol. 9, no. 5, 2001, pp. 453-463.
[40] O’Rourke, A., "The message and methods of ethical investment" Journal of Cleaner Production, vol. 11, no. 6, 2003, pp. 683-693.
[41] Parris, T.M. and Kates, R.W. "Characterizing and Measuring Sustainable Development." Annual Review of Environment and Resources. vol. 28, 2003, pp. 559-586.
[42] Parto, S., "Sustainability and the local scale: squaring the peg?" Int. J. Sustainable Development, vol. 7, no.1, 2004, pp. 76-97.
[43] Pawlowski, C. W., Fath, B. D., Mayer, A. L. and Heriberto, C, "Towards a sustainability index using information theory." Energy, vol. 30, 2005, pp. 1221-1231.
[44] Pope, J., Annandale, D. and Morrison-Saunders, A., "Conceptualizing sustainability assessment." Environmental Impact Assessment Review, vol. 24, 2004, pp. 595-616.
[45] Schultink, G., "Critical environmental indicators: performance indices and assessment models for sustainable rural development planning." Ecological Modelling, vol. 130, 2000, pp. 47-58.
[46] Singh, R.K., Murty, H.R., Gupta S.K. and Dikshit, A.K.," Development of composite sustainability performance index for steel industry. "Ecological Indicators, vol. 7, 2007, pp. 565–588
[47] Shireman, K. W., "Business strategies for sustainable profits: Systems thinking in practice." Systems Research and Behavioral Science, vol.16, 1999, pp.453-462.
[48] Sikdar, S., "Sustainable development and sustainability metrics." AIChE J, vol. 49, no. 8, 2003, pp. 1928–1932.
[49] Solomon, A., Solomon, J., Suto, M., 2004, "Can the UK experience provide lessons for the evolution of SRI in Japan?" Corporate Governance, vol. 12, no. 4, 2004, pp. 552–566.
[50] Szekely, F., Knirsch, M., "Responsible leadership and corporate social responsibility: Metrics for sustainable performance." European Management Journal, vol.23, no. 6, 2005, pp. 628–647.
[51] Voss, C., Tsikriktsis, N. and Mark, F., "Case research in operations management." International Journal of Operations & Production Management, vol. 22, no. 2, 2002, pp. 195-219.
會議論文：
[1] 林師模、 李秀娟、林晉勗，「生態基金投資組合之績效與風險」，2002年環境資源經濟、管理暨系統分析學術研討會，國立台北大學台北校區，2002。
[2] 胡憲倫、鍾啟賢，「我國企業高階主管之企業社會責任認知研究調查－以『OECD跨國企業指導綱領』為準則」，2004當代管理趨勢：全球化、知識化、網絡化--第三屆跨領域管理學術與實務研討會，東海大學，2004。
[3] 林雅惠、胡憲倫、鍾啟賢、許家偉，「台灣企業社會責任現況與評等架構之研究」，2005永續性產品與產業管理研討會，台北科技大學，2005。
[4] 莫冬立，「永續及社會責任型投資(SRI)的發展歷程與現況」，永續與社會責任型投資基金研討會，台灣土地銀行總行 第一會議室，2001。
[5] 莫冬立，「永續性報告書的全球發展趨勢」，2007 企業社會責任報告書論壇─全球永續性報告第三代綱領(GRI G3)說明會，台北市立圖書總館國際會議廳，2007。
[6] 廖容�隉A「亞太地區社會責任投資(SRI)現況之研究」，第一屆兩岸經營管理個案研討會，成功大學，2006。
[7] 景筱嵐，胡憲倫，許家偉，程大哲，「道瓊永續性指數(DJSI)應用於本土企業之研究」，2007永續性產品與產業管理研討會，大葉大學，2007。
[8] Wagner, M., Figge, F., Hahn, T, and Schaltegger S., "The Sustainability Balanced Scorecard – Theory and Application of a Tool for Value-Based Sustainability Management."Greening of Industry Network Conference 2002, University of Lueneburg, Germany, 2002.

學位論文
[1] 林雅惠，台灣企業社會責任發展之現況研究，碩士論文，國立台北科技大學環境規劃與管理所，台北，2005。
[2] 陳禮樂，台灣地區工業區環境永續發展評估體系與綜合指標研究，碩士論文，中國文化大學建築及都市計畫研究所，台北，2001。
[3] 薛政濱，企業參與地方永續發展之研究-以台北縣制造業為例，碩士論文，國立台北大學公共行政暨政策所，台北，2005。
[4] Assefa, G., On sustainability assessment of technical systems, Ph.D. Thesis, Royal Institute of Technology, Stockholm, 2005.
[5] Van, E. R., A monetary evaluation of the sustainability of GTL fuel production in South Africa, Master’s Thesis, Faculty of Technology Management, Technical University Eindhoven, South Africa, 2003.

法規、報告與網路資訊：
[1] 胡憲倫、鍾啟賢、許家偉、黃正忠，「2003台灣企業社會責任調查與分析－OECD跨國企業指導綱領廣宣與在台跨國企業海外投資企業社會責任調查計劃」期末報告，經濟部投資業務處，2003。
[2] 胡憲倫、鍾啟賢、許家偉、黃正忠，「台灣企業社會責任績效評比研究－OECD跨國企業指導綱領廣宣與在台跨國企業海外投資企業社會責任調查計劃」期末報告，經濟部投資業務處，2004。
[3] 潘景華，「新觀念：企業永續發展與社會責任型投資」，TSEC證交資料，第501期，2004。
[4] 兩岸全方位資訊網。http://cntw2000.com/index.htm
[5] 財團法人國家實驗研究院科技政策研究與資訊中心。http://cdnet.stpi.org.tw/techroom.htm
[6] Avanzi/ SiRi Group in cooperation with CSR Europe: Welcome to the SRI Compass Funds’ Feature, 2002.
[7] Corporate Sustainability Assessment Questionnaire, 2005.
[8] Corporate Sustainability Assessment Questionnaire, 2006.
[9] Dow Jones Sustainability World Indexes Guide, September 2005
[10] Dow Jones Sustainability World Indexes Guide, August 2006.
[11] EC, "Corporate Social Responsibility- A Business Contribution to Sustainable Development," Employment and Social Affair, European Union, 2002.
[12] EC, "Promoting a European Framework for Corporate Social Responsibility — Green Paper, " Employment and Social Affair, European Union, 2001.
[13] International Organzation for Standardization. ISO. http://www.iso.org/iso/en/ISOOnline.frontpage
[14] Munich Re, "An Annual Review of Natural Catastrophes. Munich Reinsurance Company Publications," Munich, pp.12, 2005.
[15] SAM Sustainability Group, "The Dow Jones Sustainability Group Index ", 1999.
[16] Sueyoshi, T., "The Japanese Market for SRI-Experiences of Nikko Eco Fund, The 8th Annual UNEP FI Global Roundtable ". Sustainability-A successful investment concept, 2002.
[17] Sustainable Investment Research International (SiRi) Group, "Green, Social, and Ethical Fund in Europe," 2002, pp. 6-10.
[18] Swiss Re, "Natural catastrophes and man-made disasters in 2003: many fatalities, comparatively modest insured losses, " Sigma, no.1, 2004.
[19] UNCED Agenda 21, "the United Nations Programme of Action from Rio ". New York: United Nations, 1992.World commission on Environment and Development (WCED) "Our common future ", Oxford University Press, Uxford, 1987.
[20] United Nations, "United Nations Commission on sustainable development. Indicators of sustainable development: guidelines and methodologies." 2001,
[21] Association for Sustainable & Responsible Investment in Asia, (ASrIA). http://www.asria.org/.
[22] British Bankers’ Association (BBA), http://www.bba.org.uk/bba/jsp/polopoly.jsp?d=103.
[23] Business Ethic online.http://www.business-ethics.com/.
[24] Business in the Community (BITC). http://www.bitc.org.uk/index.html.
[25] Core Ratings. www.coreratings.com/
[26] Dow Jones Sustainability Index. www.sustainability-index.com
[27] Dreyfus.http://www.dreyfus.com/content/dr/control?Content=/docs/index_dr.jsp
[28] EcologyFund.com. http://www.ecologyfund.com/ecology/_ecology.html
[29] European Social Investment Forum (Eurosif). http://www.eurosif.org/
[30] FTSE4Good Index Series. http://www.ftse.com/ftse4good/index.jsp#
[31] Friends Provident. http://www.friendsprovident.co.uk/.
[32] Green Money Journal. http://www.newdream.org/consumer/green_money_journal.html.
[33] Oekom Research AG -Corporate Responsibility Rating. http://www.oekom.de/
[34] PAX World Funds.http://www.paxworld.com/
[35] Principles for Responsible Investment (PRI). http://www.unpri.org/
[36] SAM. Sustainability Asset Managemant Group. http://www.sam-group.com/
[37] Silicon Valley Toxics Coalition (SVTC). http://svtc.etoxics.org/site/PageServer
[38] Social Investment Forum. http://www.socialinvest.org/.
[39] Socialfunds.com. http://www.socialfunds.com/
[40] The W. Edwards Deming Institute. http://www.deming.org/
[41] Vigeo-Corporate Social Responsibility Ratings Website. http://www.arese-sa.com/.
[42] Worldwatch Institute. http://www.worldwatch.org/
[43] World Wildlife Foundation UK (WWFUK). http://www.wwf.org.uk/core/