臺灣博碩士論文加值系統

永續經營企業之研究

The purpose for this case study was to educate the writer and readers about sustainability in business with an analysis of sustainability as it relates to some business topics like marketing, economics, accounting and entrepreneurship. The aim for the paper is to provide examples of SME’s and major corporations use of sustainability to increase value for stakeholders and society. The process involves looking at companies in Taiwan and around the world through lenses of sustainability reports, company websites and interviews. The paper also includes a local perspective of sustainability by looking at Taiwan’s AUO Optronics and the BCSD in Taiwan. (Business Council for Sustainable Development). The outcome: improved understanding of basic actions companies take to address sustainability to improve business success.

1 What is Sustainability? 1
1.1. What Sustainability is for Business? 2
2. Accounting 4
2.1. Costing Methods 4
2.2. Global Reporting Initiative 5
3. Economics 7
3.1. Externalities 7
3.2. Market Based Instruments MBI 8
4. Entrepreneurship 11
4.1. Examples of Social Enterprises 12
4.2. Bottom of Pyramid 13
4.3. Hindustan Lever Limited 15
5. Marketing 17
5.1. Identify who your customer is – people 17
5.2. Identify what your customer wants—products 17
5.3. Determine price 18
5.4. Place: Retailer and Sustainability 18
5.5. The Packaging 19
5.6. Communicate sustainable commitments ---Eco labels 19
5.7. LEED, Taiwan’s Green Mark, and FSC 20
6. IKEA 21
7. World Business Council Sustainable Development (WBCSD) 22
7.1. Background 22
7.2. Activities 22
7.3. TAIWAN BCSD 23
7.4. Background 23
7.5. Regular activities 23
8. AU Optronics 24
8.1. Background 24
8.2. Interview with Yvonne Tai Sustainability Director at AUO April 2nd 2015 24
8.3. AUO History Mission and Vision 25
8.4. AUO and Stakeholder Priorities 25
8.5. CSR 27
8.6. Climate change 27
8.7. Employee Relations 28
9. Sustainability Conclusion and Summary 29
10. Appendix 32
11. References: 35

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