臺灣博碩士論文加值系統

近年來，永續發展的興起對企業營運模式產生了深遠影響。隨著永續概念的傳入，企業逐漸意識到培育永續文化的重要性。本研究透過台灣某會計師事務所的卓越永續實踐，深入分析並歸納出內部成員所認同與共享的永續價值觀類型。藉由Rokeach價值體系，我們有效辨識出E（環境）、S（社會）和G（治理）三者各自的「終極價值觀」與「工具價值觀」，從而描繪出一套永續文化下的ESG價值體系。
過去的永續文化研究中指出，「價值觀」被視為是行為指導和提升成員永續承諾的關鍵角色。然而，目前的研究尚未明確表述永續文化的價值觀內涵或其運作機制，且鮮少依照E、S和G三者分開討論。因此，本次研究採取質性研究方法，選定永續表現優良的會計師事務所，並通過深度訪談與次級資料蒐集，來獲取不易由外在資料或表現察覺的價值觀。之後，藉由主題分析法進行編碼，以建立有邏輯的分析架構與有條理的結論。
本研究結果表明，個案公司具備的終極價值觀包含「環境共存」、「以人為本」、「公司秩序」和「社會認可」，並透過ESG各自的工具價值觀來達成。總結來說，本次研究結果提供了不同的視野看待永續文化，並有效區分永續文化所蘊含的價值觀類型與了解其運作機制。研究建議企業在未來執行永續發展時，唯有真正納入「環境共存」、「以人為本」與「公司秩序」的思維，方能使得環境、社會與組織共同達成永續發展，形成三贏的局面。

In recent years, the rise of sustainable development has profoundly impacted corporate operational models. As the concept of sustainability spreads, companies are gradually recognizing the importance of cultivating a sustainable culture. This study delves into the exemplary sustainable practices of an accounting firm in Taiwan, deeply analyzing and summarizing the types of sustainable values recognized and shared by its internal members. Using Rokeach's value system, we effectively identified the "terminal values" and "instrumental values" for E (Environment), S (Society), and G (Governance), thereby outlining an ESG value system under a sustainable culture.
Previous research on sustainable culture has indicated that "values" play a key role in guiding behavior and enhancing members' commitment to sustainability. However, current studies have yet to clearly articulate the value content of sustainable culture or its operational mechanisms, and rarely discuss E, S, and G separately. Therefore, this study adopts a qualitative research method, selecting an accounting firm with excellent sustainable performance, and gathers hard-to-detect values through in-depth interviews and secondary data collection. Subsequently, thematic analysis is used to code the data, establishing a logical analytical framework and coherent conclusions.
The results of this study indicate that the terminal values of the case company include "environmental coexistence," "people-oriented," "corporate order," and "social recognition," and these are achieved through the instrumental values of each ESG aspect. Overall, the results of this study provide a different perspective on sustainable culture, effectively distinguishing the types of values contained within sustainable culture and understanding their operational mechanisms. The study suggests that for companies to achieve sustainable development in the future, they must genuinely incorporate the mindsets of "environmental coexistence," "people-oriented," and "corporate order." Only then can the environment, society, and organizations collectively achieve sustainable development, creating a win-win-win situation.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3

第二章 文獻回顧 4
第一節 永續和ESG的關係 4
第二節 永續和組織文化的關係 5
第三節 組織文化理論與價值觀理論 7
第四節 研究問題 10

第三章 研究方法 11
第一節 質性研究 11
第二節 研究對象 14
第三節 資料蒐集與分析方法 16
第四節 信度與效度 20

第四章 研究結果 22
第一節 環境價值體系 23
第二節 社會價值體系 28
第三節 治理價值體系 33

第五章 結論與建議 38
第一節 研究結論 38
第二節 理論貢獻 40
第三節 實務意涵 42
第四節 研究限制 43

參考文獻 44
附錄 訪談邀請函 50

Boyatzis, R. E.（2005）。質性資料分析-如何透視質性資料（王國川、翁千惠譯）。臺北：五南圖書出版股份有限公司。（原著出版年：1998）
Charmaz, K.（2009）。建構扎根理論（顏寧、黃詠光、吳欣隆譯）。臺北：五南圖書出版股份有限公司。（原著出版年：2006）
CSRone永續智庫、國立政治大學商學院信義書院、資誠永續發展服務股份有限公司（2023）。2023 臺灣暨亞太永續報告現況與趨勢。檢自：https://csrone.com/reports/5777
Kvale, S.（2010）。訪談研究法（陳育含譯）。臺北：韋伯文化國際出版有限公司。（原著出版年：2007）
Maxwell, J. A.（2008）。質性研究設計（陳浪譯）。北京：中國輕工業出版社。（原著出版年：2005）
Stewart, D. W. & Kamins, M. A.（2000）。次級資料研究法（董旭英、黃儀娟譯）。臺北：弘智文化事業有限公司。（原著出版年：1993）
台灣淨零行動聯盟（2021）。TANZE 台灣淨零行動聯盟首頁。檢自：https://www.netzero2050.com.tw/
財團法人台灣永續能源研究基金會（2021）。TCSA台灣企業永續獎。檢自：https://tcsaward.org.tw/tw/award/award_detail/2883
謝欣蕙、鄭伊婷（2016）。公司治理評鑑介紹及推動成效。證券暨期貨月刊，6，5-17。
證券期貨局（2020年8月25日）。金管會正式啟動「公司治理3.0-永續發展藍圖」。證券期貨局新聞稿。檢自：https://www.sfb.gov.tw/ch/home.jsp?id=95&parentpath=0%2C2
Abbett, E., Coldham, A., & Whisnant, R. (2010). Organizational culture and the success of corporate sustainability initiatives: An empirical analysis using the competing values framework [Doctoral dissertation, University of Michigan]. https://deepblue.lib.umich.edu/handle/2027.42/69230
Aggarwal, P., & Kadyan, A. (2014). Greenwashing: The darker side of CSR. Indian Journal of Applied Research, 4(3), 61-66. http://dx.doi.org/10.15373/2249555X/MAR2014/20
Alareeni, b. A., & Hamdan, A. (2020). ESG impact on performance of US S&P 500-listed firms. Corporate Governance: The International Journal of Business in Society, 20(7), 1409–1428. https://doi.org/10.1108/CG-06-2020-0258
Bauer, T. N., Erdogan, B., & Taylor, S. (2012). Creating and maintaining environmentally sustainable organizations: recruitment and onboarding. Business Faculty Publications and Presentations, 28,1-26.
Bertels, S., Papania, L., & Papania, D. (2010). Embedding sustainability in organizational culture. Retrieved from https://embeddingproject.org/pub/resources/EP-Embedding-Sustainability-in-Organizational-Culture.pdf
Brundtland, G. H. (1987). Our common future. Retrieved from https://www.are.admin.ch/are/en/home/media/publications/sustainable-development/brundtland-report.html
Carro-Suárez, J., Sarmiento-Paredes, S., & Rosano-Ortega, G. (2017). A cultura organizacional e sua influência na sustentabilidade empresarial. A importância da cultura na sustentabilidade empresarial. Estudios Gerenciales, 33(145), 352-365. https://doi.org/10.1016/j.estger.2017.11.006
Chang, Y. J., & Lee, B. H. (2022). The impact of ESG activities on firm value: multi-level analysis of industrial characteristics. Sustainability, 14(21), 14444. https://doi.org/10.3390/su142114444
Cici, C., & D'Isanto, D. (2017). Integrating sustainability into core business. Symphonya. Emerging Issues in Management, 1, 50-65. http://dx.doi.org/10.4468/2017.1.05cici.disanto
Creswell, J. W. (2013). Qualitative inquiry and research design : choosing among five approaches (3rd Edition). Sage.
Denzin, N. K. (2017). The research act: A theoretical introduction to sociological method . Routledge.
Epstein, M. J., Buhovac, A. R., & Yuthas, K. (2010). Implementing sustainability: the role of leadership and organizational culture. Strategic Finance, 91(10), 41.
European Union (2023).Regulation (EU) 2023/956 of the European parliament and of the council of 10 May 2023 establishing a carbon border adjustment mechanism. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32023R0956
Freitas Netto, S. V. D., Sobral, M. F. F., Ribeiro, A. R. B., & Soares, G. R. D. L. (2020). Concepts and forms of greenwashing: A systematic review. Environmental Sciences Europe, 32, 1-12. https://doi.org/10.1186/s12302-020-0300-3
Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of 　Sustainable Finance & Investment, 5(4), 210-233. https://doi.org/10.1080/20430795.2015.1118917
Galpin, T., Whitttington, J. L., & Bell, G. (2015). Is your sustainability strategy sustainable? creating a culture of sustainability. Corporate Governance, 15(1), 1-17. https://doi.org/10.1108/CG-01-2013-0004
Harris, L. C., & Crane, A. (2002). The greening of organizational culture: management views on the depth, degree and diffusion of change. Journal of Organizational Change Management, 15(3), 214-234. https://doi.org/10.1108/09534810210429273
Hatch, M. J. (1993). The dynamics of organizational culture. Academy of Management Review, 18(4), 657-693. https://doi.org/10.5465/amr.1993.9402210154
Kantabutra, S. (2021). Exploring relationships among sustainability organizational culture components at a leading asian industrial conglomerate. Sustainability, 13(4), 1733.https://doi.org/10.3390/su13041733
Ketprapakorn, N., & Kantabutra, S. (2022). Toward an organizational theory of sustainability culture. Sustainable Production and Consumption, 32, 638-654. https://doi.org/10.1016/j.spc.2022.05.020
Küçükoğlu, M. T., & Pınar, R. İ. (2016). The mediating role of green organizational culture between sustainability and green innovation: A research in Turkish companies. Business & Management Studies: An International Journal, 6, 64-85. https://doi.org/10.20944/preprints201611.0122.v1
Li, T. T., Wang, K., Sueyoshi, T., & Wang, D. D. (2021). ESG: Research progress and future prospects. Sustainability, 13(21), 11663. https://doi.org/10.3390/su132111663
Linnenluecke, M. K., & Griffiths, A. (2010). Corporate sustainability and organizational culture. Journal of World Business, 45(4), 357-366. https://doi.org/10.1016/j.jwb.2009.08.006
Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166, 114104. https://doi.org/10.1016/j.jbusres.2023.114104
Martins, F. S., da Cunha, J. A. C., & Serra, F. A. R. (2018). Secondary data in research–uses and opportunities. Podium Sport, Leisure and Tourism Review, 7(3). https://doi.org/10.5585/podium.v7i3.316
Mukhtar, B., Shad, M. K., Woon, L. F., Haider, M., & Waqas, A. (2023). Integrating ESG disclosure into the relationship between CSR and green organizational culture toward green innovation. Social Responsibility Journal. ahead-of-print. https://doi.org/10.1108/SRJ-03-2023-0125
Neuman, W. L. (2014). Social research methods: qualitative and quantitative approaches (7th Edition). Pearson.
Porter, T. H., Gallagher, V. C., & Lawong, D. (2016). The greening of organizational culture: revisited fifteen years later. American Journal of Business, 31(4), 206-226. https://doi.org/10.1108/AJB-04-2016-0011
Ramsey, J. L. (2015). On not defining sustainability. Journal of Agricultural and Environmental Ethics, 28, 1075-1087. https://doi.org/10.1007/s10806-015-9578-3
Rodriguez-Gomez, S., Arco-Castro, M. L., Lopez-Perez, M. V., & Rodríguez-Ariza, L. (2020). Where does CSR come from and where does it go? A review of the state of the art. Administrative Sciences, 10(3), 60. https://doi.org/10.3390/admsci10030060
Rokeach, M. (1973). The nature of human values. Free Press.
Ruggerio, C. A. (2021). Sustainability and sustainable development: A review of principles and definitions. Science of the Total Environment, 786, 147481. https://doi.org/10.1016/j.scitotenv.2021.147481
Schaltegger, S., Hörisch, J., & Freeman, R. E. (2019). Business cases for sustainability: A stakeholder theory perspective. Organization & Environment, 32(3), 191-212. https://doi.org/10.1177/1086026617722882
Schein, E. H. (2010). Organizational culture and leadership (3rd Edition). John Wiley & Sons.
Syed, A. M. (2017). Environment, social, and governance (ESG) criteria and preference of managers. Cogent Business & Management, 4(1), 1340820. https://doi.org/10.1080/23311975.2017.1340820
Tuulik, K., Õunapuu, T., Kuimet, K., & Titov, E. (2016). Rokeach’s instrumental and terminal values as descriptors of modern organisation values. International Journal of Organizational Leadership, 5, 151-161.
United nations (2004). Who cares wins. Retrieved from https://www.unepfi.org/fileadmin/events/2004/stocks/who_cares_wins_global_compact_2004.pdf
United nations (2021). Principles for responsible investment. Retrieved from https://www.unpri.org/download?ac=10948
Virtanen, P. K., Siragusa, L., & Guttorm, H. (2020). Introduction: toward more inclusive definitions of sustainability. Current Opinion in Environmental Sustainability, 43, 77-82. https://doi.org/10.1016/j.cosust.2020.04.003
White, M. A. (2013). Sustainability: I know it when I see it. Ecological Economics, 86, 213-217. https://doi.org/10.1016/j.ecolecon.2012.12.020
World economic forum (2023). Global risks report 2023 - A world economic forum report. Retrieved from https://www.weforum.org/publications/global-risks-report-2023/
Yin, R. K. (1994). Case study research: design and methods (2nd Edition). Sage.