企業利害關係人ESG訊息溝通與決策實踐研究：案例比較分析

• Main Authors: 張英琪, Chang, Ying-Chi
• Other Authors: 蘇蘅, Su, Herng
• Format: Thesis
• Language: unknown
• Published: 2024
• Subjects: CSR; ESG溝通; SDGs; 利害關係人; 議題管理; 有效溝通; 結構洞; ESG Communication; Issue Management; Effective Communication; Stakeholders; Structural Holes; Arctic
• Online Access: https://nccur.lib.nccu.edu.tw//handle/140.119/150230; https://nccur.lib.nccu.edu.tw/bitstream/140.119/150230/1/100301.pdf

碩士 國立政治大學 傳播學院碩士在職專班 110941003 面對因氣候變遷而帶來的碳減挑戰，從歐盟的碳稅到2050年的淨零排放目標，企業日益認識到減少碳排放的迫切性。在「公民責任」與「永續發展」方面，企業的態度從「nice to have」轉變為「must do」，這一轉變意義重大。本研究透過深入訪談17位包括高層管理者、員工、顧客、供應商、顧問及媒體在內的企業相關利害關人，結合文獻分析，探討了兩家代表性的台灣中小企業——歐萊德和綠藤生機的ESG策略。 整體來看，兩公司的共同點在於如何提供值得信任的經營策略，在環境和社會責任上，公司經營和利害關係人之間如何建立精準、透明而真實的ESG溝通策略，並且經得起內外檢驗，達成負責任的永續經營目標。雖然這兩家公司都將ESG作為優先事項，並服務於B2B及B2C市場，不過兩公司溝通策略有其差異。歐萊德專注於高端市場，提供綠色美妝產品和環境教育，利用社會學方法創造結構洞效應來擴展市場。綠藤生機則強調線上與線下體驗的一致性，融合行銷技巧來推廣可持續性發展，並以其天然護膚品理念吸引顧客。 研究建議，有效的ESG實踐包括整合核心業務策略、確保透明度、建立責任機制、與利益相關者互動、創新、風險管理、提供員工發展機會，以及與其他組織合作。此研究揭示了如何在資源有限的情況下有效進行ESG溝通和實踐的觀察，為其他面臨類似挑戰的中小企業提供參考。 Addressing the carbon reduction challenge posed by climate change, from the EU's carbon tax to the 2050 net-zero emissions target, businesses are increasingly recognizing the urgency of reducing carbon emissions. The shift in corporate attitude from 'nice to have' to 'must do' in terms of civic responsibility and sustainable development is significant. This study, through in-depth interviews with 17 stakeholders including top management, employees, customers, suppliers, consultants, and media, combined with literature analysis, explores the ESG (Environmental, Social, and Governance) strategies of two representative Taiwanese SMEs – O’right and Greenvines. Overall, the commonality between the two companies lies in how they deliver trustworthy business strategies. In terms of environmental and social responsibility, it involves how the companies and their stakeholders establish accurate, transparent, and genuine ESG communication strategies that can withstand scrutiny from both inside and outside, achieving responsible and sustainable operational goals. Although both companies prioritize ESG and serve both B2B and B2C markets, their communication strategies differ. O’right focuses on the high-end market, offering green beauty products and environmental education, using sociological methods to create a structural hole effect to expand their market reach. Greenvines, on the other hand, emphasizes the consistency between ...