| 摘要: | 企業之營運發展有其責任與義務:責任是指企業基於本身的生存與發展之目的，非自願且必須要達成的、具有強制性的事務；義務則是指企業在行有餘力時，考慮生存權及倫理道德等社會責任與環境正義，自願推動且無報酬的事務。為提升企業形象及競爭力，並在實質改善環境的同時獲得利潤、創造商機，企業藉由編撰企業永續發展報告來展現自身如何在現有經營管理架構下善盡環境及社會責任，以對利害相關者展現其永續發展績效已蔚為風潮。為此，本研究即以系統思維的組織管理架構、機制及管理程序為基礎，釐清與界定永續管理於組織經營管理定位與模式，並參考系統思維的組織管理程序：PIMCR3，透過規劃(Plan)、執行(Implementation)、監測(Monitoring)、控制(Control)、審查回顧(Review)與報告(Report)之一系列程序之回饋修正機制，以循環式的系統思維基模發展永續發展報告的目的、架構與內容，協助企業組織妥善呈現其善盡責任與義務、推動永續發展的具體成果。此外，本研究另就本研究成果與全球永續報告組織提出之企業永續報告綱領GRI G3版進行比較與分析，以提升本研究成果之易理解度與可應用性。 本研究根據系統思維所探討之企業永續發展模式及所發展之永續發展報告架構與內容，不僅可幫助企業系統化地展現其營運成果，更是企業管理系統持續改善之依據。企業在營運管理過程中，可依循此本研究所提出之建置永續發展報告之目的、架構與內容，評估本身營運過程是否符合永續發展模式，並依此對於企業現有永續發展程度進行評量及差異分析，回饋找出企業永續發展目標與策略，真正輔助企業推動永續發展。 Enterprise operational development has its responsibility and obligation. The responsibility is non-voluntary, and based on the purpose of survival and development itself, it belongs compulsory. Based on society and environmental justice consideration, obligation is voluntary without reward. For enhancing enterprise image, competitive ability, improving essential environment, harvesting the benefit and creating business opportunity. Enterprise writes sustainable development report to express the environmental and society responsibility in exist business management structure and express to the related people sustainable development performance. This is a trend and tide. This research is based on system thinking organizational management structure and process, clarifying and identifying sustainable management in organizational business management position and model, and referring to organizational management process of system thinking(PIMCR3), using circulative system thinking basic model to develop sustainable development report objective, structure and content through this series of Implementation, monitoring, control, review, report procedure and feedback modification mechanism, It wants to assist enterprise expressing its responsibility and obligation, entire achievement of pushing sustainable development. Moreover, this research wants to enhance the comprehension and application, it uses the research result compares to GRI G3 version structure and proceeds analysis. According to system think discusses enterprise sustainable development model, report structure and content, not only helps enterprise to express its business achievement by systematic manner, but also be accordance of the keeping improvement of management system. Enterprise can follow this research to evaluate whether it meets the sustainable development model, and proceeds enterprise present sustainable development progress differential analysis, through feedback, finding enterprise sustainable development target and strategy. That can real assist enterprise to enforce and enhance sustainable development job. |
