| 摘要: | 為了改善永續實務與吸引投資者，新興市場企業逐漸將入選永續指數，納為組織推動企業永續的策略之一。早期在社會責任投資(socially responsible investment, SRI)或永續投資的研究上，較偏重於調查企業永續與公司價值關係，鮮少探討企業如何跟永續指數議合的實務作法，特別是從組織與資訊系統的觀點。為了解決此研究上的落差，本研究利用決策實驗室法(Decision-making Trial and Evaluation Laboratory, DEMATEL)鑑別關鍵的組織因素，瞭解影響企業入選道瓊永續指數(Dow Jones Sustainability Index, DJSI)的關鍵因素。探討個案公司為連續入選DJSI多年的電子業，總共有七家公司參與本研究分析，最後鑑別出五個主要的關鍵因素，及其相對應的實務作法。
為了回應DJSI對於永續評比的要求，組織內部必須持續導入與改善永續作為．才能提高每年入選的機會。為了因應企業永續作法在組織內部推動過程，資訊系統被視為是執行永續營運的報告、模式與策略地圖中，不可或缺要素。有鑑於此，本研究延伸出第二個研究目的為探討導入永續資訊系統的關鍵因素，瞭解透過資訊系統有效地推動企業永續實務，協助企業邁向永續指數。然而，過去探討永續資訊系統導入的關鍵因素與實務作法並不多見，本研究以光寶科技公司為分析個案，建構一個涵蓋18個因素的架構，利用DEMATEL方法鑑別六個關鍵因素，並且探討實務上個案公司如何導入永續資訊系統的作法。
本研究主要貢獻從組織觀點探討影響新興市場企業入選DJSI永續指數的關鍵因素，研究結果擴展永續實務的知識，瞭解新興市場跟DJSI進行議合的能力。另一方面，從資訊系統觀點探討永續資訊系統導入的關鍵因素，有助於企業預作準備，協助企業參與DSJI永續評比。不論從組織或資訊系統的觀點，關鍵因素的知識，皆有助於企業推動永續實務或導入永續資訊系統，讓管理者可以預作規劃，朝向邁向入選DJSI永續評比。
;To improve sustainable practices and attract investors, companies in emerging markets have increasingly embraced strategies for inclusion in rapidly expanding sustainability indices. However, most early studies on socially responsible investment (SRI) or sustainability investing have only focused on exploring the relationship between corporate sustainability and firm value. Moreover, little has been done to explore the practices of emerging market companies for engaging with sustainability indices in terms of organizational and information systems perspectives. To address this research gap, first of all, we employed the Decision-making Trial and Evaluation Laboratory (DEMATEL) method to identify critical organizational factors that influence the successful inclusion of emerging market companies in the Dow Jones Sustainability Index (DJSI). Five critical factors and practices were identified based on the analysis of seven Taiwanese electronics companies that have been listed in the DJSI for several consecutive years.
In response to the sustainability assessment from DJSI, as noted previously, sustainable practices should be embraced and implemented continuously. In doing so, the increasing recognition of information systems (IS) has regarded as an essential element of reporting, modeling, and strategy mapping of sustainable business. This led to the second objective of this study is to identify critical factors for implementing sustainable IS in enabling companies towards sustainability indices. Nonetheless, critical factors and investigated practices on the implementation of sustainable IS have not been fully explored. We address this gap by developing a framework that identifies 18 factors that influence the implementation of sustainable IS in the case of Lite-On Technology Corporation in Taiwan. Considering the interrelationship among the factors, the DEMATEL method was employed to identify six critical factors. Best practices corresponding to critical factors identified by the case company were also generated.
This study contributes to the literature by exploring the critical factors that influence the inclusion of emerging market companies in sustainability indices in terms of organizational perspective. The results extend the knowledge on sustainable practices and have implications for emerging market companies to understand their existing capabilities for engaging with the DJSI. In addition, critical factors for implementing sustainable IS in enabling companies towards DJSI was identified that provided an insight for companies to prepare for sustainable IS implementation. With this knowledge within organizations, in terms of organizational and information systems perspectives, managers can formulate plans regarding which practical measures to focus on for achieving successful inclusion of sustainable indices of DJSI. |
