實踐ESG，打造永續新商模 -以台達電為例;Implementing ESG, Establishing a Sustainable New Business Model -A Case Study of Delta Group

NCUIR > School of Management at National Central University > enterprise resource planning of Optics and Photonics > Electronic Thesis & Dissertation > Item 987654321/94817

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/94817

Title:	實踐ESG，打造永續新商模 -以台達電為例;Implementing ESG, Establishing a Sustainable New Business Model -A Case Study of Delta Group
Authors:	陳美惠;Chen, Mei-Hui
Contributors:	會計研究所企業資源規劃會計碩士在職專班
Keywords:	ESG;台達電;永續;重新想像資本主義;ESG;Delta;sustainable;reimagining capitalism
Date:	2024-05-22
Issue Date:	2024-10-09 15:31:53 (UTC+8)
Publisher:	國立中央大學
Abstract:	自2019年爆發新冠病毒疫情以來，全球經濟和商業模式發生重大變革。這次變革，使人們的思維從有形價值轉為重視無形價值，並推動資本市場對更多揭露規範的需求。從永續會計準則（SASB）、氣候相關財務揭露（TCFD）、自然相關財務揭露（TNFD），到不平等相關財務揭露（TIFD），一系列的國際新趨勢，預告著企業全面實踐ESG的時代到來。瑞貝卡．韓德森（Rebecca Henderson），被譽為研究ESG的權威。她在2021年的著作《重新想像資本主義：全面實踐ESG，打造永續新商模》（Reimagining CAPITALISM in a World on Fire）中，深入剖析企業永續轉型的案例，這些企業因為轉向永續發展思維，不僅開拓視野，更在顧客、員工、供應商之間建立信任感和參與感。這種轉變創造了企業新一波的成長曲線，值得台灣企業學習和借鏡。本研究是引用瑞貝卡．韓德森在書中所提出的五個關鍵要素理論為框架，應用於台達電的情境，以探討其在ESG的實踐和永續商業模式的建構。 ;Since the outbreak of the COVID-19 pandemic in 2019, there has been a significant transformation in the global economy and business models. This transformation has shifted people′s focus from tangible values to emphasizing intangible values, and it has spurred the capital market′s demand for more disclosure standards. From Sustainability Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), Task Force on Nature-related Financial Disclosures (TNFD), to Task Force on Inequality-related Financial Disclosures (TIFD), a series of international trends herald the imminent era of comprehensive ESG (Environmental, Social, and Governance) implementation. Rebecca Henderson, acclaimed as an ESG authority, extensively analyzes corporate sustainability transformation cases in her 2021 book "Reimagining CAPITALISM in a World on Fire." These companies, by embracing a sustainable development mindset, not only broaden their perspectives but also establish trust and engagement among customers, employees, and suppliers. This transformation creates a new wave of growth curves, making it valuable for Taiwanese businesses to learn from and emulate. This study applies Rebecca Henderson′s five key elements theory to the context of Delta Electronics, exploring its ESG practices and the construction of a sustainable business model.
Appears in Collections:	[enterprise resource planning of Optics and Photonics] Electronic Thesis & Dissertation

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