隨著全球環境變遷與企業社會責任意識的提升，企業經營模式逐漸由傳統的財務 導向轉向更全面的永續發展策略。永續平衡計分卡是一種將環境、社會與公司治理三個指標納入傳統平衡計分卡的績效管理工具。本研究旨在探討永續平衡計分卡如何協助企業有效整合這三個指標，並應用於個案A公司之策略管理，以提升其永續競爭力。
本研究透過個案研究法，分析A公司之財務報告、永續報告及三個指標評分，運用永續平衡計分卡設計適合該企業的績效評估架構與策略地圖。研究結果顯示，透過永續平衡計分卡，企業能夠有效整合這三個指標，提升環境永續與社會責任表現；優化內部流程與資源配置，提高能源效率與降低碳排放；強化利害關係人管理，提升市場信任度與品牌價值以及促進學習與成長，提升員工創新能力與組織韌性。
本研究進一步針對A公司提出具體策略建議，包括這三個績效指標設計、策略執行機制強化及數位轉型應用，以作為鋼鐵產業及其他高碳排放產業企業推動永續管理的參考。

With the increasing emphasis on global environmental changes and corporate social responsibility, business models have gradually shifted from traditional financial-oriented approaches to comprehensive sustainable development strategies. The Sustainable Balanced Scorecard integrates environmental, social, and governance indicators into the traditional Balanced Scorecard framework, providing enterprises with a more holistic performance management tool. This study aims to explore how Sustainable Balanced Scorecard facilitates the effective integration of these three indicators into corporate strategy and how it can be applied to a case study of Company A to enhance its sustainable competitiveness.
Using a case study methodology, this research examines Company A’s financial reports, sustainability reports, and three indicators’ scores to design a customized performance evaluation framework of Sustainable Balanced Scorecard and strategy map. The results show that Sustainable Balanced Scorecard provides many benefits including enabling enterprises to effectively integrate three indicators to improve environmental sustainability and corporate social responsibility; optimizing internal processes and resource allocation, improving energy efficiency and reducing carbon emissions; strengthening stakeholder management, increasing market trust and brand value as well as promoting learning and growth, fostering employee innovation and organizational resilience.
This study further provides strategic recommendations for Company A including the design of three performance indicators, the reinforcement of strategy execution mechanisms, and the application of digital transformation. These insights offer a valuable reference for Taiwanese steel companies and other high-carbon-emission industries seeking to implement sustainable management practices.

論文審定書i
誌謝ii
摘要iii
英文摘要iv
目錄vi
圖次viii
表次ix
第一章 緒論1
1.1研究背景與動機1
1.1.1研究背景1
1.1.2研究動機2
1.2研究目的4
1.3研究流程5
第二章 文獻回顧7
2.1ESG7
2.2平衡計分卡9
2.3永續平衡計分卡11
2.4策略與執行15
第三章 研究方法20
3.1個案研究20
3.2研究架構與步驟21
3.2.1研究架構21
3.2.2研究步驟23
第四章 個案研究25
4.1個案概述與其策略評估25
4.2指標統計相關分析31
4.2.1財務指標31
4.2.2永續指標37
4.2.3相關分析44
4.3策略地圖與永續平衡分卡46
4.3.1構面指標47
4.3.2策略地圖54
4.3.3永續平衡分卡58
第五章 結論與建議60
5.1研究結論與貢獻60
5.2研究限制與建議60
5.3未來研究方向62
參考文獻63
一、中文文獻63
二、外文文獻63

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