Establishment of A Sustainability Balanced Scorecard－Example of Semiconductor Industry in Taiwan

• Main Authors: Ta-Che Chen, 程大哲
• Other Authors: 胡憲倫
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/72q24w

碩士 === 國立臺北科技大學 === 環境工程與管理研究所 === 96 === With increased sustainable development awareness, current market values have changed from financial performance to triple bottom line (TBL) performance. The conventional balanced scorecard (BSC) plays a crucial role in enhancing business performance, but it does not fully consider environmental and social aspects, the BSC is a poor decision-making tool for sustainability. This study attempts to establish a sustainability balanced scorecard (SBSC) for Taiwanese semi-conductor industry for executing characteristics analysis. The SBSC is constructed by integrating economic, social and environmental aspects into the existing four perspectives of the conventional balanced scorecard, and then restructuring the financial and customer perspectives to the sustainability and stakeholder perspectives in order to improve the shortfall of the conventional BSC in measuring the corporate sustainability assessment. The Fuzzy Delphi Method (FDM) together with the Analytic Network Process (ANP) is applied to construct a SBSC framework with 4 perspectives and 25 measures and to obtain the weightings of different sustainability measures. The results indicate that the most important 5 measures are capability of gaining profitability (0.2528), green innovation and investment (0.1563), green image (0.1546), curstomer satisfaction (0.0799), and sustainability awareness of top management (0.0516). Among these measures, Top three of them are all in the sustainability perspective, which consists of 56% of the overall weighting. It is anticipated that the proposed SBSC is able to assist Taiwanese companies to enhance their competitiveness in this sustainability era.