| Summary: | 碩士 === 國立政治大學 === 企業管理研究所(MBA學位學程) === 107 === In view of the fact that the disclosure of non-financial information has been widely recognized by the international community, our government has also expanded the scope of listed companies that have compiled and applied for corporate social responsibility reports in stages. According to this trend, more and more enterprises will execute the disclosure in the future. Therefore, companies are willing to assess and improve their sustainability performance, whether they are self-responsive to sustainable actions or to expose non-financial information to companies in compliance with laws and regulations. This study proposes the methodology of the application of sustainable value stream mapping based on the triple bottom line principle. This methodology is actually implemented by a case company to verify its effectiveness. In the future, when non-financial information becomes a project that most companies must expose, companies can refer to the methodology of this study to make good use of the sustainable value stream mapping, to quantify and visualize the performance of the company. Further, to develop an improvement plan for corporate sustainability performance and create sustainable value.
The result of this study indicates that, the problems and challenges that may be encountered in applying the sustainable value stream mapping. Since the sustainable value stream mapping combined with the triple bottom line principle was proposed in 2014, the academic applications are limited. Therefore, the definition of indicators and the collection of data for indicators are still insufficient or overly ideal in the operation of practical cases. However, this study also found that the sustainable value stream mapping tool does provide a convenient framework to help companies quickly examine current economic, environmental, and societal performance. Through understanding the company's current sustainable performance, the company is able to identify improvement points, and then develop improvement plans to provide an implementation guide for corporate to develop sustainability.
This study contributes to the literature of sustainability value stream mapping by developing a methodology for the application of a sustainable value stream mapping, and this methodology has been validated through a case study. And from the case study, this study further makes corresponding suggestions to the insufficient part of the previous researches. It also provides a guideline and an example for reference to practitioners when they want to access the sustainable performance of their companies.
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