綠色使命與競爭優勢的探討－以永豐餘造紙公司為例

AN EXPLORATORY STUDY OF GREEN MISSION AND COMPETITIVE ADVANTAGE FOR THE CASE OF YUEN FOONG YU PAPER MANUFACTURING CORPORATE　

國立高雄第一科大行銷與流通管理系副教授　

摘要

　　隨著全球暖化問題的嚴重，與環保意識的日益崛起，近年來生態及環境保護之「永續發展」概念正逐漸受到重視。本研究屬探索性研究之範疇，採取個案研究方式進行，透過訪問具代表性的個案永豐餘造紙公司為對象。依據訪談結果，並參考次級資料來源，深入分析永豐餘綠色使命的相關具體行動，並探討各項綠色環保實踐與競爭優勢之關聯性，依研究發現歸納出八項命題。本研究獲得兩項結論：首先，企業可透過綠色與環保的企業文化的塑造，在未來環保趨勢中取得先機，進而改變產業遊戲規則，創造生態永續市場或綠色產業。其次，企業採行推動製程減廢、廢棄物資源回收等低污染環保活動，可降低成本取得領先地位，具體實踐節能減碳的目標與善盡環境保護的企業社會責任。將綠色使命融入其產品創新設計、製程創新與回收創新中，進而創造產品與服務之差異化競爭優勢。　

關鍵詞：綠色使命、生態效益、綠色創新、競爭優勢

ABSTRACT

　　As the degradation of global warming and the increasing value of environmental consciousness, the concept of Sustainable Development of ecology and environmental protection gains more attention day by day. This exploratory study is a case study adopting interviews with representative case-Yuen Foong Yu Paper Manufacturing Corporate. Based on the interviewing result as well as the secondary data, the study analyzes the actions of green mission and probes into the relation between Green environmental protection practices and competitive advantage of the corporate. Eight propositions are induced and leads to two conclusions. First, the cultivation of green and environmentally friendly corporate culture exceeds in the future green trend and further makes changes in industry game rules with creating the ecology sustainable market or green industry. Second, the low-pollution environment protection actions such as the promotion of waste reduction in the manufacturing process the recycling of waste materials put the corporate in a cost-down leading role. At the same time, the corporate substantially realizes the objective of reducing the carbon through energy conservation and practices the corporate social responsibility to protect the environment, creating differentiation competitive advantage on product and service via merging green mission into product innovation design, manufacturing process innovation, and recycling innovation.　

Keywords: Green Mission、Eco-Efficiency、Green Innovation、Competitive Advantage

回目錄

綠色供應鏈管理實務與組織績效關係之研究－以資訊科技為調節效果

A STUDY ON PRACTICES OF GREEN SUPPLY CHAIN MANAGEMENT AND PERFORMANCE - THE MODERATING ROLE OF INFORMATION TECHNOLOGY　

曾耀煌

大葉大學企業管理研究所副教授

賴冠宏

大葉大學企業管理研究所碩士

王榆嘉

大葉大學企業管理研究所碩士

摘要

　　在追求綠色供應鏈管理的過程中，企業如何兼顧公司的經營策略與所衍生的環境保護是企業最重要的課題。本研究主要目的在探討綠色供應鏈管理實務的前因與後果，並且探討資訊科技在綠色供應鏈管理實務與組織績效中所扮演之調節效果。本研究針對2009中華徵信所公布的台灣地區製造業前2,000大型企業進行調查，研究結果發現，綠色供應鏈管理實務在綠色供應鏈管理前置因素與績效之關係上具有中介效果；資訊科技在綠色供應鏈管理實務對績效之關係上具有顯著的調節效果。　

關鍵詞：綠色供應鏈管理實務、組織績效、資訊科技

ABSTRACT

　　From the pursuit of green supply chain management, how to balance the company's strategy and environmental protection is the most important issue. This purpose of this study is to explore the antecedents and consequences of green supply chain management practices, the moderating effects between the relationship of green supply chain management practices and organizational performance. Based on data collected from 2000 large manufacturing firms in Taiwan, the researcher has come into the following conclusions. (1)Green supply chain management practices has a mediating effects on the relationship between the antecedents and consequences of green supply chain management practices; (2)IT has a substantial moderating effect in green supply chain management practices and organizational performance relationship.　

Keywords: GSCM Practices, Organizational Performance, IT　

回目錄

綠色能源產業之價值動因

THE VALUE DRIVERS OF GREEN ENERGY INDUSTRY　

張育琳

嶺東科技大學會計資訊系副教授

傅鍾仁

國立雲林科技大學會計系教授

翁鶴云

國立雲林科技大學會計研究所碩士

摘要

　　本研究因應國際油價飆漲之情勢，以「國際原油價格」與「綠色能源產品比重」做為非會計資訊之替代變數，延伸Burgstahler and Dichev（1997）選擇權評價模式概念，逐步探討油價對具綠色能源特質產業公司價值之影響。並以台灣之太陽能及LED照明應用等兩子產業為對象，試圖建立台灣綠色能源產業之企業評價模型。研究結果顯示，國際原油價格與綠色能源產品比重等兩價值動因會正向影響綠色能源產業之股權評價，且對於產品比重大者影響程度較比重小者顯著。而2008年的金融海嘯應可視為重要干擾因素之一，在金融海嘯期間，所評估之綠色能源公司價值不受油價之影響，但在非金融海嘯期間，油價對於綠色能源產業公司價值有正向影響。　

關鍵詞：綠色能源、選擇權評價模式、國際原油價格、公司價值

ABSTRACT

　　With the rising up of stock price of green energy industry in recent years, investors should be cautious about whether the stock price reflects firm value reasonably. Due to the pop up of international crude oil price, this study takes “crude oil price” and “relative weight of green energy products” as proxy variables of non-accounting information, extending the concept of Burgstahler and Dichev（1997）optional evaluation model to discuss the effect of crude oil price and relative weight of green energy products on firms value. We take two domestic industries, solar energy and LED, trying to establish the evaluation model of Taiwan green energy industry. The result shows that the impact of oil price and the relative weight of green energy products are found to have positive effects on the firm values of green energy industry. The larger the relative weight of green energy products will positively affect the stock price more than the smaller relative weight of green energy products. Furthermore, the 2008 financial crisis can be one of key interference factors, the crude oil price doesn’t have effect on the firm value of green energy industry during the financial crisis, but it has positive influence during non financial crisis. 　

Keywords: Green Energy, Optional Valuation Model, Crude Oil Price, Firm Value

回目錄

綠能創新企業之技術鑑價—以宇春綠能源科技公司為例

THE TECHNOLOGY VALUATION OF GREEN ENERGY INNOVATION BUSINESS FOR THE CASE-STUDY OF YEU-CHUN GREEN ENERGY TECHNOLOGY INCORPORATED COMPANY　

莊水榮

國立嘉義大學管理研究所博士生

張彥輝

和春技術學院行銷與流通管理系助理教授

李鴻文

國立嘉義大學企業管理學系副教授兼所長

摘要

　　由於全球溫室效應的衝擊，綠能技術與創新成為產業界競相投資的熱門標的。企業投入資源進行綠色技術與創新的研發，其研發成果透過專利等智慧財產權予以保護。企業的無形資產透過適當的技術鑑價，可以轉化成合理的無形資產價值，透過銀行融資、技術授權、專利交互授權或技術交易買賣，皆可創造企業更靈活的策略，創造企業最高獲利與永續經營。然何種適當鑑價模式，才能評鑑合理的資本價值，且普為會計師、技術擁有者、市場投資者與銀行放貸者等利益相關者認同？

　　本研究以個案研究法探討宇春綠能源科技股份有限公司之技術鑑價，擬以該公司的道路儲能技術為標，藉著探索個案公司之發展歷程及其研發管理之經驗和利基，確認未來道路儲能之需求與導向，進行合理之技術鑑價模式。期能為我國新興產業-道路儲能產業，建構創新價值的技術鑑價思維，以做為政府單位、綠能企業與銀行業者之參考運用，並企盼能提供政府擬定未來綠能發展政策之參考。
　

關鍵詞：道路儲能、綠能創新、創新價值、技術鑑價

ABSTRACT

　　Confronted by global warming, green energy technology and innovation has become the most sought after investment project. Enterprises devote their resources to develop green technology and innovation, with the results of their efforts protected by intellectual property rights such as patents. Through suitable technology evaluation, intangible assets held by enterprises can be converted to resonable intangible asset value. Bank financing, technology licensing, patent cross-licensing or technology transfer can further provide enterprises with flexible strategies, thus creating maximum profits and sustainable operations.

　　This case-study looks at the technology valuation of Yeu-Chun Green Energy Technology. Yeu-Chun has developed an innovation strategy of combining the R&D and production of road power storage with global positioning and the establishment of marketing channels, jumping out of the traditional energy Red Ocean market, and into the clean, green energy Blue Ocean market. This study looks at the technology evaluation of Yeu-Chun’s technologies by mapping out the development of the road power storage company and understanding its R&D and management experiences and niche market. This study recognizes the demand and direction of future road power storage, and aims to build an innovative technology valuation strategy for our emerging industry, i.e. the road power storage industry, so as to provide an important basis for government agencies to formulate future technology developments, as well as a reference for other related energy technology companies.

Keywords: Road Power Storage, Green energy innovation, Innovation Value, Technology valuation　

回目錄