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題名：企業社會責任績效評估之多屬性決策 -以BOT污水下水道專案為例
作者：耿彥偉
作者(外文)：Ken, Yen-Wei
校院名稱：中原大學
系所名稱：企業管理學系
指導教授：胡宜中
邱榆淨
學位類別：博士
出版日期：2023
主題關鍵詞：公私夥伴關係；興建-營運-移轉模式；多元利害關係人；企業社會責任；多屬性決策；德爾菲法；決策實驗室法；網路分析程序法；重要度及績效值分析；public-private partnerships (PPPs)；Build－Operate－Transfer (BOT)；multiple stakeholders；corporate social responsibility (CSR)；multiple attribute decision-making (MADM)；delphi method；decision making trial and evaluation laboratory (DEMATEL)；analytic network process (ANP)；importance-performance analysis (IPA)
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政府採用民間參與興建、營運及移轉的BOT (Build－Operate－Transfer, 以下簡稱BOT) 模式推動公共建設，主要是藉由引進企業資金、專業能力及管理經驗，來改善政府的財政及經營問題。由於BOT企業財務能力被視為成功推動BOT的重要因素之一，因此，相關研究大多以財務及經濟的角度、較少從外部利害關係人的角度，來探討BOT的相關議題。
由於BOT的規模大、施工期較久，企業為避免融資壓力，常採取效率施工，希望能早日進入營運階段，透過向民眾收取使用費來平衡前期建設成本。就政府而言，當初引進民間資源，以BOT模式推動公共工程，就是為了提升效率，提高施政滿意度，無理由反對效率施工。但執行過程中，企業常未能善盡管理責任而便宜行事，導致施工品質不佳，衍生環境惡化問題，引發人民質疑企業未履行社會責任及政府未善盡監督責任等問題。
本研究以國內規模最大的桃園污水BOT專案為實證個案，對執行者企業及受影響者人民，分別進行不同利害關係人的多屬性決策分析，探討BOT專案善盡CSR的關鍵準則。本研究先採用德爾菲法建立分析架構，指導後續的研究方向，再以多屬性決策分析找出準則之間的關聯性及管理源頭，最後以重要度及績效值分析提出改善對策。重要的管理意涵如下：
一、經由決策實驗室法與網路分析程序法找出雙方認同的「利他思維」、「整體思維」、「決策品質」、「資源挹注」、「組織體質」、「組織競爭」、「系統溝通」等7項準則，做為專案善盡CSR的關鍵準則。另外，BOT企業及人民選出「組織質變」及「社會發展」作為其重視的準則，代表BOT企業與政府結盟，在於想藉由社會發展及經營力提升的力量，來思考自身永續發展的問題。未來建議透過相應的ESG指標，發展BOT企業的CSR績效評估模式。
二、為找出關聯準則所衍生的管理意涵，本研究採用準則群組化概念，結合動態能力觀點及資源基礎理論，找出適用BOT企業的CSR決策模式：先以「聯結群組」收集外部訊息，續以「決策群組」辨識關鍵議題及配置資源，再透過「功能群組」發展改善對策。
三、藉由觀察準則群組之間的因果關係及認知差距，引入涓滴效應觀點，發現現行BOT的倫理衝突，導因於未納入契約範圍的下包商問題，建議政府/企業/下包商，未來透過綁約來處理現行問題。
The government adopts BOT (Build－Operate－Transfer, BOT), which includes private sectors involvement in construction, operation, and transfer, as the mode to promote public construction. This is mainly due to the reliance on the introduction of corporate funds, specialties, and managerial experiences to improve the government’s financial and operational issues. As BOT corporations’ financial capabilities are regarded as one of the critical factors to successfully implementing BOT projects, a lot of research has been conducted in the aspects of finance and economy, whereas there is little research done on BOT-related issues from the point of view of external stakeholders.
As BOT projects usually involve larger scales and more extended construction periods, corporations usually avoid financing pressure by adopting efficient construction. By doing so, they expect to be able to start the operation phase soon and cover the initial construction costs by charging usage fees from civilians. In terms of the government, the initial introduction of private sectors’ resources and the adoption of the BOT mode to implement public construction are to raise efficiency and satisfaction for policy implementation, and there’s no reason to object to efficient construction. However, during the process of execution, corporations often do not take full responsibility for management and act at their own discretion, which results in poor construction quality and deterioration of the environment. This evokes civilians’ doubts about the corporations’ inability to execute corporate social responsibilities and the government’s incompetence in supervision.
This research takes the largest BOT in Taiwan, the Taoyuan Sewer project, as the empirical case study and conducts multiple attribute decision-making of multiple stakeholders from the executing corporation and affected civilians. The research is to explore the key criteria for BOT project conductors’ full execution of CSR. The research uses Delphi Method to set up the analysis structure and further research directions. Then multiple attribute decision-making is used to find the criteria’s correlation and source of management. Finally, strategies for improvement are put forward through the importance-performance analysis. The key management implications are as follows:
1. Through decision making trial and evaluation laboratory, and analytic network process, the seven criteria that both parties agree on can be sorted out and serve as the key criteria for project conductors’ complete execution of CSR: “altruistic thinking,” “holistic thinking,” “decision-making quality,” “resource injection,” “organizational capability,” “organizational competitiveness,” and “system communication.” In addition, BOT corporations and civilians choose “organizational evolution” and “social development” as the criteria they value, which represents the alliance of BOT corporations and the government lies in using the power from social development and elevated operating ability to reflect on their own sustainable development issues. In the future, it is suggested that corresponding ESG indicators should be used to develop BOT corporations’ CSR performance evaluations.
2. To find the management implications derived from the association criterion, the research adopts the criterion grouping concept, incorporating dynamic capabilities view and resource-based theory to find the CSR decision-making model suitable for BOT corporations. First, external information is collected through the “linked group,” then the “decision-making group” is used to identify key issues and conduct resource allocation, and finally, strategies for improvements are generated from the “function group.”
3. Through the observation of the causal relationships and cognitive differences among criterion groups, the trickle-down effect is introduced to identify the current ethical conflicts in BOT projects. The cause is the subcontractors that are not subject to the contract. It is advisable that the government /corporation /subcontractor deal with the existing issues by signing legally binding contracts.
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