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題名：啟動驅動因子極大化企業永續價值
作者：饒淑華
作者(外文)：Rao, Shu-Hua
校院名稱：中華大學
系所名稱：科技管理博士學位學程
指導教授：王瑜哲
李友錚
學位類別：博士
出版日期：2018
主題關鍵詞：永續價值；智慧資本；企業社會責任；多準則決策(MCDM)；DEMATEL-ANP (DANP)；sustainable value；intellectual capital；corporate social responsibility；Multiple-criteria decision-making (MCDM)；the DEMATEL-based ANP (DANP)
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摘要
在瞬息萬變及複雜的數位經濟環境中，高層管理者面臨著公司資源配置決策和企業永續發展的壓力。要提升以上二者便需要有效的企業價值及績效評估方法，以利資源有效利用及提升企業價值及永續發展。企業價值及績效評估應包含財務及非財務各個面向，以智慧資本(IC)全方位的構面評估企業價值及績效已行之有年，但其分類龐雜，隨著社會及經濟環境變遷，指標繁衍眾多，而且至今尚無法成為公開且揭露一致的標準報告；再者，如今涉及智慧資本(尤其是人力資本及社會資本)且有相當大關聯程度的企業社會責任(CSR)是最近社會及政府重視的重大議題，且規定將其納入各公開發行公司年報之中。CSR被包括於智慧資本的社會資本最多，其次為人力資本及其它。然而，個別研究IC及CSR兩個理論的學術文章很多，但結合這兩項理論的研究非常稀少。故本研究企圖結合IC和CSR兩項重要理論，彙整相關文獻、理論及實務因子，使用多準則決策 (MCDM)的方法- 包括三種由簡單至複雜的研究方法及應用，以各方法選擇出的企業永續價值的驅動因子(SVDs)做分析及比較其優劣：第一是簡單的回歸分析和重要性績效分析(IPA)，其次是適合萃取因子少且因子各自獨立的企業的層次分析法(AHP)，以及適合大而營運流程複雜的DEMATEL-ANP(DANP)方法。此三種研究方法提出了公司永續性評估框架的研究方法，萃取出公司永續的價值因子，期望企業能利用其資源重要程度及優先順序決策，創造企業及其利益關係人最大價值和找出維持企業永續價值及競爭優勢的最佳解決方法。
本研究以台灣高鐵公司(THSRC)為例，其分析結果如下：第一種包含兩種簡單統計方法其IPA分析結果顯示: THSRC須繼續維持員工安全的工作環境以及顧客滿意度及忠誠度，並且要加強改善員工薪資及福利(CSR)，企業文化和企業訣竅，如此可以將企業的永續價值最大化；其次，回歸分析的結果顯示:只有顧客忠誠度對短期的財務績效有正向影響。第二種方法層級分析法結果顯示: THSRC於顧客關係維度(包括顧客忠誠度和顧客滿意度)有非常強的影響及績效，但於員工關係及財務關係有較強的影響力但較弱的績效。因此，建議 THSRC應該繼續維持顧客關係各個面相及強化員工關係及財務關係，才能讓公司取得最大的永續價值利益。最後，DANP方法結果顯示: THSRC應該將公司資源持續關注於顧客關係(顧客忠誠度及和顧客滿意度)，員工關係(關於工作環境中的工資，福利和安全)，提高資源分配於無形基礎設施(企業文化)及其與投資者的財務關係。特別提出的是: 顧客、員工及投資者關係是目前CSR最關注的議題，而建構無形基礎設施則是智慧資本所關注的議題，因為台灣高鐵是屬於大而營運複雜的公司，由DANP的研究方法更能體現其真正研究目的。四種方法結果顯示:DANP的方法可以處理有關系統間存在的交互關係及能在複雜混沌環境下萃取出較多的永續發展價值因子並給予排序，所以優於其他三個方法。並且，由DANP的結果較能充分顯示 :企業的永續價值不以短期財務及營運績效為主，取而代之的，無形的IC及CSR才是企業永續發展之道。
ABSTRACT
Intellectual capital (IC) has been well assessing for the value and performance of enterprises for past years. As the social and economic environment changes, CSR is an important issue and provides for its inclusion in the annual reports of publicly held companies; it is included in IC, especially for the social capital and human capital. However, there are many academic articles on individual IC and CSR theories, but the research combining these two theories is very rare. Therefore, intellectual capital (IC) and corporate social responsibility (CSR) were applied to determine value drivers for creating corporate stakeholder value and sustainable competitive advantages. The paper combines intellectual capital (IC) and corporate social responsibility (CSR) factors to develop a method for maximizing stakeholder sustainability value. In this study, the author applied multi-criteria decision-making methods (MCDM) including three research methodology: regression analysis and importance-performance analysis (IPA), Analytic Hierarchy Process (AHP), and the DEMATEL-based ANP (DANP) model. The purpose of these methods is searching suitable method to priority and distributes resources, determine how to solve their problems and enhance the sustainable development of enterprises value.
This study applies the Taiwan High Speed Rail Company (THSRC) as an example. The results of the analysis are as follows: The results of the first method on IPA analysis show that THSRC should keep good job on safe working environment for employee, customer satisfaction and customer retention and loyalty. If THSRC improves employee relation (salary and welfare), intangible infrastructure (corporate culture) and knowledge skill (corporate know-how), it can maximize the sustainable value of the enterprise; second, the results of regression analysis show that only customer relation (customer loyalty) has a positive effect on short-term financial performance. The second method, AHP, show that: THSRC in the customer relationship dimensions (including customer loyalty and customer satisfaction) have very strong impact and performance and very strong impact and weak performance on employees’ and investors’ relationship. Therefore, it is suggested that THSRC should continue to maintain all aspects of customer relationship and improve relationship of employees and investors for maximizing the perpetual value of the company. Finally, the results of the DANP approach show that THSRC should keep corporate resources to customer relationships (customer loyalty and customer satisfaction), employee relations (wages, benefits, and safety in the work environment), and prioritize organizational resources to intangible infrastructure (corporate culture) and its financial relationship with investors. In particular, the relationship between customers, employees, and investors is the most concerned issue of CSR at present, and the construction of intangible infrastructure is the topic of concern for IC because THSRC belongs to a large and complex operation of the company. To reflect the true research purposes of THSRC, the results of DANP show: The sustainable value of enterprises is not based on short-term financial and operational performance, replaced by the invisible IC and CSR is the sustainable development of enterprises. DANP Consider the effects of interaction and can extract more factors so it is suitable for large companies in complex operating systems. Therefore, the method of DANP is outperformed other approaches in assessing the value drivers of sustainability.
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