永續文化下的ESG價值體系-以某會計師事務所的卓越實踐為例

Abstract

近年來，永續發展的興起對企業營運模式產生了深遠影響。隨著永續概念的傳入，企業逐漸意識到培育永續文化的重要性。本研究透過台灣某會計師事務所的卓越永續實踐，深入分析並歸納出內部成員所認同與共享的永續價值觀類型。藉由Rokeach價值體系，我們有效辨識出E（環境）、S（社會）和G（治理）三者各自的「終極價值觀」與「工具價值觀」，從而描繪出一套永續文化下的ESG價值體系。過去的永續文化研究中指出，「價值觀」被視為是行為指導和提升成員永續承諾的關鍵角色。然而，目前的研究尚未明確表述永續文化的價值觀內涵或其運作機制，且鮮少依照E、S和G三者分開討論。因此，本次研究採取質性研究方法，選定永續表現優良的會計師事務所，並通過深度訪談與次級資料蒐集，來獲取不易由外在資料或表現察覺的價值觀。之後，藉由主題分析法進行編碼，以建立有邏輯的分析架構與有條理的結論。本研究結果表明，個案公司具備的終極價值觀包含「環境共存」、「以人為本」、「公司秩序」和「社會認可」，並透過ESG各自的工具價值觀來達成。總結來說，本次研究結果提供了不同的視野看待永續文化，並有效區分永續文化所蘊含的價值觀類型與了解其運作機制。研究建議企業在未來執行永續發展時，唯有真正納入「環境共存」、「以人為本」與「公司秩序」的思維，方能使得環境、社會與組織共同達成永續發展，形成三贏的局面。

In recent years, the rise of sustainable development has profoundly impacted corporate operational models. As the concept of sustainability spreads, companies are gradually recognizing the importance of cultivating a sustainable culture. This study delves into the exemplary sustainable practices of an accounting firm in Taiwan, deeply analyzing and summarizing the types of sustainable values recognized and shared by its internal members. Using Rokeach's value system, we effectively identified the "terminal values" and "instrumental values" for E (Environment), S (Society), and G (Governance), thereby outlining an ESG value system under a sustainable culture. Previous research on sustainable culture has indicated that "values" play a key role in guiding behavior and enhancing members' commitment to sustainability. However, current studies have yet to clearly articulate the value content of sustainable culture or its operational mechanisms, and rarely discuss E, S, and G separately. Therefore, this study adopts a qualitative research method, selecting an accounting firm with excellent sustainable performance, and gathers hard-to-detect values through in-depth interviews and secondary data collection. Subsequently, thematic analysis is used to code the data, establishing a logical analytical framework and coherent conclusions.The results of this study indicate that the terminal values of the case company include"environmental coexistence," "people-oriented," "corporate order," and "social recognition," and these are achieved through the instrumental values of each ESG aspect. Overall, the results of this study provide a different perspective on sustainable culture, effectively distinguishing the types of values contained within sustainable culture and understanding their operational mechanisms. The study suggests that for companies to achieve sustainable development in the future, they must genuinely incorporate the mindsets of"environmental coexistence," "people-oriented," and "corporate order." Only then can the environment, society, and organizations collectively achieve sustainable development, creating a win-win-win situation.