為國間企業有效推動與購買企業社會 責任以創造公司長期價值，本研究引入以 平衡計分卡為主的策酪管理工具，並考量 永續發展目標，提出台灣高科接產業之永 續性平衡計分卡架構。若公司的管理階層 能理解財務、顧客、國運流程、學習與成 長等四大構面策略目標間環環相扣的因果 關係，可讀其重暸解企業社會責任投入對 公司長期價值創造的整體影響，進而調整 其心力之投注方向及更有效地配置資輝以 提升公司價值。如同全球永續性報告指南 是提供實務指引原則，而非強制性規範要 求的概愈;本研究建構適用於台灣高科技 產業的永續性平衡計分卡，係以行動為導 向，提出闡明、聚焦且易溝通的一般性指 引原則。同時，透過內容分析法最整出對 高科技廠商適用的產業優先性關鍵讀題與 黃瓊瑤a ﹒傅鍾仁b 策略地圍的一般性模棍，個別廠間可同時 考慮自身條件與相對優劣勢進行階段性策 略目標之調整。目的是價序漸進推動與落 實企業社會責任，讀企業除了法規遍循 外，更重要的是能夠系統性地持續落實 短、中期企業社會責任策略目標，達成公 司長期的價值創造輿朝向永鋼經營目標邁 進，進而提升整體高科技產業國際競爭 力。

This study developed a strategic management tool based on the balanced scorecard (BSC) and proposed a sustainability BSC for use in the Taiwanese high-tech industry. Understanding the causal relationships between finances, customers, business processes, and learning and growth can help managers interpret the impact of CSR on long-term corporate value and thus shift efforts to effectively improve corporate value. Similar to the non-mandatory guidelines for sustainability reporting, the sustainability BSC in this study provides simple, focused, and easily-communicated direction. Content analysis suggests key issues and a general strategic model for the high-tech industry that each company can reference to adjust strategic goals based on their own position in the industry. The aim of this study is to implement CSR so that companies can systematically realize short- and mid-term CSR goals, create long-term value, operate sustainably, and improve international competitiveness.