??????????: http://www.cga.org.tw

1
???????????????- ?????????????
??????????? ? ???????????????? ??(02)
2715-9786??[phone] ????lynnlin_at_kpmg.com.t
w
?????????? http//www.cga.org.tw ??(02)
2545-7535??[phone] ??????
karencheng_at_kpmg.com.tw
2
???????????

• ????
• ?????????
• ????????????  
• ???????(CISA)
• ???????????
•  ????
• ??(?)???????
• ???????????
• ?????????????????

3
?????????????????

• OECD????????
• - ???????
• ???????????
• GRI 2002 ??
• ????100??????? 
• ?????????????????
• - 2002 ???????????(??)
• - 2002 Ford Motor Corporate Citizenship Report
  (??)
• ???????????

4
???????????????

• ????????????
• ???????????????????????????????
• ??????????????70,???????80?????????25

?? 1.??????,??????????,????????????????????????,?
????????(??????)? 2. ??????????????????,??????????
?
???? Ervin Laszlo ?, ???(2001), ??(Macroshift
Navigating the Transformation to a Sustainable
World), ????, 137-138?
5
OECD ???????? ??????
????????????????????????,?????? 1. ?????
?????????????????? 2. ???????????????????????????
??? 3. ???????????????????,??????,?????????????,?
??????????????? 4. ?????????,????????????????????
????? 5. ????? ??? ??? ??? ???
?????????,?????????????????????? 6.
??????????????,???????????????? 7.
????????????????,??????????????????????? 8.
?????,?????????,?????????????????????? 9.
????????????????????????????????????????????,?????
?????????? 10. ????????????,?????????,????????????
???? 11. ?????????????
6
OECD ???????? ????
1. ???????????? ????? ????????????,???? ????
?????????????????????????,??????,
????????????????????????????? ?????????,????????
?????????????? 2. ??????? ???????????????,OECD???
????????,?????????????,???????????????????????????
????????????? 3. ??????????,?????? ???? ?????
??????????????? ???????? ?????,?????????
7
OECD ???????? ????(?)
4. ???????????? ? ?????????? ? ????? ?
??????????? ? ???????????,????? ? ?????????? ?
?????????????????? ? ???????? 5.
OECD???????????? ? ???????????????????(value
statement),????????? ???????????????(codes of
conduct)??????,?????????????? ????????????,???????
?? ? ???????????,????????????????? ?
?????????????????
8
????(????)?????
???? (????)
???? ??
???? ??
???? ??
(??)
(??)
(??)
??????????-?????????,2001?2?????????????????
9
???????????
????????????, ?????????, ??????????? ?????????????
? -???????????
??????????-?????????,2001?2?????????????????
10
???????????
?? ???? ?? ???? ????? ??(??) ????????
- ???????????????
??????????-?????????,2001?2?????????????????
11
GRI 2002 ??(?) ??

• ????
• - ??????,????????
• - ??? ???????,???????????,10??????????????????
  (??)
• - ?????????
• - ????????????????,?????? (????????)
• - ???????????????????????????????(????),????(??
  ?) (??)
• ????(????????) (??)
• - ?????????????????????????,???????????????????
  ??

? ?????? - http//www.globalreporting.org ??(add
itional indicator) ?????(core indicator)????
12
GRI 2002 ?? ??

• ??? ??,??
• ?? ????,????(???),??????(??) ,????????????(??)
  ,???????(??????????) (??)
• ??? ???,????????(???)???(??) ,?????????????(??)
  ,????(??)
• ????? ???????????????????,??????????????????,????
  ??????????????(??) ,??????????????????(??)
  ,??????????????????????,?????????(??)
  ,?????????????(??) ,?????????????????(??)

13
GRI 2002 ?? ??(?)

• ????????? ??????(CO2, N2O, HFCs,
  PFCs,SF6)???,?????(?CFC-11),NOx?SOx?????,?????????
  ,?????????,????????????????,?????????????(??)
  ,?????????Basel????????????(??)
  ,??????????????????(??)
• ??? ??????????(??)
• ????? ?????????????,????????????????????????
• ???? ????????????????????????
• ?? ?????????????????(??)
• ?? ????????(??)

14
GRI 2002 ?? ??

• ?????????
• - ?? ??????(????????????),???????????,???????(?
  ?)
• - ???? ????????????????????,???????????(???????
  ) (??)
• - ????????????????????????????(??????),????????
  ????????(????) ,HIV/AIDS??????,?????????????(??)
  ,????????????????????????????(??)
• - ???????????????,????????? (??)
  ,?????????????????(??)
• - ????????????????,????????????????????????

15
GRI 2002 ?? ??(?)

• ??
• - ????? ????,???????(??)
• - ??? ????????????????????,???????????(???????)
  (??)
• - ?????? ??????????????????????????(??????),???
  ?????????????(????) ,HIV/AIDS????
• - ?? ???????????,????????? (??)
  ,?????????????????(??)
• - ???? ??????????,????????????????????????
• - ???? ?????????????????(??)
• - ????? ??????????????,????????,??????????

16
GRI 2002 ?? ??(?)

• ??
• - ?? ????,???????(??)
• - ????? ????????????????????,???????????(??????
  ?) (??)
• - ??????????????????????????????(??????),??????
  ??????????(????) ,HIV/AIDS????
• - ????????????????,????????????????????????

17
GRI 2002 ?? ??(?)

• ????
• - ???????? ????,???????(??)
• - ????? ????????????????????,???????????(??????
  ?) (??)
• - ????????????????????????????(??????),????????
  ????????(????) ,HIV/AIDS????
• - ?????????????,????????????????????????

18
????100???????????100 Best Corporate Citizens of
2003
??????????? ???? ????????? ???? ???? ???? ???? ??
?????????
?conducted by Business Ethics Magazine ,a US
magazine.
19
2003?100???????100 Best Corporate Citizens of
2003

• ??????????,?????????????????????
• ????????General Mills ????Cummins
  ????????,??General Mills ??????100
  Best??2000???67
• ?????Intel ???????????
• ?????IBM?????????????

?????????????????,????????????????
20
???????(Business Model)
? ? ?
??(P)
??(E)
??(T)
?????
??(S)
??
??
????
?????
???
??????
?
??????
?
?
??????
??????
?
?
?
21
???????
????
?? ??
????
??? ???
??
????
????
?? ??
22
???????????
? ?
????????????????
???????????
??
CSFs
CSFs ??????
??????? Accept, Transfer Reduce, Avoid
KPIs
??
????????????
KPIs ??????

• ???????
• (Management responses)

23
?????????
????????
?? ????
SWOT
???? PEST?? ???? ?????
????????
Strategic Business Risks (SBRs)
???????
??????

• IT ??
• IT ?????

???????
??????
????? Accept ?? Transfer ?? Reduce ??Avoid ??
????
??????
24
?????????
????????
?? ????
SWOT
???? PEST?? ???? ?????
????????
???????
Strategic Business Risks (SBRs)
??????
? ? ? ? ?
?????????
??
??????
????
? ? ?
?????? ????
??????
25
? ? ? ? ? ( Balanced Scorecard )

• ???(Financial)
• - ???
• .???????
• .???

• ???(Market)
• - ??
• .?????
• .?????
• .????

• ?????(??)?
• (Knowledge)
• - ??
• .????
• .????
• .????

• ?????
• (Internal process)
• - ??????
• .??????
• .??????
• .????

26
???????????
????
?? ??
???
????
???
????? ???
? ? ? ?
????? ??
????(?????)
????????? ????????
????
????
???
?? ??
????
????
??
??/??
????
?????
??
????
??
.
.
27
???????????
????????
?????????
????
??
????
?????
?????
????
????
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????????
28
????????????????
??
??
????????? (??????)
?? ???
????
???
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??
????????????????
????? ????
???
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???
??
29
?????????
???
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????
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?????
?? ?
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???? ????
????
??????
?????????
???????
???? ?????
?????
???????????
30
??????
????????????

• ???
• ???????????????????????
• ?????????????
• ??????????
• ?????????????
• ????????
• ????

• ???
• ??????????????
• ????????
• ????????????
• ????????????????

• ???
• ???????????????
• ??????????
• ?????????????
• ???????????????

?? ? ?? ? ?? ? ????
31
?????????
??????? ?????????????????????????
?????? ?????????????????????(????????????)
????(??)? ??????(??)
??????? ?????
32
ABC ??????(??)
BUSINESS MODEL
??(P) ??(E) ??(S) ??(T) ??(??)
??(???) ????? ?????
??? ?????
??????
? ???? ? ?? ? ?? ? ?? ? ?? ? ??
??? ?????? -2,000??? ??????
-9,000??? ????28,000? ???35??  ?? - 110?????
?25??? ?? - ????38 - ?????? 21
- ?? 41
? ?? ? ?? ? ???? ? ????
?? ???-?? ?????? ????? ?? ??? 62
??? 29 ??? 5 ??? 3 ??? 1
??????
?????? ? ?????? ? ?? ? ??????? ? ????? ? ??
?????? ? ???? ? ?????? ? ?????? ????? ?
??????? ? ???? ? ???????
? ?
? ? ? ?
? ? ? ?
???? ???
? ?
33
???????????
????
? ? ?
? ? ? ? ? ?
???
????? ??
??????????(7?)
??????????(9?)
??(5?) ???
??(3?) ???
??(7?)???
?? ??? ??
???
???? ?????
??,??,??,????,??? ????
????
??????14?,????????,?????????????
34
??????CSR????????(??)
?????? ?? ?? ?????? ??? ???? ?????? ?????/????/???? ????
????????
?????
????
????????
??
?????????/??
????
??????
???????
???????
??????
?????
CSR??
P P P P P P
S S P P
S S P P S S
P P S P P P
S S S S S
P S P P P
S S S S
P S S P
S P S P
S P P P P
P P P S
P S S S
P P S S
S P S
S S S
P S S
S S S
P
??????????-???????,2001?2?????????????????
35
S W O T ? ? ????

• ??(Strengths)
• ?????????????(???28,000)
• ???????(?2,000)??????,??????????????????,90???ISO
  14001
• ????,110?????25?
• ????????????
• ???????
• ???????????

• ??(Weaknesses)
• ???????
• ?????????
• ???????
• ???????
• ????
• ????????

• ?? (Opportunities)
• ??????????????????
• ?????????
• ?????????,???????
• ??????????????
• ????(????WTO)???

• ?? (Threats)
• ????????????????????????????????????????,?????
• ????????????????
• ??????????????
• ??????????
• ????????????????

36
Ford Business Principles

• Engage
• Stakeholders
• Customers
• Employees/Unions
• Suppliers
• Dealers
• Investors
• NGOs

• Define Strategies
• Review strategic factors
• Prioritize risks and opportunities
• Set imperatives objectives

Great Products Strong Business Better World

• Develop Business Plans
• Set targets
• Allocate capital

Report and Communicate Progress

• Monitor and
• Measure Progress
• Operating reviews
• Individual
• Performance
• appraisals

• Implement Plans
• Implement balanced scorecards
• Utilize business processes(FPDS,FPS,TVM,etc.)

37
Vision,Principles (Objectives) Strategies
Vision (? ?) to Build Great Products, a Strong
Business, and a Better World

• Accountability
• Principle
• Honest and open model, highest standards of
  corporate integrity
• Strategies
• Public disclosure and regular reporting for
  stakeholders concerns
• Accurate forthright statements, ethical,
  conflicts of interest, zero tolerance for
  improper payments

38
Vision,Principles (Objectives) Strategies

• Products and Customers
• Principle
• Excellence
• Strategies
• Customer satisfaction and royalty
• Understand market and anticipate needs
• Innovative and high value (function, price,
  quality, SE)

• Environment
• Principle
• Respect natural environment help preserve for
  future generations
• Strategies
• Provide effective environmental solutions
• Continue to reduce environmental impact
  contribute to SD
• Manage over resource usage materials of
  nonrenewable concern
• Eliminate waste

39
Vision,Principles (Objectives) Strategies

• Safety
• Principle
• Protect SH for persons who make, distribute or
  use our product
• Strategies
• Create the safest possible workplace
• Continue to reduce the risk of accidents,
  injuries fatalities involving our products
• Protect people and property

• Community
• Principle
• Contribute the communities where we work around
  the world
• Strategies
• Basic human rights of all people within our
  business the entire supply chain in line with
  the legitimate role of business
• Being sensitive and engaging in the cultures of
  the communities
• Responsible mutually beneficial investment in
  the communities

40
Vision,Principles (Objectives) Strategies

• Quality of relationship
• Principle
• Trust and respect from our investors, customers,
  dealers, employees, unions, business partners and
  society
• Strategies
• A caring culture of partnership and mutual
  benefit
• Developing employees individual team skills to
  reach their full potential and contribute to the
  companys success
• A business climate of encouraging innovation,
  learning and exceptional performance
• Actively pursuing the benefits derived from a
  diverse workforce

• Financial Health
• Principle
• Long-term financial security of the company
• Strategies
• Create shareholders value which is sustainable
  over the long term
• Enhance stakeholder royalty as a route to
  competitive advantage long-term growth

41
???????(??)Strategic Business Risks (SBRs)
42
?????????(??)
43
ABC????????-???????
??????????(H,SE)?????
SBR 3
?????????
?????
????? ????
?????? (CFSs)

1. ???????H,SE??
2. ????????
3. ?????????(?ISO 14000)
4. ???????H,SE
5. ????????????H,SE????
6. ????????

???? ???
?????? (KPIs)
44
??????-???????(HSE)
? ?
? ?
? ?
?HSE?? ????? ??? ?HSE??????? ?HSE????? ?HSE???? ?
??HSE????? ?HSE????? ???????
???? ??????H,SE?? ????? ????? ????? ??????? ?????
???? ???????? ?????
?????????
?????HSE??
????????????
????
????????
????????
??????????????? H,SE???????????????
??
45
??????-???????(HSE)(?)
?????? a) ??????(all) b) HSE??????????(1,4,5) c)
???????HSE??(1,2,4,5) d) ??HSE?????(1,4,6) e)
?????????????(all) f) ?????????????(all) g)
?????(all) h) ??HSE???(1,2,3,4,5)
?????????? a) ???????(1,2,3,4 ,5) b) ???(1,5) c)
?????(1,4,5,6) d)????????HSE??(1 ,4) e)
??/????HSE???(all) f) ?????????(1,5) g)
??????????(1,2,3,4,5) h) ?????????((1,2,5) i)
????????(all) j) ??????(all)

• ? ? ? ?
• ??HSE?????(a, b,c,d,h)
• HSE??????(a,b,e,h)
• HSE???????(a,b,e,h)
• HSE???????(a,b,c,e,g,h,i )
• ???HSE?????(all)
• ???????(a,b,c,d,e,f,g,h)
• ??????(all)
• ????????(a,b,d,g)
• ??????????(a,b,c,d,e,g,h,i )

• ??????
• ???????????(d,f)
• HSE???????(a,f)
• ???????(d,e,f)
• ????????????
• ?????????????(b,c,g)
• ????- ???????(a,f,h)
• HSE?????(b,c,d,e,f,g,h)
• ??????(a,g)

46
2002 ???????????
?? Index ??? ???????? CEO Statement ??? ????
Profile of Reporting Organization ??? ???????
Executive Summary and Key Indicators ???
?????Vision and Strategy ??? ??? ???????
Policies, Organization and
Management Systems ??? ?? Performance ???
?????(GPDP)??? Green Productivity
Demonstration Program
? ???? http//www.ford.com.tw/cer_chi.htm
47
2002 Corporate Citizenship Report Ford
Motor Our Principles, Progress and Performance

• Letter from Bill Ford (CEO Statement)
• Progress and Performance
• Integrating sustainability
• Ford Business Principles
• A Global Overview
• Accountability
• Product and Customers
• Environment
• Safety
• Community
• Quality of Relationship
• Financial Health
• GRI index (Global Reporting Initiative)

? ???? http//www.ford.com.tw/cer_chi.htm
48
Letter from Bill (CEO Statement)
Business must be run at a profit, else it will
die. But when anyone attempts to run a business
solely for profit and thinks not at all of the
service to the community, then also the business
must die, for it no longer has a reason for
existence. HENRY FORD, 1926
We are committed to building great cars and
trucks, and passing along a stronger business and
a better world to future generations. BILL FORD,
2003
There are no shortcut to sustaining our success
for another century. To maintain the financial
health that is essential for our survival, we are
revitalizing our values as well as our business
plans. Thats what it will take for us to create
greater value for all of our stakeholders and
have an even more positive impact on the lives of
people around the world in our next 100 years .
BILL FORD, 2003
49
2002 Performance Highlight
PRINCIPLE INDICATOR 2001/2002
PRODUCTS AND CUSTOMERS Initial quality(3 months in service), Ford Motor Company, U.S.,problems per hundred Vehicle dependability(4-5years of ownership), Ford Motor Company, U.S., problems per hundred Sales satisfaction with dealer/retailer, Ford Brand, U.S., percent completely satisfied Service satisfaction with dealer/retailer, Ford Brand, U.S., percent completely satisfied Owner loyalty, Ford Motor Company, U.S., all brands, percent loyal to corporation First-time Ford Motor Company buyers, U.S., percent 162/143 354/354 68/75 52/61 50.7/48.5 9.3/10.0
ENVIROMENT Ford U.S. fleet fuel economy, combined car and truck, miles per gallon Ford U.S. fleet CO2 emissions, combined car and truck, grams per kilometer European CO2 performance, percent of 1995 base(1995 base100 percent) Ford Jaguar Land Rover Volvo 23.1/23.2 238/237 86/83 85/79 87/86 89/90
50
2002 Performance Highlight (Continued)
PRINCIPLE INDICATOR 2001/2002
ENVIROMENT (continued.) Worldwide facility CO2 emissions, million metric tonnes Worldwide facility CO2 emissions per vehicle, metric tonnes Worldwide facility energy consumption, trillion BTUs Worldwide facility energy consumption per vehicle, million BTUs Global manufacturing water use, total, million cubic meters Global manufacturing water use, per vehicle, cubic meters 9.2/8.7 1.37/1.33 89.7/84.1 13.4/12.8 96.1/93.8 15/14.2
SAFETY (WORKPLACE) SAFETY (VEHICLE) COMMUNITY Lost time case rate(per 100 employees), Ford Motor Company-cases with one or more days away from work per 200,000 hours Severity rate(per 100 employees)-days lost per 200,000 hours worked Safety recalls, number per calendar year European vehicle sales attaining 4-or 5-star Euro NCAP ratings, percent 4-or 5-star ratings attained in U.S. NCAP frontal crash tests, percent Ford Motor Company Fund contributions, million Corporate contributions, million 2.5/1.9 35.2/28.1 29/17 63/78 96/97 113/84 24/47
51
2002 Performance Highlight (Continued)
PRINCIPLE INDICATOR 2001/2002
QUALITY OF RELATIONSHIPS FINANCIAL HEALTH Employee satisfaction, PULSE survey, overall, percent satisfied Total purchases from minority-owned business, U.S., billion Shareholder return, percent Net income/(loss), billion 64/61 3.1/3.2 (30)(39) (5.5)(1.0)
Total Shareholder Return is from Bloomberg Total
Return Analysis assuming dividends are reinvested
in Ford Stock.
52
???????

• ??????????????,??????
• ?????
• ??????,??????,????????,?????????????????,???????
• ?????
• ??????,??????,???????????
• ??????
• ??????,?????????????

53
?????????(??)
?? ? ? ? ? ???? ?
? ? ?
1 ???????
AB ????????????? 2 ??????? AB ?????????????
3 ??????? ABC ????????????? ???
4 ???????? ABC ?????????? 5 ????????
AB ??????????? 6 ????????
AB ????????????? 7 ??????
AB ????????????? 8 ???????? ABC ???????
9 ???????? AB ????? 10 ??????
AB ??????
????A-?????B-?????C-??????
54
?????????-Business Measurement Process
?????? E A
V
?????? ????? CEAVOP
?????? ??????
?????? CEA
?????? CEAVOP
?????? CV
COT
SCOT
KPI
???? KPI ?KPI??????????????
???? ????
? CEAVOP???????-????????????????????? COT?????S
COT???????KPI???????
55
???????????
??
????
Hard Law
Soft Law
?? ??? ????
??
????
???
????
?????
???????
??
???????
??
????
???????
??
?????? World Bank the International Finance
Corporation (2002). Corporate Governance and
Enterprise Reform in China (p159).
56
???????Decent Society - ???????
Decent People
Decent Company
Decent Society
Decent Life
Decent People
???????????,?????? ?????????????
57
????-????
????????
1288 (??715?)
??Stora
1673 (??330?)
(??????? ??????)
???????(Mitsui Fudosan)
1802 (??201?)
????(DuPont)
1776
??
1644
1279
1368
1912
??(276?)
??(268?)
????
??(89?)
58
? ? ? ?
? ? !