<p>Syftet är att utifrån GRI:s riktlinjer undersöka ICA:s hållbarhetsredovisning samt jämföra den med den generella uppfattningen som intressentgruppen leverantörer har om hållbarhetsredovisningar.</p><p>ICA tar GRI:s riktlinjer på stort allvar vid tillämpning av dessa vid upprättandet av sin hållbarhetsredovisning. Leverantörernas intresse påverkar ett flertal resultatindikatorer som ICA inte har definierat som resultatindikatorer valda utifrån leverantörernas intresse.</p>

Syftet är att utifrån GRI:s riktlinjer undersöka ICA:s hållbarhetsredovisning samt jämföra den med den generella uppfattningen som intressentgruppen leverantörer har om hållbarhetsredovisningar. ICA tar GRI:s riktlinjer på stort allvar vid tillämpning av dessa vid upprättandet av sin hållbarhetsredovisning. Leverantörernas intresse påverkar ett flertal resultatindikatorer som ICA inte har definierat som resultatindikatorer valda utifrån leverantörernas intresse.

商業上的大趨勢（megatrend）一直是學者專家所研究的對象，因為它影響著企業如何競爭與為消費者創造價值。近年來，由於全球化與新興經濟體所帶來的環境衝擊與自然資源的競爭，迫使商業開始出現本質上的改變。本研究以里仁公司為例，深入研究日益蓬勃發展的社會企業如何因運時勢而生，及其如何運用獨特的經營模式來為消費者以及農友創造價值，以達到經濟、社會與環境的三重盈餘。 本研究採用文獻回顧分析結合非結構式的訪談，與里仁公司的總經理、公關部進行數十小時的溝通與意見交流，以分析歸納出里仁公司的經營模式與關鍵成功因素。里仁公司的成立目的是推廣台灣的有機農業與慈心食品 ，讓消費者有健康的飲食，提升台灣農民的競爭力同時保育環境。里仁公司為佛教徒所創立，其研習的經典「菩提道次第廣論」為組織的思想與價值觀，指導著組織上下的行為法則，形塑出強勢的企業文化。因此相較於一般企業，里仁公司的組織成員目標與組織目標整合程度較高，而由此衍生出來的成功關鍵有三，一為宗教背景帶來的組織整合能力，二為慈心事業利用社會資本所創造的綜效帶來供應鏈的緊密關係，三為里仁公司的創新與研發能力。 里仁公司的成功，有賴於高度的組織認同與組織獨特經營模式的相輔相成，對於里仁公司而言，能夠落實佛法才是事業的意義。因此在面臨市場需求大的組織成長壓力，里仁公司仍堅定步伐讓員工慢慢從佛法內化學習起，因其不以利益擴張為考量，即便組織成長趨緩可能會影響獲取規模經濟的優勢。從經營模式來看，社會資本的大量運用與模式中各個環結串連的流暢性是里仁模式成功的關鍵，慈心事業的各組織分別在供應鏈上扮演著資源的媒合者來把上游供應商、消費者與里仁公司緊緊串連，供應商與消費者亦同時成為組織社會資本的一部分，帶入更多的人來認識里仁與新的消費力量。 里仁公司藉由提供有機與慈心食品給消費者，同時幫助台灣的農民在走向外銷之路上更具有競爭力，盈餘則贊助兩個股東基金會的生命成長營隊、校園蔬食及種樹護地球等讓促進社會健康與改善環境的活動。目前台灣有機農業已逐漸發展成熟，里仁公司已開始邁向新的策略—結合環境保育與有機農業，期望能讓台灣重要的環境保育區、集水區上游有乾淨的水質與土壤，並利用環境保育商標來凝聚消費者對這塊土地的重視。 對於此經營模式如何複製與擴充，作者認為整合經營模式中利害關係人需求間的交換機制以及善用經營模式的可複製元素是成功關鍵。在個案公司的例子中是將佛家以人為本的普世價值形成強組織文化，將供應商、消費者的需求與供給能夠透過組織力量的媒合進行更有效率的交換。強組織文化在此種商業模式的應用上不可或缺，其為累積社會資本的一大關鍵。另外則是運用社會資本產生一回饋系統。 / Business megatrend has always been an important research target, as it influences on how enterprises compete and create value for their customers. In recnt years, globalization and emerging economies bring environmental impact and competition for natural resources, forcing fundamental and persistant shift in how companies compete. In this research, Leesen Company is used as a case of a social enterprise to illustrate how it creates and utilizes social capital to grow and sustain its business, which provides a reference for social entrepreneurs and researchers to develop new business model that achieves the so called triple bottom lines. Systematic paper review combined with 26 hours of low-structured interview with CEO and director of public relations in Leezen Company, this study aims to summarize and analyze the business model and key success factors. Leezen Company is built for promoting organic agriculture and non-toxic food, trying to make healthy food available for all consumers in Taiwan. Founded by a Buddhist, Leezen company is guided by the Buddhist Sutra “Lamrim Chenmo”, which deeply influences employees’ thoughts and core value. This, in tern, results in higher integration of goals between organization and employees compared to other organization. Key success factors are as follows: Highly coordinated and integrated coporate culture formed through buddsim generates great synergy in supply chain of Tzu-Xin conglomerates, where Leezen Company belongs to, and gains great trust from consumers. Also, the innovation and R&D in food technology created by its persistence in doing the right thing strengthens its competitive advantage in in organic argiculture and non-toxic food. Through providing organic and non-toxic food, Leezen Company creates a healthier environment for consumers and bolsters competitiveness of Taiwanese farmers to sale argicultural product abroad. Revenue goes to sponsor various activities that benefit our mind, health and environment of two shareholder foundations. As the organic industry become more mature these days, Leezen Company starts to adopt a new strategy of combining environmental protection and organic agriculture, expecting to replace traditional agriculture in conseravation aeras and upstream reservoirs. Also, it develops an environmental protection trademark for food grown in those areas, trying to arouse the awareness of more people. The key to replicate and expand this business model lies in how the organization can integrate and exchange its stakeholders’ needs, also how it can make good use of its replicable factors in the business model. In this case, Buddhism shapes strong organizational culture, which increases the efficiency of mediating the needs between suppliers and customers, accumulating its social capital. Further, social capital creates feedback system which makes the business model self-sufficient.