Nghien cim trao tdi
Xay diAig the fliem can bang ben vihig tai cac doanh nghiep khai khoang Binh Djnb
C%.Nguyen Thi Kim Tuyen*
Th^ diem cdn bhng ben vUng Id cong cy qudn l^ chien lU0c ben vOng, thuc hi$n track nhi$m. mdi trudng, xa h$i cua doanh nghiip. Thi diem can b&ng cung cap khudn kho tich hap cdc khia canh kinh te, moi trudng, xa hgi thanh mot h$ thong qudn ly duy nhatmang Iqi thank cong cho doanh nghiep.
Khai khoang la nganh cong nghiip nhay cdm vdi moi trudng theo quyet dinh s604/20}2/QD-BTNMT.Vi vay, sii dung thi diem cdn bdng ben vitng vdo qudn tri chien lut^c ben vOng irong cdc doanh nghi$p khai khoang Id hit siic cdn thiit. Diiu nhy gidp doanh nghiep dap dng nhu cdu cdc bin lien quan vd ndng cao l(fi thecgnh tranh trong bdi canh hdi nhdp. Sii dung phucfngphdp nghiin ciiu dinh linh, tdc gid xdy dung the diem can bdng ben vSng cho cdc doanh nghiep khai thac khodng sdn trin dia bdn tinh Binh Dinh.
Tit khoa: Phat triin ben vSng, thi diim cdn bang ben vitng. thong tin moi trudng
Abstract
Sustainability balanced scorecard is a tool for managing sustainable strate- gies, implementing businesses' social and environmental
responsibilities.Sustainability balanced scorecard provides framework for integrating economic, environmental and social aspects into a management system that brings success to the business. Mining is an environmental sen- sitivity industry under the Decision No. 04/2012/QD-BTNMT. Therefore, using sustainabilitybalanced scorecard into sustainable strategic manage- ment in mining enterprises is essential. This helps firms meet the needs of stakeholders and improve their competitive advantage in the context of inte- gration. Using qualitative research methods, author built sustainability bal- anced scorecard for mining enterprises in Binh Dinh province.
Keywords: Environmental information, sustainable development, sustain- ability balanced scorecard.
Nliqn: 24/09/2019 Bien tap: 04/10/2019 Duyet ddng: 14/10/2019
S
a u cac t h a m h o a m o i t r u o n g , cac ben lien q u a n n g a y c a n g gia tang ap l u c v e trach n h i e m m o i trucmg, xa h o i d o i voi d o a n h nghiep ( D N ) , cac D N phai d a p u n g y e u cau phat trien b e n virng trong h o a t d o n g k i n h d o a n h . T h e o b a o c a o B m n d t l a n d n a m 1987, p h a t trien hkxi v u n g l a sir ket b o p h a i hoa, hieu qua giiia b a m u c tieu kinh te, xa hoi va m o i t n r a n g n h S m d a p ling nhu cau hien tai, m a khong anh h u o n g , ton hai dSn n h u cau cua cac the h e t u o n g lai.T h e d i e m c a n b a n g b e n v u n g (Sustainability B a l a n c e d Scorecard - S B S C ) da chirng to la c o n g cu tich h g p cac v a n d e moi t n r a n g v a x a hoi v a o cac b o a t d p n g k i n h d o a n h cot loi, la c o n g cu q u a n l y chien l u a c thiet y e u va la p h u a n g phap phii h p p d e d a n h gia tinh b e n virng c u a D N (Epstein va Wisner, 2 0 0 1 ; F i g g e v a c p n g su, 2 0 0 2 ; M o l l e r va Schaltegger, 2 0 0 5 ; Schaltegger va Wagner, 2 0 0 6 ; H u b - bard, 2009; G i a n n o u k o u va Beneki, 2018). S B S C d u g c m o rpng t u t h e d i e m can b 5 n g ( B S C ) , k8t h o p c a c t h u d c d o tai chinh va phi tai c h i n h d e CO biic tranh t h o n g tin tong th8 v e c h i e n l u g e b 6 n v u n g . S B S C c u n g cap mgt k h u o n k h o toan d i e n g i u p c h u y e n c h i e n l u g e b^n virng t h a n h m g t b p c a c d o l u d n g h i e u qua d a y du, m a c h lac p h u h o p v o i b a tru cgt b e n v u n g ( J a s s e m v a c p n g su, 2 0 1 8 ) . S B S C giup c a c n h a
*Khoa Kinh t^vd K&to^n, B^i hqc Quy Nhon
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Nghien GIAI trao fldi
quan ly cai thien viec ra quyet dinh ve cac vkn de ben vung, cai thien hieu qua ben viing, hinh anh DN (Epstein va Wisner, 2001) hoac tang cuang lgi the canh tranh (Figge va cong su, 2002).
Nganh khai khoang co vi tri, vai tro quan trpng doi vai phat trien kinh te - xa hgi ciia Viet Nam noi chung va cita tinh Binh Dinh noi rieng, nhung ciing la nganh cong nghiep c6 tac dpng tieu cue den moi tnrang. Ci Viet Nam, SBSC la Imh vuc nghien cuu mai nen cac cong trinh nghien cuu ve SBSC van con ban che,dac biet, chua CO nghien cim nao tien hanh trong nganh khai khoang.
Muc dich ciia bai bao nham trinh bay ca so ly thuyet ve SBSC, tCr do xay dung cac muc tieu, thuac do trong SBSC cung nhu mo ta SBSC bang ban do chien lirgc ben viing img dung cho cac DN khai thac khoang san tren dia ban tinh Binh Dinh.Ket qua nghien ciru se mang lai lgi ich cho DN trong viec ra quyet dinh, nang cao trach nhiem moi tnrang huong den phat trien ben viing.
Cff SO" ly thuyet
SBSC CO nguon goc tir the diem can bang truySn th6ng (BSC). BSC dupe cau thanh tir bon quan diem, cu the: quan diem tai chinh, quan diem khach hang, quan diem qua trinh kinh doanh npi bp va quan diem hgc tap va tang truang.
BSC la mpt he thong quan ly chien luge, dugc sir dung pho bien va thanh cong tren khap the giai.
Tuy nhien, BSC bo qua cac khia canh quan trpng cua phat tnen ben virng trong danh gia hieu qua.Noi each khac, cac khia canh moi truang va xa hgi trong phat trien ben viing chua dugc BSC tich hgp vao quan ly chien lupc. Khac phuc thi§u sot cua BSC, SBSC tich hgp ba khia canh bSn viing (kinh te, moi truong va xa hpi) trong mgt he thong quan ly duy nhat. SBSC giiip
phat hien chien luge moi tnrang va xa hpi quan trpng, lam tang tinh minh bach thong tin, giiip DN dich chuyen tAm nhin va chien luge phat trien ben viing thanh hanh dpng. Vi vay, SBSC co pham vi rgng ban, co ngi dung hoac cau triic khac vai BSC nham xac dinh ro rang muc tieu va cac do lucmg lien quan den tinh ben viing.
Cac nghien cuu tren the giai da trinh bay khuon kh6 SBSC bSng nhieu each tich hgp khia canh moi truong, xa hgi vao BSC (Epstein va Wisner, 2001; Figge va cong su, 2002,Moller va Schaltegger, 2005;
Hubbard, 2009; Butler va cpng su, 2011; Hsu va cgng su, 2011; Rab- bani va cpng sir, 2014; Joumeault, 2016; Hansen va Schaltegger, 2016). Nhin chung, c6 ba each tiep can de hinh thanh khuon kho SBSC tir BSC (Figge va cpng su, 2002;
Butler va cpng sir, 2011;
Joumeauh, 2016).
Thii- nhat, tich hgp khia canh moi truong va xa hpi vao bon quan diem cua BSC tmyen thong. Khuon kho nay ciia SBSC khong co thay doi idti doi vai cau tnic BSC vi cac khia canh moi tnrong va xa hgi dupe tich hpp theo chuoi nguyen nhan, ket qua vao bon quan diem hien co cua BSC. Day la each ti§p can toan dien, van de ben viing dirge tich hop triet de trong bon quan diem cua BSC truyen thong. Khi do, cac muc tieu ben viing phai thay th6 cac muc tieu kinh te hien tai hoac moi quan diem phai mo rpng vai nhieu thuoc do phii hop hon (Hub- bard, 2009). Quan diem tai chmh tir trgng tam duy nhat ve lgi nhuan tai chinh dugc mo rpng d^n ba khia canh phat trien ben viing.
Theo Journeault (2016), quan diem tai chinh thong thuong dugc mo rpng thanh quan diem hieu qua ben \'irng bang each tich hgp them hieu qua moi truang va hieu qua xa hgi. Theo Wu va Haasis (2011), quan diem ben virng thay cho quan
diem tai chinh bang each ket hop ben viing sinh thai, quyen con nguai va hieu qua kinh te. Ngoai ra, SBSC nhan manh tam quan trgng cua viec ma rgng cac ben lien quan bai quan ly cac ben lien quan la mpt yeu to trung tam cua hieu qua ben virng. Quan diem khach bang trong BSC truy6n thong dugc mo rgng thanh quan di6m cac ben lien quan bang each bo sung cac ben lien quan quan trgng khac nhu:
to chiic tai chinh, cpng dong dan cu, to chiic moi trucmg...Cac ben lien quan trong quan diem nay ph\i thupc vao boat dpng tuong tac voi DN va anh huong den chien luoc ben virng ciia DN. Muc tieu ciia quan diem nay la tap trung vao nhu cau va su hai long cua cac ben lien quan. Tiep theo, quan diem quy trinh kinh doanh npi bp trong BSC truyen thong dugc ma rpng bang each tich hpp moi quan tam, tu duy moi tnrang va xa hgi vao quan ly toan bg chuoi gia tri, tu khai thac tai nguyen den thu boi san phamva xu ly san pham vao cu6i chu ky s6ng. Quy trinh nay huong den cung cap san pham, dich vu dap ling nhu cau cua nguoi tieu dung xanh va co y thirc xa hgi trong khi cai thien hieu qua moi truang, xa hpi va kinh te (Joumeault, 2016).
Cuoi cimg, quan diem hpc hoi va tang truang vai su ket hgp nguon von to chirc, con nguoi va thong tin la can thiet d6 h6 trg quan diem quy trinh kinh doanh ngi bg.
Trong boi canh cua mgt chien luge ben vung, theo Joumeault (2016) thi quan diem nay la sir ket hgp giira ky nang nhan vien, cong ngh?
va thong tin. Ky nang nhan vien la dieu kien tien quyet de thuc hien thanh cong chien luge ben virng cua DN. Cac DN can dp dung cac cong nghe xanh, giam tac dpng tieu cue cua san pham hoac dich vu d6i voi moi truong va xa hgi. Ve thong tin do la kha nang tigp thu, phan tich va chia se thong tin ttong DN thong qua co so dii lieu, he
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Nghien cihi trao fldi
thong thong tin, mang va ca so ha tang cong nghe thong tin (Joumeault, 2016).
Thir hai, bo sung quan diem thii nam vao cau true BSC tmyen thong. Nhung dac diem dac biet ciia cac khia canh moi tnrong va xa hpi se tra nen ro rang hem khi dupe the hien trong mot quan diem rieng lien ket voi bon quan diem trong BSC truyen th6ng. Day la each tiep c^n dem gian nhat khi DN muon nhan manh tam quan trpng cua phat trien ben viing trong chiSn lupc kinh doanh. Nhieu nghien cim tnroc da de xuat cac ten gpi khac nhau cho quan diem thii nam nay, chang hgn Figge va cong su (2002) giai tbieu mot quan diem phi thi trudng lien quan den khia canh moi truang va xa hgi ngoai thoa thuan thi tnrang cua DN hay Bieker (2002) da de xuat mot quan diem thii nam trong khuon kho SBSC vai ten gpi quan di€m xa hpi.Hay Sidiropoulos va cpng sir (2004) da them mgt quan diem sinh thai thii nam vao cau tnic BSC lien quan den cac van de nhu tieu thu nang lugng, chat thai, sir dung vat lieu, khi thai gay 6 nhiem va dau ra phi san pham. Tuy nhien, each tiep can thii hai nay khong tich hpp day dii cac khia canh moi tnrang va xa hpi trong cac boat dpng cua doanh nghiep vi cac khia canh nay dugc xem xet song song voi cac khia canh khac trong khi chien lupc ben viing yeu cau xem xet dong thai cac khia canh moi truang, xa hpi va kmh te.
Thuba, phat trien SBSC rieng biet nghia la cac khia canh moi trudng, xa hgi se dugc the hien trong mpt the diem can bang rieng. Tuy nhien, SBSC rieng biet gay tranh cai giira cac nha nghien ciiu trong linb virc nay vi khong phu hop voi ban chat toan dien ciia tinh b8n viing (Hubbard, 2009) khi khong tich hpp cac van de xa hgi, moi truang vao cac van de kinh tS, khong giai quyet dugc nhu cau cac ben lien quan, lam suy yeu cac sang kien moi truang, suy yeu cam k6t quan ly d6n kinh doanh htn virng.
Thong qua khao luge tong quan nghien ciiu ve SBSC, tac gia nhan thiy khuon kh6 SBSC 4 quan diem dupe sii dung pho bien hem SBSC 5 quan diem, chua CO nghien ciiu nao sir dung SBSC rieng biet vao thuc hanh quan ly phat trien ben vung, danh gia hieu qua ben virng hay quan ly thong tin moi truang. Ka- plan va Wisner (2009) da cho thay dii lieu moi truang tich hop trong khuon kho SBSC 4 quan di§m hieu qua hon vi dii lieu moi truong trong quan diem thii nam khong din den trgng lugng quyet dinh nhieu ban cho thong tin do va c6 the dan den xu ly kem hieu qua do ton nhieu thai gian ban. Ket qua tuong tu dugc tim thdy trong nghien cim ciia Alewine va Stone (2013) khi cac myc tieu quan ly moi truang tot hem voi SBSC bon quan diem vi nguoi tham gia danh it thdi gian hon cho khuon kho nay mac du du: lieu moi truong trong SBSC 5 quan diem dupe chu y nhiSu hon.
Bang 1; The diem can bang ben vu-ng cua cac doanh nghiep khai khoang tren dia ban tinh Binh Djnh
d i i m
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khach haul! cu 1 ?n ra doanh Ihu LLE
khach haniimm Dam bao \q\ nhuan HieuijiiEi Eirdungchi i i i • H i ; u q u a s u d | i n g t i u
I S n g s y h a i long cua khdch hang
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M a , n . i , n ,
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Quan ly vgn hanh
P h ^ t t r i ^ n n ^ g l u i ;
Nhi^n thiic cila nha quan irj cap cao
Nang caa linh Ihan lap
Nguon von IhSng lin
T h i r f o t f o Duanh lliii ur kliach hang cu - Doaiih ihii lu khich hang moi
• Doanh lliu l i i sun nham than i h i t n vm moi truonE l y if Ipi nhu^n Kin Ui san (ROA) ho3c Ty If Ipi nhnSn ir^n v6n chu so hiiu IROE) Ty I f clii phi (lung lo?j chi phi ban hang, t h i phi quan iy doanh nghiep, CPMT) HCT khSi luang san pham san xual.
- Ty le doanh ihu lien long lai san - So vong quay hing Ion kho.
- Ty t^ khach hang hai long.
- DQ sau ma! quan hf voi khach hang, - Ty M su dijng san phSm tfi khach hang - So l u ^ g khach hang moi qua gioi thicu tir khach hJuKCU
- So lu<^g phan n^n, khicu n?i l i i c^ng fifing - Ty 1^ (tiu lu vao c^nK dfina tren loi nhuan - Khoi lirpng nuac. nSng Iming, v ^ l lieu su dung - If hoi lu^ni: thai thai
- Cac chuong innh <lau lu cho c^ing dong - A n lo^n va Siic khoc cho cone d6nE - So l u f n g quy tnnh khong h i f u qua - Ty 1? ( h i t Ihai tren khoi luong san phIm - Quan ly v j n hanh Iheo h o j l dpni; (ABC) ' So luong chung chi ke loan (ke toan Iniong, ACCA, C M A ) ,
- Ty If nhan vien dugc dao tao K T M T - Kien Ihiic v l quy irinh san x u i t - sa luflng c k sfing kien bao v f raoi trucmg dttoc thiic day,
- Cac cam kel b i o vf mo] truong, - So ImniB ^^^ bao cao moi trutaR noi b^
- So lugng nhan vicn hieu biel djnh hu6ng chien luijc D N
- So lu(nig cac kinh nghifm, thong le )dl duoc chia
- Lien kcl in|ic lieu l a p l h c v o i miic lieu ca nhan - Nhom conE vipc cone lac v l hoai dong moi iruona - H f thong quan ly moi Iniimg.
-1!? thong hosch dinh tai nguySn D N (ERP) - Ca so h? tang img dung va quan ly truyen di6ng - Cong nghf sjch
(Nguon. Tdc gid xdy dung) Xay dirng the diem cSn bang ben vung cho nganh khai lehoang trSn dia ban tinh Binh Dinh
Thu nhat, Ve nganh khai khoang tren dia bdn tinh Binh Binh
Nganh khai khoang tren dia ban tinh Binh Dinh duoc chia thanh 5 linh vitc kinh doanh, bao gom: khai thac da, khai thac cat, khai thac dat san lap, khai thac titan va khai thac nuac nong thien nhien. Dac diem chung cua nganh khai khoang la c6 nhieu tac dpng tieu cue dSn moi truang va nganh khai khoang tinh Binh Dinh ciing khong ngoai le Vi vay, cacDN khai thac khoang san tren dia ban tinh Binh Dinh chiu ap lire tir nhi6u ben lien quan ve trach nhiem moi truang, xa hpi, nhu: cac ca quan nha nuoc, khach hang, cong dong dia phuong. HSu hStcac DN nay co quy mo nho va vira, chiem ty trpng Ion la DN co so lao dpng duoi 100 ngucri va ngu6n v6n tir 20 ty dong den 100 ty dong.
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Nghien cihi irao doi
Thu hai, Xay dimg SBSC cho nganh khai khodng tren dia ban tinh Binh Dinh
Mot vai nghien ciru tren the giai da de cap den viec xay dung SBSC.
Chang han,Figge va cgng su (2002) dua ra quy trinh xay dung SBSC gom ba buac, bao gom: (1) lua chgn don vi kinh doanh chien luge, (2) xac dinh cac khia canh moi truang va xa hpi cua don vi kinh doanh chien lupc, (3) xac dinh su lien quan ciia nhirng khia canh nay doi voi chien lupc cua don vi kinh doanh chien lugc.Trong khi do, theo Krstic (2012) thi xay dimg SBSC can trai qua cac budc nhu sau: (1) xac dinh su menh, tam nhin cua DN hoac cac don vi kinh
( ^ diEmpbalineDb^vOiig
doatih, (2) xac dinh chien lupc phat tri6n ben vimg ciia DN hoac cac don vi kinh doanh, (3) xac dinh cac quan diem trong khuon kho SBSC, (4) xac dinh cac khia canh moi truang, xa hgi ket noi vai chien lupc phat trien ben virng ciia DN hoac cac dem vi kinh doanh, (5) xac dinh cac chi so hieu qua chinh trong timg quan diem de xac dinh muc tieu thanh cong chinh, (6) xac dinh chuoi nguyen nhan ket qua giiia cac quan diem trong khuon kho SBSC, (7) xac dinh cac muc tieu va cac do luong can thuc hien va (8) xac dinh cac hanh dgng va chuong trinh giiip dat duac cac muc tieu da xac dinh.
Tren co so ke thira cac nghien cim truac, tac gia xac lap quy trinh xay
dung SBSC cho cac DN khai diac khoang san tren dia ban tinh Binh Dinh nhu sau:
Budc 1: Lua chgn don vi kinh doanh. D6i vcfi DN vica va nho thi dan vi kinh doanh dupic dong nh§t vai cap dp DN, trong khi d cac DN Ian tbi dem vi kinh doanh thudng dupe to chuc theo trung tam lgi nhuan doc lap.
Budc 2: Xac dinh sii menh, tam nhin cua don vi kinh doanh.
Budc 3: Xac dinh chi6n luge phat trien ben vung ciia don vi kinh doanh.
Budc 4: Xac dinh cac quan diem trong khuon kho SBSC cua dan vi kinh doanh.
Hinh I; Ban do chien lirffc phat trien ben vimg cua eac doanh nghiep idial khoang tinh Binh Djnh
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Nghifen cim trao ddi
Budc 5: Xac dinh cac khia canh moi trudng va xa hpi cua don vi kinh doanh. Muc tieu cua budc nay la xac dinh danh muc moi trudng va xa hpi thich hgp va toan dien vdi cac chiln luge lien quan. Cac khia canh mdi trudng phai phii hgp vdi boat dpng va san pham cua don vi kinh doanh. Cac khia canh xa hpi lien quan den mgt don vi kinh doanh co the duoc xac dinh bang each thuc hien mgt khuon kho toan dien phii hop vdi cac ben lien quan.
Cac ben lien quan chia thanh ben lien quan ben ngoai (khach hang, cgng dong dia phuang, chinh phu,...) va ben hen quan npi bg (nhan vien, eo dong).
Budc 6: Xac dinh su lien quan ciia nhiing khia canh nay doi vdi chien lupc cua dan vi kinh doanh.
Day la budc cot loi nham chuyen dich chien lupc kinh doanh vao cac myc tieu va cac chi so lien quan dua tren moi quan he nhan qua va quy trinh phan cap bat dau tir quan diem tai chinh hoac quan diem phat trien ben vCmg.
Budc 7: Mo ta chudi nguyen nhan kel qua trong khuon kho SBSC qua ban do chiSn lupc.
Budc 8: Xac dinh cac hanh dpng va chuong trinh giiip dat dugc cac muc tieu da xac dinh.
Xuat phat tir dac diem hoat dpng, chien luge" hieu qua " (giam chi phi, dat hieu qua sinh thai dap img nhu cau cac ben lien quan), tac gia xay dung SBSC cho cac DN khai khoang tren dia ban tinh Binh Dinh dua tren khuon kho 4 quan diem truySn thong nhimg thay doi quan di^m tai chinh, khach hang thanh quan diem phat trien ben virng va cac ben lien quan. The di8m can bSng ben vimg vdi cac muc tieu, thudc do cu the cho cac DN khai thac khoang san tren dia ban tinh Binh Dinh dugc the hien d Bang 1, h-ang 57. Tir do, tac gia tiep tuc mo ta ro moi quan he nhan quagiira cac quan diem trong the
diem can bang ben vung thong qua ban do chien luge ben vimg d Hinh 1, trang 58.
Ket luan
Dua tren sir ke thira cac nghien cuu trudc, tac gia da xac dinh cac thudc do, muc tieu ciing nhu mo ta moi quan he nhan qua giira bon quan diem (phat trien ben vung, cac ben lien quan, quy trinh ngi bp, hgc hdi va phat trien) trong the diem can bang ben virng ung dung cho nganh khai khoang tinh Binh Dinh. Ket qua nghien ciiu nay cd the la diem khdi dau cho cac nghien cuu trong tucmg lai d Viet Nam khi md rgng sang cac nganh khac hoac sir dung the diem can bang ben viing de danh gia hieu qua moi trudng trong DN. Tac gia hy vpng cac DN khai thac khoang san Binh Dinh ndi rieng va cac DN nhay cam mdi trudng ndi chung sdm sir dung the diem can bang b6n viingde dat dugc Ipi ich to Idn tir quan ly ben virng. D
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