從廢渣到好鞋： 馳綠國際咖啡渣製鞋的企業倫理與社會責任分析

Abstract

中文摘要 本報告以馳綠國際股份有限公司（Ccilu International Inc.）為個案，探討一家台灣新創鞋廠如何將企業倫理與社會責任內化為核心商業模式。研究以次級資料分析為主，蒐集天下雜誌、B Lab Taiwan等媒體與機構報告，並運用社會義務框架、利害關係人理論、綠色管理光譜及SWOT分析等工具進行系統性評估。 研究結果顯示，馳綠在經濟與法律兩個社會義務層面均高度符合，B型企業認證（B Corp）的取得使其超越一般自我申報式ESG揭露，建立可被外部驗證的倫理標準。在利害關係人關係上，馳綠最具代表性的創新在於將弱勢拾荒者納入正式供應鏈，以高於市價三倍收購寶特瓶，使其成為循環經濟的主動參與者。在綠化程度上，馳綠已達「積極主動」的最高層次，以六大廢料技術體系朝向「搖籃到搖籃」的完整閉環邁進。然而規模仍相當有限，2023年回收的480萬杯咖啡渣相對於全球每年250億公斤的排放量仍是滄海一粟，顯示真正的改變有賴整體生產與消費體制的根本轉型，而非僅靠單一企業的努力。

Abstract This report examines Ccilu International Inc., a Taiwanese footwear startup, exploring how the company has internalized business ethics and corporate social responsibility as the foundation of its core business model. The research draws primarily on secondary data from sources including CommonWealth Magazine and B Lab Taiwan, applying the social obligation model, stakeholder theory, the greening of management spectrum, and SWOT analysis. The findings indicate that Ccilu fulfills both economic and legal dimensions of social obligation at a high level. Its B Corporation certification establishes an externally verified ethical standard beyond self-reported ESG disclosures. In stakeholder relations, Ccilu's most notable innovation lies in formally integrating marginalized waste collectors into its supply chain, purchasing recycled PET bottles at three times the market rate and transforming them into active participants in the circular economy. Regarding greening, Ccilu has reached the Activist Approach level through a six-technology waste upcycling system aimed at a complete cradle-to-cradle model. However, its scale remains limited — the 4.8 million cups of coffee grounds recovered in 2023 represent a negligible fraction of the 25 billion kilograms generated globally each year, suggesting that meaningful change requires a fundamental transformation of production and consumption structures, not the efforts of individual firms alone.