隨著台灣金管會對於企業社會責任的要求愈來愈高，尤其在2015年聯合國提出17項永續目標後，全球對於企業永續發展的關注更加重視，而利益關係人在這當中也扮演者重要的角色。本研究主要針對在2018年獲利達四個股本的被動元件製造商-W公司，探討其內、外部利益關係人對於W公司之永續發展關注程度，同時探討不同背景及不同調節焦點傾向之員工，對於企業永續發展之關注程度是否有顯著差異。 研究結果顯示，不同身分之利益關係人對於永續發展不同構面之關注皆有顯著差異；員工之背景在不同構面的關注程度有顯著差異；而促進焦點傾向比預防焦點傾向員工更重視企業永續發展。 ;With the increasing demands of the Taiwan Financial Management Association for corporate social responsibility, especially after the United Nations put forward 17 sustainable goals in 2015, the global focus on corporate sustainability has become more important, and stakeholders have also played a role in this important role. This study investigated the extent to which Firm W’s internal and external stakeholders pay attention to its sustainable development; Firm W is a passive component manufacturer that achieved a profit of 4 times its share capital in 2018. This study also explored whether employees with various backgrounds and different regulatory focuses were significantly different in their emphasis on corporate sustainable development. The results revealed that stakeholders in different positions showed a significant difference in their levels of attention on different dimensions of sustainable development. Employees with different backgrounds were also observed to show significantly different levels of emphasis on the various dimensions of sustainable development. Finally, employees holding a promotion focus value corporate sustainable development more than employees holding a prevention focus do.