| 摘要: | 聯合國在2015年提出的永續發展目標(SDGs)，隨著全球永續發展目標的推進，企業扮演著重要的角色，為了響應這一全球性議程，企業需要將永續理念與實際經營策略結合，以實現環境保護、社會福祉與經濟增長的平衡。隨著全球對永續發展的關注日益增加，企業逐漸認識到實現SDGs不僅是社會責任，更是提升影響力、增加競爭力及創造長期價值的關鍵；然而，真正將SDGs融入核心業務的企業仍屬少數，且在缺乏標準化工具的情況下，存在「影響力漂白」的風險。聯合國《永續發展目標企業影響力標準》提供了一套全面的框架，幫助企業具體實踐SDGs，並評估其策略、管理、透明度及治理的實踐程度。本研究應用此工具，透過評估工具在「策略」、「管理方法」、「透明度」及「治理」四大主題項下展開之12項企業行動，客觀衡量企業如何將永續目標融入管理系統與決策實踐中，並針對尚未有完善實際行動方案之影響力缺口，提出改善建議方案。本研究發現企業面臨財務導向過強及缺乏永續策略的長遠視角，企業傾向於短期財務成果，對長期的社會福祉及環境責任投資的不足，忽視了永續發展的全面性；又企業僅在外部法規壓力下才考慮採取永續措施，缺少永續文化的內驅力；且企業缺乏有效的管理工具來制定和衡量永續發展的目標，以及缺乏有經驗的人才來帶領和實施永續策略，這些問題影響企業在SDGs方面的深度參與及有效實踐。因此建議可導入SROI之影響力評估工具及採納國際認可的分類標準，如ABC影響力分類，增進公開溝通與透明度，促進利害關係人間的信任建立，並與第三方專家合作，定期檢視與調整永續策略，客觀評估和持續改進其永續實踐，以確保永續發展目標的全面實施。本研究著重於標準化影響力管理工具的應用，協助客觀評估企業影響力，透過個案分析，深入探討此工具在實際應用中的成效，並提出了企業在SDGs實踐上的不足及改進策略，期望能為企業提供更明確的方向；藉由標準化工具來提供一致的評估指標和框架，以統一方式衡量和報告企業對社會、環境的影響，進而助於提高企業影響力評估的透明度和可比性，促進企業在永續發展上的進步，藉此推動社會和環境的正面改變。;The Sustainable Development Goals (SDGs) proposed by the United Nations in 2015 play a significant role in the global advancement of sustainable development, with businesses serving as a crucial component. In response to this global agenda, businesses need to integrate sustainability concepts with their operational strategies to achieve a balance between environmental protection, social welfare, and economic growth. As global attention to sustainable development increases, businesses are increasingly recognizing that achieving the SDGs is not only a social responsibility but also key to enhancing their influence, competitiveness, and creating long-term value. However, only a few businesses have truly integrated the SDGs into their core operations, and there is a risk of "impact washing" in the absence of standardized tools. The United Nations′ "Sustainable Development Goals Corporate Impact Standards" provide a comprehensive framework to help businesses concretely implement the SDGs and assess their strategies, management, transparency, and governance. This study utilizes this tool to objectively measure how businesses incorporate sustainable goals into their management systems and decision-making practices, by evaluating 12 corporate actions under four main themes of "Strategy," "Management Approach," "Transparency," and "Governance." The study also identifies gaps in impact where concrete action plans are lacking and proposes improvement solutions. Focusing on the application of standardized impact management tools, this study assists in objectively assessing corporate influence. This study found that businesses are overly focused on financial outcomes and lack a long-term perspective on sustainable strategies, leading to inadequate investment in long-term social welfare and environmental responsibility, and overlooking the comprehensiveness of sustainable development. Additionally, companies only consider sustainable measures under external regulatory pressure, lacking intrinsic motivation for sustainability. The absence of effective management tools for setting and measuring sustainability goals, and the lack of experienced personnel to lead and implement sustainable strategies, hinder deep engagement and effective practice in SDGs. Therefore, it is recommended to introduce SROI impact assessment tools and adopt internationally recognized classification standards, like ABC impact classification, to enhance open communication and transparency, build trust among stakeholders, collaborate with third-party experts, regularly review and adjust sustainability strategies, objectively assess and continually improve sustainable practices to ensure comprehensive implementation of SDGs. This study focuses on the application of standardized impact management tools to assist in objectively assessing corporate influence. Through case analysis, it delves into the effectiveness of these tools in practical application and identifies areas for improvement in SDGs practice by businesses. The aim is to provide clearer direction for companies. By using standardized tools, a consistent set of assessment metrics and frameworks are provided to uniformly measure and report the impact of businesses on society and the environment. This enhances the transparency and comparability of corporate impact assessments, promoting progress in sustainable development and facilitating positive social and environmental change. |
