瑞貝卡．韓德森（Rebecca Henderson），被譽為研究ESG的權威。她在2021年的著作《重新想像資本主義：全面實踐ESG，打造永續新商模》（Reimagining CAPITALISM in a World on Fire）中，深入剖析企業永續轉型的案例，這些企業因為轉向永續發展思維，不僅開拓視野，更在顧客、員工、供應商之間建立信任感和參與感。這種轉變創造了企業新一波的成長曲線，值得台灣企業學習和借鏡。
;Since the outbreak of the COVID-19 pandemic in 2019, there has been a significant transformation in the global economy and business models. This transformation has shifted people′s focus from tangible values to emphasizing intangible values, and it has spurred the capital market′s demand for more disclosure standards. From Sustainability Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), Task Force on Nature-related Financial Disclosures (TNFD), to Task Force on Inequality-related Financial Disclosures (TIFD), a series of international trends herald the imminent era of comprehensive ESG (Environmental, Social, and Governance) implementation.
Rebecca Henderson, acclaimed as an ESG authority, extensively analyzes corporate sustainability transformation cases in her 2021 book "Reimagining CAPITALISM in a World on Fire." These companies, by embracing a sustainable development mindset, not only broaden their perspectives but also establish trust and engagement among customers, employees, and suppliers. This transformation creates a new wave of growth curves, making it valuable for Taiwanese businesses to learn from and emulate.
This study applies Rebecca Henderson′s five key elements theory to the context of Delta Electronics, exploring its ESG practices and the construction of a sustainable business model.
