| 摘要: | 中文摘要
近年來，隨著全球溫度持續上升，引發北極冰層融化，暖化問題更導致全球各地出現暴雨洪災、乾旱熱浪、森林野火等極端天氣事件頻傳，氣候危機籠罩著我們的生活。世界經濟論壇（World Economic Forum, WEF）在其2022年全球風險報告(The Global Risk Report, GRR)中透露，全球社會的不平等以及氣候變遷帶來的衝擊和威脅等問題正在不斷加劇。卒然爆發的百年大瘟疫COVID-19，突顯了企業在無預警的外部風險與經濟危機裡隱藏著巨大挑戰，也促使ESG指標（Environment, Social, and Governance）在環境、社會和治理，衡量企業永續發展的社會議題關注度陡然提升。
2015年，聯合國提出17項永續發展目標（Sustainable Development Goals，SDGs）為企業推動永續之策略指南。因此，企業不僅肩負替股東創造最大利益外，還須善盡企業社會責任（Corporate Social Responsibility, CSR）與滿足利害關係人（Stakeholders）的權益和期待。世界知名國際大廠Apple、Microsoft、Amazon和Walmart…等，紛紛宣示於2030年實現產品和整個供應鏈的低碳化要求及碳中和目標。電子製造為臺灣經濟發展的命脈，半導體產業更為其重要基石，臺灣身處國際供應鏈關鍵要角，ESG趨勢已擴大至供應鏈管理。
本研究以半導體產業晶圓代工龍頭台積電(TSMC)為研究個案，探討企業端為因應國際政經環境變動、實現社會責任、兼顧利害關係人的期待等，所推動的永續發展策略實況。首先，透過文獻回顧掌握永續發展之定義，協助確立企業的ESG方向。接續，運用品質機能展開(Quality Function Deployment, QFD)之方法論架構，建立企業營運核心價值與ESG發展藍圖之鏈結。最後，透過社會投資報酬率SROI （Social Return on Investment）評估工具，衡量企業在社會責任活動中所創造的價值與永續影響力，為企業永續策略行動之決策提供有效的支持。
關鍵詞：環境、社會和治理ESG、企業社會責任CSR、永續發展目標SDGs、品質機能展開QFD、社會投資報酬率SROI
;ABSTRACT
In recent years, as global temperatures continue to rise, causing Arctic ice to melt, warming problems have led to frequent extreme weather events such as heavy rainfall and floods, droughts, heat waves, and forest wildfires around the world, and the climate crisis has enveloped our lives. The World Economic Forum (WEF) revealed in its 2022 Global Risk Report (GRR) that inequality in global society and the shocks and threats of climate change are increasing. The sudden outbreak of the century-old plague COVID-19 has highlighted the huge challenges hidden in the external risks and economic crises without warning, and has also prompted ESG indicators to measure the attention of enterprises in the sustainable development of environment, social and governance (Environment, Social, and Governance) social issues to increase sharply.
In 2015, the United Nations proposed 17 Sustainable Development Goals (SDGs) as guidelines for companies to promote sustainable strategies. Therefore, companies must not only shoulder the responsibility of creating the greatest interests for shareholders, but also fulfill corporate social responsibility (CSR) and meet the rights and expectations of stakeholders. World-renowned international giants Apple, Microsoft, Amazon and Walmart... They have announced that they will achieve low-carbon requirements and carbon neutrality goals for products and the entire supply chain by 2030. Electronics manufacturing is the lifeblood of Taiwan′s economic development, and the semiconductor industry is an important cornerstone, Taiwan is in a key role in the international supply chain, and ESG trends have expanded to supply chain management.
This study takes TSMC, the leading wafer foundry in the semiconductor industry, as a case study. to explore the sustainable development strategies promoted by enterprises to respond to changes in the international political and economic environment, realize social responsibility, and take into account the expectations of stakeholders. First, grasp the definition of sustainable development through literature review to help establish the ESG direction of enterprises. Next, use the quality function deployment (QFD) methodology architecture to establish the link between the core values of enterprise operations and the ESG development blueprint. Finally, through the Social Return on Investment (SROI) evaluation tool, the value and sustainable impact created by enterprises in social responsibility activities are measured, and effective support is provided for the decision-making of corporate sustainability strategic actions.
Keywords: ESG, CSR, SDGs, QFD, SROI. |
