全球永續發展浪潮下,台灣電信業在 ESG 議題上面臨嚴峻挑戰與轉型壓力,傳統營運模式須回應減碳環保、社會責任與治理透明等新要求,企業需調整策略以因應。目前各大電信業者已推動再生能源導入、縮減數位落差、強化治理透明等多項永續舉措,惟整體永續績效仍有進一步提升空間。另一方面,各界利害關係人對電信業永續績效抱持高度期待。企業客戶與投資人愈發重視供應鏈永續、數位平權及良好治理,促使業者加強 ESG 作為以維持競爭力與企業聲譽。有鑑於此,本研究結合博弈論中的 Nash Equilibrium 概念與標竿管理方法,對台灣三大電信公司的 ESG 策略進行橫向比較與策略互動分析。透過比較三家公司在環境、社會、治理各構面的政策措施與績效數據,結果發現三者的永續策略逐漸呈現趨同趨勢,在許多面向形成一種難以由單一公司改變的競合均衡。各構面亦辨識出領先業界的標竿企業,凸顯其永續領導地位,可供其他業者參考學習。本研究不僅深化了對電信業 ESG 策略互動的理解,並據此提出具體策略建議,以協助業者精進企業永續績效,強化長期競爭優勢。;Under the global wave of sustainable development, Taiwan’s telecommunications sector faces mounting Environmental, Social and Governance (ESG) challenges and transformational pressure. Traditional business models must now satisfy emerging expectations for carbon‐reduction, social responsibility and governance transparency, compelling operators to realign corporate strategy. Although the major carriers have already launched initiatives such as large-scale renewable-energy procurement, programmes to narrow the digital divide and measures to strengthen disclosure and board oversight, overall sustainability performance still leaves room for improvement. Meanwhile, stakeholders—including enterprise clients and investors—are placing greater emphasis on supply-chain sustainability, digital inclusion and robust governance, linking these factors directly to competitive strength and corporate reputation. To address this landscape, the present study combines the Nash Equilibrium concept from game theory with benchmarking methodology to conduct a cross-sectional comparison and strategic-interaction analysis of the ESG strategies adopted by Taiwan’s three largest telecommunications companies. By evaluating policies and performance metrics across environmental, social and governance pillars, the research reveals a growing convergence of sustainability strategies that has resulted in a co-opetitive equilibrium resistant to unilateral disruption. Benchmark firms that lead each pillar are also identified, underscoring their industry-leading status and providing reference models for peer learning. This study therefore enriches understanding of ESG strategic interaction within the telecommunications industry and offers actionable recommendations to help operators enhance sustainability performance and reinforce long-term competitive advantage.