| 摘要: | 隨著全球對永續發展的重視，企業除了追求經濟成長外，還需肩負起社會責任，並以環境、社會與公司治理（Environmental, Social, Governance, ESG）作為評估其表現的重要指標。企業除了需履行財務責任外，還需參與社會和環境議題，並透過發布永續報告書揭露其在ESG各面向的表現。這種資訊透明化的做法，不僅能提升企業形象，還能增加利害關係人的認同，成為提升競爭力的重要策略。
在國際趨勢及利害關係人的壓力下，ESG已不再僅是企業的道德選擇，更成為衡量企業可持續發展能力的指標。近年來，ESG相關議題在臺灣受到關注，許多企業以此為出發點，逐步強化其經濟、環境及社會領域的非財務績效揭露，展現對永續經營的承諾。
在此背景下，本研究透過個案分析，深入探討A公司在實施永續發展策略的實際經驗，包括從目標設定到行動方案的執行，以及應對挑戰的策略。研究結果顯示，A公司在推動ESG目標時，主要面臨資訊傳達不足、策略不明確及未列入績效管理機制等困境。為此，本研究建議企業應設置永續發展的高階主管，並透過強化內部溝通、設定具體明確的目標，以及將永續發展納入績效指標與薪酬激勵機制，有效應對並克服挑戰。
本研究進一步歸納出，企業應結合內部管理與外部合作，將永續發展理念融入經營策略，實現長期永續發展的目標。研究結果不僅為企業推行永續策略提供了實務參考，亦為政策制定者提供了具體建議，助力永續發展目標的實現。;With the global emphasis on sustainable development, businesses are required not only to pursue economic growth but also to take on social responsibilities, using Environmental, Social, and Governance (ESG) as key evaluation criteria. In addition to fulfilling financial obligations, companies must engage in social and environmental issues and disclose their performance across ESG dimensions through sustainability reports. This approach to transparency not only enhances corporate image but also increases stakeholder trust, positioning ESG as a vital strategy for boosting competitiveness.
Under the influence of international trends and stakeholder pressure, ESG has evolved from being a moral choice to becoming a critical indicator of a company′s capacity for sustainable development. In recent years, ESG-related issues have garnered increasing attention in Taiwan. Many companies have adopted ESG principles as a starting point, gradually strengthening their non-financial performance disclosures in economic, environmental, and social domains, demonstrating their commitment to sustainable operations.
Against this backdrop, this study employs a case analysis to explore Company A′s practical experiences in implementing sustainability strategies, encompassing goal setting, the execution of action plans, and strategies for addressing challenges. The research findings indicate that Company A faced significant obstacles in advancing ESG goals, including inadequate information dissemination, unclear strategies, and the exclusion of sustainability from performance management mechanisms. To overcome these challenges, this study suggests that companies appoint senior executives dedicated to sustainability, enhance internal communication, set clear and specific goals, and integrate sustainability into performance indicators and compensation incentive systems.
Furthermore, this study concludes that businesses should integrate internal management with external collaboration to embed sustainability into their operational strategies, thereby achieving long-term sustainability goals. The findings not only provide practical insights for companies implementing sustainability strategies but also offer concrete recommendations for policymakers to support the achievement of sustainable development objectives. |
