本研究整合台灣上市櫃公司永續報告書所揭露的重大議題矩陣，與美國可持續會計準則委員會 （SASB） 所提出之「重大議題地圖」（Materiality Map） 進行吻合程度分析。研究透過時間序列、產業比較及年度新進公司等維度進行深入探討，旨在評估台灣企業揭露的永續指標是否符合SASB 所規範各產業關鍵永續議題之要求。研究結果顯示，台灣企業在永續報告中參考 SASB 準則的程度並未呈現逐年上升的趨勢。其中，金融業在永續資訊揭露上與 SASB 準則最為契合，反映金融業之國際化經營與監管要求對其 ESG 揭露規範的推動效果。此外，新加入公司的分析顯示，大型或市值較高的公司更傾向於在環境與公司治理面向揭露符合 SASB 準則的資訊，然而在社會面向的揭露程度仍相對較低，顯示資本市場對不同 ESG 面向的重視程度存在差異。透過本研究提供之實證結果，可協助台灣企業有效掌握國際永續揭露趨勢，並為未來 ESG 揭露策略與規範調整提供實務上的參考依據。;This study integrates the materiality matrices disclosed in the sustainability reports of Taiwan′s listed companies and compares them with the Materiality Map proposed by the Sustainability Accounting Standards Board （SASB）. Through analyses across time series, industry comparisons, and the inclusion of newly listed companies each year, the research aims to evaluate whether Taiwanese firms′ disclosed sustainability indicators align with the key sustainability issues identified by SASB standards for various industries. The results indicate that the extent to which Taiwanese companies reference SASB standards in their sustainability disclosures has not shown a consistent upward trend over time. Among the industries analyzed, the financial sector demonstrates the highest level of alignment with SASB standards, reflecting the influence of international operations and regulatory requirements in driving ESG disclosure practices within the sector. Furthermore, the analysis of newly listed companies reveals that larger companies or those with higher market capitalization are more inclined to disclose SASB-aligned information in the environmental and corporate governance dimensions. However, the level of disclosure related to social issues remains relatively low, suggesting that the capital market places varying degrees of emphasis on different aspects of ESG. The empirical findings of this study can help Taiwanese companies better understand international trends in sustainability disclosure and provide practical guidance for future ESG reporting strategies and regulatory adjustments.
