| 摘要: | 隨著全球永續發展浪潮興起，我國自2025年起全面要求上市櫃公司編製永續報告書，標誌著台灣進入永續揭露的關鍵時刻。本研究以 G20/OECD 公司治理準則2023 年版新增的「永續與韌性」專章為理論框架，探討台灣企業在永續報告書編製過程中所面臨的實務挑戰。為深入了解企業在此轉型過程中的真實狀況，研究採用質性研究法，深入分析企業在全面適用元年的真實困境與因應策略。
研究發現，台灣企業在永續報告書編製過程中普遍面臨四大困境：資源配置失衡，約八成企業採兼任制處理ESG業務，導致專業能力不足與工作負擔過重；法規環境複雜，企業面對GRI、SASB、TCFD、IFRS S1/S2等多重國際標準，產生重複作業負擔與理解困難；成本效益認知分歧，出口導向企業較能感受客戶效益，內銷企業多視為法遵負擔；政府支援不足，企業期待更完善的產業別指引與經濟誘因機制。這些困境彼此關聯且相互強化，形成制約企業永續轉型的瓶頸。
從理論驗證角度，研究發現國際準則在台灣的適用困境，G20/OECD 公司治理準則雖提供完整的永續治理框架，但在台灣實踐時遭遇顯著落差。此外，我國公司法採行股東利益至上主義，與 ESG 資訊揭露強調的利害關係人主義存在法制架構的內在矛盾。台灣作為以中小企業為主體的出口導向經濟體，其產業結構特殊性亦加劇了國際準則適用的困難。
基於實證分析結果，本研究提出全面性改革建議，包括建立產業別永續揭露標準、完善差異化管理機制、強化政府支援措施體系，以及設計有效的經濟誘因制度。這些改革方案的核心理念在於因應時代需求、貼近企業實務，正如韓非子所言：「法與時轉則治，治與世宜則有功」，永續發展不應僅是被動的法規遵循，更應成為創造長期價值的戰略工具。唯有從企業實際需求出發，建構符合台灣產業結構的永續揭露制度，「法與時轉」而「治與世宜」，方能有效引導企業從消極的法令遵循轉向積極的永續實踐，實現「Better Policies for Better Lives」的願景，為台灣在全球永續競爭中贏得長期優勢的地位。
;With the rise of the global sustainable development wave, Taiwan has comprehensively required listed companies to prepare sustainability reports since 2025, marking a critical moment for Taiwan′s sustainable disclosure. This study uses the "Sustainability and Resilience" chapter newly added to the 2023 edition of the G20/OECD Principles of Corporate Governance as a theoretical framework to explore the practical challenges faced by Taiwanese companies in the process of preparing sustainability reports. In order to gain a deeper understanding of the real situation of companies in this transformation process, the study adopts a qualitative research method to deeply analyze the real difficulties and coping strategies of companies in the first year of full application.
The study found that Taiwanese companies generally face four major difficulties in the process of preparing sustainability reports: unbalanced resource allocation, about 80% of companies adopt a part-time system to handle ESG business, resulting in insufficient professional capabilities and excessive workload; In the face of complex regulatory environment, companies have to study multiple international standards such as GRI, SASB, TCFD, IFRS S1/S2, resulting in repeated work burdens and difficulties in understanding; differences in cost-effectiveness perceptions, export-oriented companies are more able to feel customer benefits, and domestic sales companies often regard it as a compliance burden; insufficient government support, companies expect more complete industry-specific guidance and economic incentive mechanisms. These dilemmas are interrelated and mutually reinforcing, forming bottlenecks that restrict corporate sustainable transformation.
From the perspective of theoretical verification, the study found that international standards are difficult to apply in Taiwan. Although the G20/OECD Principles of Corporate Governance provide a complete sustainable governance framework, theyencounter significant gaps in Taiwan′s practice. In addition, the company law of our country adopts the principle of shareholder interests first, which is inherently contradictory to the legal framework of stakeholders emphasized by ESG information disclosure. As an export-oriented economy dominated by small and medium-sized enterprises, Taiwan′s unique industrial structure exacerbates the difficulties in the
application of international standards.
Based on the results of empirical analysis, this study proposes comprehensive reform suggestions, including establishing industry-specific sustainable disclosure standards, improving differentiated management mechanisms, strengthening the government support measures system, and designing an effective economic incentive system. The core concept of these reform plans is to respond to the needs of the times and be close to corporate practices. As Han Feizi said, the legal system must keep pace with the times and be amended to adapt to changing world conditions. Only in this way can the country be stable and peaceful and the rule of law be effective. Sustainable development should not only be passive compliance with regulations, but also a strategic tool for creating long-term value. Only by starting from the actual needs of enterprises and building a sustainable disclosure system that conforms to Taiwan’s industrial structure, and by “changing laws with the times” and “governing in accordance with the times”, can we effectively guide enterprises from passive compliance with laws to active sustainable practices, realize the vision of “Better Policies for Better Lives”, and win a long-term advantage for Taiwan in the global sustainable competition. |
