| dc.description.abstract | Since the outbreak of the COVID-19 pandemic in 2019, there has been a significant transformation in the global economy and business models. This transformation has shifted people′s focus from tangible values to emphasizing intangible values, and it has spurred the capital market′s demand for more disclosure standards. From Sustainability Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), Task Force on Nature-related Financial Disclosures (TNFD), to Task Force on Inequality-related Financial Disclosures (TIFD), a series of international trends herald the imminent era of comprehensive ESG (Environmental, Social, and Governance) implementation.
Rebecca Henderson, acclaimed as an ESG authority, extensively analyzes corporate sustainability transformation cases in her 2021 book ＂Reimagining CAPITALISM in a World on Fire.＂ These companies, by embracing a sustainable development mindset, not only broaden their perspectives but also establish trust and engagement among customers, employees, and suppliers. This transformation creates a new wave of growth curves, making it valuable for Taiwanese businesses to learn from and emulate.
This study applies Rebecca Henderson′s five key elements theory to the context of Delta Electronics, exploring its ESG practices and the construction of a sustainable business model. | en_US |