在變化快速的全球市場，企業在追求營業獲利的時候，同時間也需要開始承擔企業社會責任(Corporate Social Responsibility, CSR)，消費者也日益注重企業是否對社會有所貢獻。因CSR領域非常廣大，從這認知延伸，環境、社會及公司治理(ESG)之結果將會新增在企業年度報告之內，並且被視為最重要的指標之一，這是必不可少的管理工具，可幫助公司識別風險，提高營運效率、吸引人才與增強企業品牌形象。ESG成果報告書也是客戶、消費者、投資人做出購買決策和評估風險時所參考的工具。企業在獲利之時也該考慮環保、社會相關議題，將影響消費者對企業產品之購買意願。本研究藉由文獻分析法與次級資料分析法探討品牌經營理論的進化史與企業社會責任之定義，以ESG指標去探究執行企業社會責任可否為公司品牌的無形資產提供有形數據且對企業的獲利是否有正向的影響。根據二家企業之個案分析結果，最後研究結論說明，企業社會責任對品牌形象有其正面之影響，若能遵循企業價值所發展出來的策略與原則，即可成功塑造公司形象，提升消費者對品牌滿意度與購買意願，增加企業獲利。
In the fast changing global market, when companies pursue the greatest profit. They need to begin to shoulder Corporate Social Responsibility (CSR) at the same time. Consumers increase their attention to whether companies contribute to society. Because the territory of CSR is very wide. The results of ESG (Environment, Social and Gov-ernance) will be increased in the annual company management reports and seen as the most important indicator. The indicator is an essential tool which can help companies identify risks, enhance operational efficiency, attract talents and enhance corporate brand image. When the customers, consumers, and investors make the purchasing deci-sions and evaluate the risks. The ESG performance report is the most vital indicator. That will make companies consider the issue of environment and society while the companies maximize profits. They have to know ESG indicators will impact consumers purchasing the products. This study uses literature analysis and secondary data analysis to explore the evolutionary history of brand management and the definition of corporate social responsibility. We want to know whether ESG indicators assist to turn the invisi-ble brand assets to the actual financial incomes. Which means nice corporate social re-possibility has a positive impact on the profitability. Based on the results of the two case studies, the research conclusions show that nice corporate social responsibility is the positive impact on brand image. If the company develops the strategies and princi-ples from the core value of the company, we can shape the great company's image, en-hance the brand recognition, raise the purchase willingness and increase corporate prof-its.
