本研究運用「資料包络分析法(Data Envelopment Analysis, DEA)」來探究食品產業績效並進一步提出投入資源改善建議，進一步運用迴歸分析探究環境保護(E，Environmental)、社會責任(S，Social)以及公司治理(G，governance)對食品產業績效之影響。研究結果顯示：(1)食品業技術無效率主要來自規模無效率所致，多數的食品業應找出新的管理方式來強化作業效率，以避免投入過多資源浪費；(2)企業成立時間越長，越會因為永續經營的概念，注意自身的企業社會責任；(3)食品業TESG分數三個構面中的社會構面分數與食品產業的績效具有高度的關聯性；(4)當企業實際執行企業社會責任，會建議優先落實於社會構面分數，有助於組織績效的提升及創造競爭優勢。此結果可協助產業管理者訂定永續經營策略參考。
This study utilizes Data Envelopment Analysis (DEA) to investigate the perfor-mance of the food industry and further proposes suggestions for improving input re-sources. Additionally, regression analysis is employed to explore the impact of envi-ronmental protection (E), social responsibility (S), and corporate governance (G) on the performance of the food industry. The results of the study indicate: (1) The tech-nical inefficiency in the food industry is mainly due to scale inefficiency. Most food businesses should explore new management approaches to enhance operational effi-ciency and avoid excessive resource waste. (2) Companies with longer establishment times are more likely to focus on corporate social responsibility due to the concept of sustainable business practices. (3) The social dimension score in the TESG (Environ-mental, Social, and Governance) framework of the food industry has a highly correlat-ed relationship with performance. (4) When companies actively implement corporate social responsibility, it is advisable to prioritize the implementation in the social di-mension score, which contributes to the improvement of organizational performance and the creation of a competitive advantage.
