由於氣候變遷的快速變化，企業逐漸意識永續發展的重要性，因此將環境保護(Environmental)、社會責任(Social)以及公司治理(Governance)因素納入企業評估經營績效管理中。同時，投資者對於企業目的、ESG表現以及如何有效管理方法也更加重視，所以企業必須採取創新方式，以提升ESG表現。雖然目前已有相關文獻發現ESG因素的重要性與價值性，但企業而言，該如何評估與精準地實踐ESG執行策略仍是一項極大的挑戰。因此，本研究利用平衡計分卡之四大構面，將財務構面、顧客構面、內部流程構面以及學習成長構面結合ESG因素探討企業應該如何執行相關ESG活動，以推動企業永續發展目標。透過專家問卷方式，詢問專家看法及意見，並運用決策試驗和實驗評估法與網路層級分析法分析專家們對於企業實踐ESG的看法，以提供最合適的ESG實施方案，以落實環境、社會與公司治理目標，同時讓企業更有效率的達成永續發展目標。
Due to the rapid changes brought about by climate change, businesses are increas-ingly recognizing the importance of sustainable development. Consequently, they are in-corporating Environmental, Social, and Governance (ESG) factors into their performance evaluation and management. At the same time, investors are placing greater emphasis on corporate purpose, ESG performance, and effective management methods. Therefore, companies must adopt innovative approaches to enhance their ESG performance. Alt-hough existing literature has identified the importance and value of ESG factors, as-
sessing and accurately implementing ESG strategies remains a significant challenge for businesses.
Thus, this study utilizes the four perspectives of the Balanced Scorecard—financial, customer, internal process, and learning and growth—and integrates them with ESG factors to explore how companies should carry out relevant ESG activities to promote sustainable development goals. By employing expert questionnaires to gather opinions and using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method and the Analytic Network Process (ANP) to analyze their perspectives on corporate ESG implementation, this study aims to provide the most suitable ESG implementation plans.
This will help achieve environmental, social, and governance goals while enabling companies to more efficiently achieve sustainable development objectives.
