探討非營利組織對ESG的實踐與管理—以育成及心路兩家社會福利基金會為例

隨著全球環境逐漸惡化及資源日益稀少，環保意識也在逐年提升。許多組織響應國際綠色環保潮流，積極配合政府推動的永續發展政策，採取環境友善策略並進行組織調整，已成為企業、組織轉型的重要趨勢，我國政府於2022年4月通過《氣候變遷因應法》，並設定的「2050淨零碳排」的階段目標，旨在使國家永續發展策略與國際標準接軌，並引導企業、組織朝向綠色商品與服務的發展。本研究在探討非營利組織對環境保護、社會責任與組織治理（ESG）永續發展指標的實踐與管理，以公益性、慈善類的育成及心路社會福利基金基金會為例，重要發現如下：一、非營利組織以其有限的財力、人力及專業知識的資源，在沒有第三方補助之條件下，大多數難以獨立完成ESG永續發展之指標。二、大多數非營利組織需要額外的財力、人力及專業知識等資源之協助，無論是經由其他基金會、政府機構或企業之贊助或補助，才有機會完成ESG永續發展之指標。三、目前永續發展指標並未強制要求非營利組織實施，因此對非營利組織暫時未產生對其本業之衝擊。

關鍵字

非營利組織； ESG

並列摘要

As the global environment gradually deteriorates and resources become increasingly scarce, environmental awareness is also increasing year by year. Many organizations respond to the international trend of green environmental protection, actively cooperate with the sustainable development policies promoted by the government, adopt environmentally friendly strategies and make organizational adjustments, which has become an important trend in the transformation of enterprises and organizations. In April 2022, the Authority passed the “Climate Change Response Act” and set the stage goal of “2050 net-zero emissions” to align the national sustainable development strategy with international standards and guide enterprises and organizations towards the development of green goods and services. This study explores the practice and management of environmental protection, social responsibility and organizational governance (ESG) sustainable development indicators by non-profit organizations, taking Yu-Cheng Social Welfare Foundation and Syin-Lu Foundation as examples. The important findings are as follows, 1.With their limited financial, human and professional knowledge resources, most non-profit organizations cannot independently complete ESG sustainable development indicators without third-party subsidies. 2.Most non-profit organizations need the assistance of additional financial, human, professional knowledge and other resources, whether through sponsorship or subsidies from other foundations, government agencies or enterprises, to have a chance to achieve ESG sustainable development indicators. 3.At present, the sustainable development indicators are not mandatory for non-profit organizations to implement, so there is no impact on non-profit organizations on their own business for the time being.