摘要
近幾年全球各地受到全球暖化（Global Warming）影響，產生許多異常的極端氣候，不斷出現氣候異常大災難，威脅到人類的生活環境，因此，世界各國對於全球暖化議題越發重視，積極簽訂各項氣候公約、推出永續概念並制定永續準則與指標，繼2004年聯合國在《Who Cares Wins》報告中提出環境、社會、治理（Environmental, Social, Governance，簡稱ESG）概念後，近年聯合國又提出「2030永續發展目標」，要求各國政府與企業達成17項SDGs（Sustainable Development Goals）永續目標。 全球暖化由溫室氣體累加而成，包含二氧化碳（CO2）、氧化亞氮（N2O）、甲烷（CH4）等，而第二大溫室氣體甲烷（CH4）為高強效之溫室氣體，其部分來自於農業，而牲畜糞便和其腸胃發酵後氣體排放量佔農業部分的32％，由此可證，畜牧業為甲烷不容忽視的排放來源之一。本研究發現畜牧業進行ESG永續經營時，可使連帶鄰近區域內的產業與土地皆受到改善，故鼓勵畜牧業者朝ESG的方向精進。因此，需要一套專門評估畜牧業的ESG相關指標，以利業者進行ESG推進。 本研究藉由國際常用之ESG準則為GRI、SASB以及TCFD，再加上三大國際ESG評鑑指數之一的MSCI ESG指標，將相似構面與準則整併為建構畜牧業ESG關鍵因素之雛形構面與準則，透過德爾菲法（Delphi Method）收斂專家意見，確立建構畜牧業ESG因素最重要之構面與準則，再藉由決策實驗室分析法（Decision Making Trial and Evaluation Laboratory, DEMATEL）找出構面與準則間的關聯性。研究結果發現影響畜牧業ESG最重要構面與準則為「領導及公司治理」構面和「責任投資」準則，畜牧業欲加強「責任投資」可從「商業道德與倫理」、「水資源與污廢水管理」以及「有毒排放物與廢棄物管理」面向著手改善。
並列摘要
In recent years, the impact of global warming has been felt worldwide, resulting in numerous abnormal weather events and a continuous occurrence of climate-related disasters. These events pose a threat to the human living environment. Consequently, countries around the world have placed greater emphasis on the issue of global warming. These countries have signed various climate agreements, introduced sustainability concepts, and developed sustainable indicators and guidelines. In recent years the United Nations has also introduced the “2030 Sustainable Development Goals” following the United Nations’ introduction of the Environmental, Social, Governance (ESG) concept in the 2004 “Who Cares Wins” report. These goals require governments and businesses in all countries to achieve 17 Sustainable Development Goals (SDGs) for sustainable development. Global warming, caused by the accumulation of greenhouse gases, including carbon dioxide (CO2), nitrous oxide (N2O), and methane (CH4), with methane being the second-largest contributor. A substantial portion of methane emissions comes from agriculture, with livestock manure and their digestive fermentation accounting for 32% of agricultural emissions. Therefore, the livestock industry cannot be overlooked as a significant source of methane emissions. This study reveals that when the livestock industry adopts ESG sustainability practices, it not only benefits itself but also improves neighboring industries and lands. These benefits prove that livestock operators should promote their practices in the ESG direction more. The livestock industry currently needs to have a set of ESG-related indicators that specifically assess the livestock industry. The set of indicators can also facilitate industry participants to promote ESG. This study consolidates similar dimensions and criteria from internationally recognized ESG guidelines such as GRI, SASB, TCFD, and MSCI ESG Index, to construct a preliminary framework of ESG key factors for the livestock industry. Expert opinions were gathered through the Delphi Method to converge on the most critical dimensions and criteria for constructing ESG factors in the livestock industry. Subsequently, the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method was employed to determine the relationships between dimensions and criteria. The research findings identify "Leadership and Corporate Governance" as the most critical dimension and "Responsible Investment" as the most important criterion influencing ESG in the livestock industry. To strengthen "Responsible Investment" in the livestock industry, focus areas for improvement include "Business Ethics and Ethics," "Water Resources and Wastewater Management," and "Hazardous Emissions and Waste Management."