- 學位論文
ESG永續趨勢下對企業經營影響之探討
Exploring the Impacts of ESG Sustainability Trends on Business Operations
摘要
本研究針對ESG永續趨勢下對企業經營影響之探討。在第三章本研究分析FTX破產看公司治理對永續經營的重要性，同時針對FTX宣布破產對金融主管機關之金融監理以及企業經營所帶來的啟發進行深度解析；在第四章本研究針對ESG對企業經營影響及因應對策進行分析，包括「課徵碳稅對企業選擇設備的影響分析」、「企業節能減碳經典案例-以高雄市立民生醫院為例」、「綠色機會即綠色商機-三家台商的經驗借鏡」以及「食安危機-誠信經營與危機處理-王品的個案分析」等四個部分；期待經由本研究的進行，增進讀者了解：「ESG永續趨勢下對企業經營的影響」。 本研究的主要發現精簡如下：FTX有四個角色合於一身之不合理現象、風險控管之缺陷與公司治理的高度缺失；新的環保產品其排碳量較低，但價格通常也較高，需依賴較高的碳稅課徵方能具有市場競爭力；提前進行節能減碳則有利於企業之國際競爭力（Better ESG More Business)與降低未來支付的碳費或是碳稅、提前進行節能減碳有可能為企業爭取政府部門之獎補助款、提前進行節能減碳有可能為企業提升企業社會形象與企業的品牌形象。 本研究的重要政策與管理意涵彙整如下： 1. 誠信是事業的基石（Integrate is the cornerstone of careers）。 2. 企業積極布局ESG可以得到良好的企業社會形象與品牌形象，進而提升員工的向心力與企業經營績效：來自民生醫院的經驗借鏡。 3. 做好ESG，提升企業對社會的價值與貢獻度，企業將可獲得社會大眾的信任與尊重，進而提高企業社會形象與商機：王品案例的借鏡。 4. 危機處理應以顧客的利益為優先。 5. 企業積極布局ESG可以善加利用政府的相關獎補助款。 6. 企業能降低現況的痛點與提供現況的便利性就能取得商機。 7. 節能減碳符合ESG與淨零排放的趨勢是綠色機會的商機。 8. 研發是企業永續經營的根本。 9. 提前進行節能減碳則有利於企業之國際競爭力（Better ESG More Business)與降低未來支付的碳費或是碳稅。 10. 金融機構的監理應該重視風險管理，避免風險過度集中。 11. 對推動ESG政府應該積極的輔導與補助企業。
並列摘要
This study investigated the impacts of ESG sustainability trends on business operations. As described in Chapter 3, analysis was performed on the importance of corporate governance in sustainable business operations through the case of FTX's bankruptcy. A comprehensive analysis was also conducted to examine the implications of FTX's bankruptcy announcement with respect to financial regulatory oversight and corporate management to offer valuable insights for further examination. Furthermore, this study performed a comprehensive analysis of the insights yielded by FTX's bankruptcy announcement with respect to the financial supervision of financial authorities and business operations. As presented in Chapter 4, this study analyzed the impacts of ESG sustainability trends on business operations and proposed corresponding strategies. Chapter 4 contains four sections: "Analysis of the Impact of Carbon Tax on Equipment Selection in Enterprises," "Classic Case Study of Energy Saving and Carbon Reduction: Taking Kaohsiung Municipal Min-Sheng Hospital as an Example," "Green Opportunities as Business Opportunities: Lessons Learned From Three Taiwanese Businesses," and "Food Safety Crisis: Integrity Management and Crisis Handling: A Case Study of the Wowprime Corporation." The findings of this study may serve as references that enhance readers' understanding of the impacts of ESG sustainability trends on business operations. According to the study results, FTX exhibited the phenomenon of embodying four contradictory roles, along with deficiencies in risk management and a high degree of corporate governance failure. Their newer environmentally friendly products have lower carbon emissions, but many of them come with higher prices, requiring the implementation of higher carbon taxes to remain competitive in the market. Implementing energy-saving and carbon reduction measures in advance is beneficial for a corporation's international competitiveness (better ESG incentives = more business) and helps reduce future carbon fees and taxes. In addition, such measures open up the possibility for corporations to qualify for government incentives and subsidies related to energy-saving and carbon reduction initiatives. Moreover, the early adoption of energy-saving and carbon reduction practices can enhance a corporation's social image and brand reputation. The crucial policy and management implications of this study are summarized as follows: 1. Integrity is the cornerstone of careers. 2. Actively establishing an ESG framework can contribute to a positive corporate social image and brand image and thus can enhance employee engagement and overall business performance (see "Experience and Lessons Learned From Kaohsiung Municipal Min-Sheng Hospital"). 3. By implementing ESG practices effectively, corporations can enhance their value and contribution to society. Such enhancement, in turn, earns trust and respect from the public, leading to improvements in a corporation's social image and business opportunities (see "Experience and Lessons Learned From a Case Study of the Wowprime Corporation"). 4. Customers' interests should be prioritized in crisis management. 5. Actively implementing ESG strategies enables businesses to make good use of government-related subsidies and grants. 6. Enterprises can obtain business opportunities by alleviating the pain points of the current situation and by providing convenience in the current situation. 7. Energy conservation and carbon reduction must align with ESG and net-zero emission trends to provide green opportunities for business. 8. Research and development is the foundation of sustainable business operations. 9. Implementing energy-saving and carbon reduction measures in advance benefits a corporation's international competitiveness (better ESG incentives = more business) and reduces future carbon fees and taxes. 10. Financial institutions' supervision should prioritize risk management and avoid excessive concentration of risks. 11. The government should actively provide guidance and subsidies to corporations to promote ESG sustainability.