永續發展目標的實踐－企業參與性別平等的重要性

本研究旨在探討在以實踐永續發展目標（sustainable development goals, SDGs），企業制定具體性別平等策略，對促進LGBT（lesbian, gay, bisexual, and transgender）群體邁向真正平等的效益。本研究採用文獻研究法與比較法，文獻研究法梳理LGBT權益平等的歷程，比較法則取徑美國保障LGBT的模式。我國通過《司法院釋字第七四八號解釋施行法》後，LGBT權益是否平等？若，經由企業等私部門具體制定友善LGBT策略，是否為落實LGBT平等的可行途徑？永續發展目標各項目標逐漸成為企業制定永續發展參考的依據，SDGs5性別平等有延伸涵蓋對象範圍的需求性，將LGBT群體納入，藉此提高企業投入友善LGBT群體的誘因。此外，建構具獨立性評鑑企業友善LGBT的機制，監督企業實踐狀況，可以借鑑美國模式。研究者整理且提供我國非政府組織（nongovernmental organization, NGO）與企業未來可行途徑。

關鍵字

永續發展目標；企業永續；性別平等； LGBT

並列摘要

This research aims to explore the benefits of implementing sustainable development goals (SDGs) and companies formulating specific gender equality strategies to promote LGBT (lesbian, gay, bisexual, and transgender) groups towards true equality. In addition, this research draws on American experience and adopts the literature research method and the comparative method. The literature research method combs the history of LGBT equity equality, the comparative method takes the US model of protecting LGBT. After Taiwan adopted the Constitutional Court Republic of China (Taiwan) Reporter: Interpretations Nos. 748, will LGBT rights and interests be equal? Is it a feasible way to implement LGBT equality through the specific formulation of a friendly LGBT strategy through the private sector such as a company? The SDGs have gradually become the basis for enterprises to formulate sustainable development references, SDGs5 ＂Gender Equality＂ needs to expand coverage to include LGBT groups, thereby increasing the company's motivation to invest in friendly LGBT groups. In addition, it can exemplify the US model, which constitutes the LGBT norms of independent evaluation companies and supervises the status of corporate practices. The researcher tries to organize and provide feasible ways for Taiwan's nongovernmental organization (NGO) and enterprises in the future.

並列關鍵字

SDGs ； corporate sustainability ； gender equality ； LGBT

參考文獻

Chintrakarn, P., Treepongkaruna, S., Jiraporn, P., & Lee, S. M. (2020). Do LGBT-supportive corporate policies improve credit ratings? An instrumental-variable analysis. Journal of Business Ethics, 162, 31-45. doi:10.1007/s10551-018-4009-9

Cordes, C. L. (2012). The business case for offering domestic partner benefits. Compensation & Benefits Review, 44, 110-116. doi:10.1177/0886368712450984

Imaz, O., & Eizagirre, A. (2020). Responsible innovation for sustainable development goals in business: An agenda for cooperative firms. Sustainability, 12, 6948. doi:10.3390/su12176948

Jimenez, D., Franco, I. B., & Smith, T. (2021). A review of corporate purpose: An approach to actioning the sustainable development goals (SDGs). Sustainability, 13, 3899. doi:10.3390/su13073899

Jin, C.-H., & Lee, J.-Y. (2019). The halo effect of CSR activity: Types of CSR activity and negative information effects. Sustainability, 11(7), 2067. doi:10.3390/su11072067

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永續發展目標的實踐－企業參與性別平等的重要性

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