永續發展目標運用之調查 :
台灣上市公司

氣候變遷、地球暖化，使得永續發展成為避無可避的重要課題。《地球暖化1.5°C》IPCC特別報告——決策者摘要：聯合國永續發展目標於2015年通過，為評估地球暖化與其他發展目標提供了良好的框架。永續發展蔚為風潮的同時，企業在透過經濟活動獲利時對環境與社會層面的耗用可謂舉足輕重，故而企業更是永續發展的矚目所在。企業日漸被要求負起應負的社會責任。於是企業永續報告書，以報告書的方式，詳實揭露公司在永續經營及社會責任的目標、成果、承諾及規劃益發受到重視。聯合國永續發展目標於2015年通過，嚴然成為企業社會責任報告書重要的新興課題。本研究調查台灣上市公司，企業社會責任報告書揭露聯合國永續發展目標執行之情況；並分析台灣上市公司永續發展目標運用與財務數據之關聯性。結果顯示永續發展目標在台灣上市公司之運用，因時間年限尚短，比例不高。以永續發展目標依三大面向分類：社會、經濟及環境，在企業社會責任報告書中揭露SDGs指標的情況，分別為：經濟成長第一、社會進步為次、環境保護最弱。而永續發展目標運用分別與企業規模、營運、獲利、創新、及整體報酬等構面之相關變數有相當密切的關係。

關鍵字

永續發展； SDGs ；企業社會責任； CSR報告

並列摘要

Climate change and global warming have made sustainable development an important issue that cannot be avoided. "Global Warming 1.5°C" IPCC Special Report-Summary for Policymakers: The UN Sustainable Development Goals were passed in 2015, providing a good framework for evaluating global warming and other development goals. At the same time as sustainable development is in full swing, the consumption of environmental and social aspects by enterprises in profiting from economic activities is of great importance, so enterprises are the focus of sustainable development. Enterprises are increasingly required to take up their due social responsibilities. Therefore, the corporate sustainability report. And social responsibility goals, achievements, commitments and plans are increasingly valued! The Sustainable Development Goals of the United Nations were adopted in 2015 and have become an important emerging issue in the CSR report. Therefore, in this study, through the investigation of listed companies in Taiwan, the corporate social responsibility report prepared by the report reveals the implementation status of the United Nations sustainable development goals; Correlation of financial indicators. The results show that the application of the Sustainable Development Goals to listed companies in Taiwan is still not popular due to the short time period. The sustainable development goals are classified according to three major aspects: social, economic and environmental. The SDGs indicators are disclosed in the corporate social responsibility report, which are: economic growth first, social progress second, and environmental protection the weakest. In addition, we find close relationships between SDGs and variables of finanacial constructs, including scale, operation, innovation, profit, and company performance.