以察覺－動機－能力觀點探究ESG對企業的影響

環境變遷的風險已成為全球都必須面對的難題，ESG的浪潮席捲而來，社會大眾開始監督企業ESG的發展，對於企業寄與厚望，他們認為企業立足於社會，也是社會的一份子，所以企業在創造利潤、爭取對股東最大利益的同時，還要承擔員工與相關利害關係人之社會、環境責任。本文以華碩和宏碁兩間電腦品牌公司為個案分析，兩間個案在全球電腦品牌銷售佔比約為第五名與第六名，ESG的發展偏向業界後進者的角色，研究中運用察覺（AWARENESS）－動機（MOTIVATION）－能力（CAPABILITY）觀點（以下簡稱AMC觀點）去探究ESG對個案企業的發展影響。首先運用利害關係人理論分成「制度的變更」、「同業的競爭」和「消費者偏好」的三類影響，將個案企業收集而來的相關ESG發展之次級資料統整後，透過與個案企業高階主管進行半結構式的訪談，分析整理出其發展動機和個案企業ESG的行動能力展現，最後透過個案企業能力的兩相比較，得出ESG對企業的影響的為何。本研究發現，AMC觀點適用於個案企業ESG發展的探討，但是在針對兩間個案企業的ESG行動能力比較分析時，會發現兩間個案公司擁有不同的技術能力與發展背景，在環境面與社會面的發展有著趨同的行為，在公司治理面上才有較明顯的發展差異。故本文認為ESG的全球發展備受社會注目，但個案企業較偏向業界的後進者，所以企業在不可抗拒的外在環境影響因素，如環境面與社會面的發展趨於保守，但在公司治理面中力求突破與創新，以期能在商場中脫穎而出。

關鍵字

察覺－動機－能力； AMC觀點； ESG ；利害關係人理論

並列摘要

The risk of climate change has become a problem that the world must face. The wave of ESG is sweeping everyone, and the public has begun to supervise the development of corporate ESG. The public wishes while the corporate is creating profits and striving for the best interests of shareholders, enterprises must also undertake social and environmental responsibilities of employees and relevant stakeholders. This research is based on the case analysis of the two computer brand companies of ASUS and Acer, to explore the corporates' impact of ESG from AWARENESS -Motivity –Capability（AMC） Perspective. First of all, use the stakeholder’s theory to divide the influences into three categories： "Change of system", "Competition in the industry" and "Consumer preferences". Then make a semi-structure interview with the senior executive of the cases’ corporates, analyzed and sorted out the development of its development motivation and the ability of the ESG of the enterprise. In the end, compared with the two cases of the company's ESG capabilities, the impact of ESG on the cases was obtained. This research finds that the AMC perspective is suitable for the discussion of ESG development of the case companies, but when comparing and analyzing the ESG action capabilities of the two case companies, it were found that the two case companies have different technical capabilities and development backgrounds, but the ESG Environment and Social capability abilities are very similar. In terms of ESG Governance, there are obvious development differences. Therefore, this research speculates that the global development of ESG has attracted the attention of the public, so companies tend to be conservative in the development of irresistible external environmental factors, such as ESG Environment and Social development, but strive to make breakthroughs and innovations in ESG Governance, in order to stand out in the market.