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| Title: | 台灣中小企業永續發展揭露-以P公司為例
Sustainability Disclosure of Small and Medium-sized Enterprises in Taiwan-Taking P Company as an Example |
| Authors: | 李文森
Lee, Wen-Sen |
| Contributors: | 詹凌菁
Chan, Ling-Ching
李文森
Lee, Wen-Sen |
| Keywords: | ESG
永續發展
台灣中小企業
中小企業永續發展路徑圖
中小企業永續發展揭露與報導
通路代理產業
ESG
Sustainable Development
Taiwanese SMEs
Sustainable Development Roadmap for SMEs
Sustainability Disclosure and Reporting for SMEs
Channel Agent Industry |
| Date: | 2024 |
| Issue Date: | 2024-09-04 14:47:49 (UTC+8) |
| Abstract: | 本研究針對台灣中小企業在永續發展與ESG策略實施過程中的挑戰和機會進行了深入分析。研究發現，中小企業在實施永續策略時主要面臨資金限制、專業人才缺乏及缺乏明確規範和指引等問題。儘管如此，中小企業在永續發展中也擁有諸多機會，例如提升市場競爭力、獲得政策和資金支持、技術創新和效率提升等。
為了解決這些挑戰，本研究建議中小企業建立專業團隊與資源配置、制定具體的減碳目標與路徑、強化內部治理與風險管理、提高利害關係人的參與度以及運用數據與技術手段。此外，政府應提供更多的資金和技術支持，以幫助中小企業實施永續策略。
本研究通過對中小企業的實地訪談和案例分析，強調了企業領導的支持、逐步實施的策略、與利害關係人的合作以及數據驅動的決策在實現永續發展中的重要性。最後，本研究提出了一套適用於中小企業的永續發展路徑圖，以及適用於個案公司及其所屬產業於永續方面的揭露與報導，希望能為台灣中小企業在實施ESG策略方面提供參考，促進其在實現經濟效益的同時，達成環境和社會的可持續發展目標。
This research conducts an in-depth analysis of the challenges and opportunities faced by small and medium-sized enterprises (SMEs) in Taiwan in implementing sustainable development and ESG strategies. The research reveals that SMEs primarily encounter issues such as funding limitations, a lack of professional talent, and the absence of clear regulations and guidelines when implementing sustainable strategies. Despite these challenges, SMEs also have numerous opportunities in sustainable development, such as enhancing market competitiveness, obtaining policy and funding support, and driving technological innovation and efficiency improvements.
To address these challenges, this research suggests that SMEs should establish specialized teams and allocate resources, set specific carbon reduction targets and pathways, strengthen internal governance and risk management, increase stakeholder engagement, and utilize data and technology tools. Additionally, the government should provide more funding and technical support to help SMEs implement sustainable strategies.
Through field interviews and case studies of SMEs, this research emphasizes the importance of leadership support, gradual implementation strategies, stakeholder cooperation, and data-driven decision-making in achieving sustainable development. Finally, this research proposes a sustainable development roadmap suitable for SMEs, as well as guidelines for sustainability disclosures and reporting for individual companies and their respective industries. The aim is to provide a reference for SMEs in Taiwan in implementing ESG strategies, promoting economic benefits while achieving environmental and social sustainability goals. |
| Reference: | 一、中文部分
于紀隆, & 王美齡. (2022). 邁向全球一致永續資訊揭露新時代-ISSB永續準則草案之 關鍵影響. 會計研究月刊. https://doi.org/10.6650/ARM.202208_(441).0006
金融監督管理委員會. (2022). 上市櫃公司永續發展路徑圖.
經濟部中小企業處. (2020). 修正「中小企業認定標準」 助中小企業升級轉型 https://www.moea.gov.tw/Mns/populace/news/News.aspx?kind=1&menu_id=40&news_id=90556
經濟部中小企業處. (2023a). <2022年中小企業白皮書(全).pdf>.
經濟部中小企業處. (2023b). 中小企業因應淨零碳之說明與建議.
環境資訊中心. (2022). 歐盟CBAM將上路 近四成中小企業還沒有淨零規劃 資源、人才是最大困境 https://e-info.org.tw/node/235475
國立政治大學企業永續研究中心. (2023). 任務二：協助中小企業不見永續活動
二、英文部分
Armstrong, C., & McLaren, D. (2022). Which Net Zero? Climate Justice and Net Zero Emissions [Article]. Ethics & International Affairs, 36(4), 505-526.
https://doi.org/10.1017/s0892679422000521
Board, I. S. S. (2023a). Climate-related Disclosures. In: International Sustainability Standards Board.
Board, I. S. S. (2023b). General Requirements for Disclosure of Sustainability-related Financial Information. In: International Sustainability Standards Board.
Du, Q., Xu, Y. D., Wu, M., Sun, Q., Bai, L. B., & Yu, M. (2018). A network analysis of indirect carbon emission flows among different industries in China [Article].
Environmental Science and Pollution Research, 25(24), 24469-24487.
https://doi.org/10.1007/s11356-018-2533-x
Gholami, A., Murray, P. A., & Sands, J. (2022). Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms? [Article]. Sustainability, 14(10), 21, Article 6019.
https://doi.org/10.3390/su14106019
Hettler, M., & Graf-Vlachy, L. (2023). Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda [Review; Early Access]. Business Strategy and the Environment, 20. https://doi.org/10.1002/bse.3486
Khan, M. A. (2022). ESG disclosure and firm performance: A bibliometric and meta analysis. Research in International Business and Finance, 61, 101668.
https://doi.org/10.1016/j.ribaf.2022.101668
Lee, A., & Lo, D. S. (2022). Taiwan Energy Market Briefing: Net-Zero Plan and Aggregated PPAs.
Lee, C. F., Lin, S. J., & Lewis, C. (2008). Analysis of the impacts of combining carbon taxation and emission trading on different industry sectors [Article]. Energy Policy, 36(2), 722-729. https://doi.org/10.1016/j.enpol.2007.10.025
Pirlot, A. (2022). Carbon Border Adjustment Measures: A Straightforward Multi-Purpose Climate Change Instrument? [Article]. Journal of Environmental Law, 34(1), 25-52. https://doi.org/10.1093/jel/eqab028
World Resources Institute. (2022). Scope 3 frequently asked questions. Retrieved Ocotober 17, from https://ghgprotocol.org/sites/default/files/2022-12/Scope%203%20Detailed%20FAQ.pdf |
| Description: | 碩士
國立政治大學
會計學系
111353042 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353042 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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