企業永續發展步驟之實務探討: 以紡織貿易商為例

Abstract

在經歷三次工業革命後，雖然科技進步快速，但同時人類也過度使用環境，2019年聯合國生物多樣性和生態系統服務政府間科學政策平台（IPBES）發佈報告：提出人們對地球生態地的損耗，使得物種多樣性大幅減少，人口翻倍的成長導致自然環境被過度開採、物種也在加速消失中，以及讓土壤退化、過度開採農林漁牧、海洋危機。2000年聯合國發佈了千禧年發展目標，接著在2004年聯合國全球合約（United Nations Global Compact）發布「Who cares with」報告，強調企業應重視環境、社會及治理（ESG）對其長期財務表現的影響。對於環境的愛護不只是全人類都該注重的議題，企業體在營運時也應該將其納入企業永續經營的項目中。本研究針對企業永續發展步驟之實務探討，並以台灣紡織貿易商為例，目的在於找出基於企業應盡責任及企業風險管理，並同時考量對環境影響後，在企業利益及全球環境影響中間取得平衡的方法，並以聯合國頒布之永續發展目標為基準審核台灣之企業，找出企業體在世界上對於ESG議題所佔之位置，提出相對應的應變方式。

After experiencing three industrial revolutions, although technology has advanced rapidly, people have also been excessively exploiting the environment. In 2019, the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES) of the United Nations released a report pointing out that human-induced ecological damage has led to a significant reduction in species diversity. The doubling of the population has resulted in overexploitation of natural environments, accelerating the disappearance of species, soil degradation, overexploitation of agriculture, forestry, fishery, and marine crisis. In 2000, the United Nations launched the Millennium Development Goals, followed by the"Who Cares Wins" report by the United Nations Global Compact in 2004, emphasizing that companies should pay attention to the impact of environmental, social, and governance (ESG) factors on their long-term financial performance.

Caring for the environment is not only an issue that all of humanity should pay attention to but also a project that companies should incorporate into their sustainable business practices. This study focuses on the practical exploration of steps for sustainable development in companies, using Taiwan's textile traders as an example. The goal is to find methods that balance the responsibility and risk management that companies should take, considering the impact on the environment and achieving a balance between corporate interests and global environmental impact. Using the United Nations' Sustainable Development Goals as a benchmark for auditing Taiwanese companies, this study aims to identify the position of Taiwanese companies on ESG issues in the world and propose corresponding coping strategies.