ESG平台滲透策略：客戶洞察、ESG映射、組織設計

Abstract

本論文探討一套整合式 ESG 平台的開發，旨在協助泰國製造業企業因應日益增加的法規要求、投資者關切，以及全球永續報導趨勢。國際框架如 ISSB、CSRD 與 TCFD 皆顯示 ESG 資訊正朝向標準化與可驗證化發展，但許多泰國企業仍依賴碎片化的資料來源與不一致的方法論。透過外部與內部分析，本研究指出這些缺口，並提出 iCube ESG 平台作為在地化的解決方案，以強化資料的準確性、透明度，以及與泰國 56-1 One Report 與 FTSE Russell 要求的一致性。 所提出的平台整合來自 IoT 系統、PLC、ERP 資料庫與工廠流程的營運資料，將原始輸入轉換為符合國際標準的驗證 ESG 指標。其主要功能包括自動化排放計算、稽核軌跡、資料驗證工具以及基於角色的存取控制，旨在提升資訊可信度並降低 PDPA 合規風險。此外，平台設計導入多方生態系，連結企業用戶、顧問與 KMUTT 專家，使方法論得以標準化並提升利害關係人協作效率。此架構有助於增進 ESG 資訊的可靠性，並促進組織內部的知識共享與決策品質。 研究結果顯示，全球 ESG 系統如 Envizi、Workiva、Novisto 與 Coolset 雖具備強大的報導功能，但仍欠缺對泰國法規與產業需求的在地化支持。因此，iCube 被定位為補足此缺口的在地 ESG 資料引擎，透過法規對接、營運資料整合與學術合作提供補強。本論文最終指出，藉由提升技術成熟度、治理結構與協作網絡，iCube 有潛力成為一套具前瞻性的 ESG 平台，協助泰國邁向可信且透明的永續發展實務。

This thesis explores the development of an integrated ESG platform designed to support Thai manufacturing companies as they respond to growing regulatory expectations, investor scrutiny, and global trends in sustainability reporting. International frameworks such as ISSB, CSRD, and TCFD signal a shift toward standardized and verifiable ESG disclosures, yet many Thai companies continue to rely on fragmented data sources and inconsistent methodologies. Through external and internal analyses, this study identifies these shortcomings and proposes the iCube ESG Platform as a localized solution that strengthens data accuracy, transparency, and alignment with Thailand’s 56-1 One Report and FTSE Russell requirements. The proposed platform integrates operational data from IoT systems, PLCs, ERP databases, and factory processes, transforming raw inputs into validated ESG indicators consistent with international standards. Key platform features include automated emission calculations, audit trails, data validation tools, and role-based access control, all aimed at improving credibility and reducing PDPA risks. The platform design also incorporates a multisided ecosystem that connects corporate users, consultants, and KMUTT experts, enabling standardized methodologies and more effective stakeholder collaboration. This structure enhances the reliability of ESG information while promoting knowledge sharing and better decision making within organizations. The findings reveal that global ESG systems such as Envizi, Workiva, Novisto, and Coolset offer strong reporting capabilities but lack localization for Thai regulations and industry needs. iCube is therefore positioned as a complementary ESG data engine capable of filling these gaps through regulatory alignment, operational data integration, and academic partnerships. The thesis concludes that by strengthening technological readiness, governance, and collaborative networks, iCube can become a future-proof platform that supports Thailand’s transition toward credible and transparent ESG practices.