以競爭優勢觀點做為企業ESG之理論基礎：理論推導與實證

Abstract

ESG（Environmental, Social, and Governance）為評估企業在環境、社會和治理層面的表現，並以此評估其永續經營績效，具有永續性和協調發展的價值。自2008年的金融危機至近年來的疫情和全球性天災等事件的影響，全球對於永續性發展的關注日益提高，聯合國提出的永續發展目標（SDGs）不僅成為各國努力的方向，企業更被視為實現全球永續發展的重要合作夥伴，因此，環境、社會和治理（ESG）被越來越多地視為企業競爭優勢的來源。本研究目的探討企業如何與永續發展目標同步進行，並將其納入企業策略中，以保持其競爭優勢，研究旨在提供有關企業在ESG準則和永續發展目標下制定策略的洞察和建議，以促進全球永續發展的實現。 首先進行文獻回顧，以公司ESG舉措為核心，收集國內與國外ESG與競爭優勢相關文獻個案，並分析建立公司ESG持續競爭優勢的概念架構。接著，以計量實證分析方法，探討影響消費者對於ESG優良公司產品購買意願的因素和層面關係，研究構建相應的計量模型、變數和假說，並設計調查問卷來收集數據；接著，研究分析各因素對消費者購買意願的影響程度，並驗證和比較研究的假說與實證數據。 根據研究結果，當公司制定策略時，不僅要關注傳統的產業結構定位，還要考慮企業在永續發展項目上的競爭方向，公司應重視ESG本身所帶來的核心價值，將其視為長期競爭優勢的來源，企業更應意識環境永續性、社會責任和良好的治理對於營運績效和品牌形象的重要性，並考慮與環境和社會的互動關係，滿足消費者期望的同時，並創造持續的競爭優勢與促進社會、環境和經濟的協調發展。

ESG (Environmental, Social, and Governance) is a framework used to assess a company's performance in environmental, social, and governance aspects, with a focus on sustainable business practices and coordinated development. The global concern for sustainable development has grown significantly since the 2008 financial crisis, as well as the impact of recent events such as the Covid-19 pandemic and natural disasters. The United Nations' Sustainable Development Goals (SDGs) have become a guiding direction for countries, and companies are seen as crucial partners in achieving global sustainability. Consequently, ESG is increasingly recognized as a source of competitive advantage. The objective of this study is to investigate how companies can align their sustainability goals with their corporate strategies to maintain a competitive edge. The study aims to provide valuable insights and recommendations on developing strategies within the framework of ESG guidelines and sustainability goals, ultimately contributing to global sustainability. To begin, the study conducts a comprehensive literature review, focusing on domestic and international cases that relate to ESG and competitive advantage, particularly emphasizing corporate ESG initiatives. This review serves as the foundation for establishing a conceptual framework that explores sustainable competitive advantage within the realm of ESG. Furthermore, an econometric empirical analysis is undertaken to examine the factors and relationships influencing consumers' willingness to purchase products from companies with high ESG scores. The study develops relevant econometric models, variables, and hypotheses, and employs questionnaires to collect data. Subsequently, the study assesses the impact of each factor on consumers' purchasing intentions, validating, and comparing the hypotheses with empirical evidence. Based on the study's findings, it is imperative for companies to consider not only traditional industrial structure positioning but also the competitive direction of sustainability initiatives when formulating strategies. Recognizing ESG's core values as a source of long-term competitive advantage, companies should prioritize environmental sustainability, social responsibility, and effective governance to enhance operational performance and bolster their brand image. Moreover, companies should foster an interactive relationship with the environment and society, satisfying consumer expectations while simultaneously creating sustainable competitive advantages and promoting the harmonious integration of society, environment, and economy.