探討ESG對企業績效與持續發展之影響─以堃達公司ESG報告書為例

Abstract

本研究旨在探討環境、社會與公司治理(ESG)因素對企業績效與持續發展的研究，並以堃達公司的ESG報告書為例加以分析。隨著全球氣候變遷、社會責任意識與公司治理機制的持續提升，企業對ESG因素的重視日益提高。本研究首先整理了ESG因素與企業績效及持續發展之間的關係，其次運用實證研究方法對堃達公司的ESG報告書進行了深入分析。 研究發現，堃達公司在環境、社會與公司治理方面的投入與實踐對其企業績效與持續發展產生了積極的影響。在環境層面，公司積極推動節能減碳、綠色建築與循環經濟等措施，以降低對環境的負面影響；在社會層面，公司注重員工福利、社會發展與公益事業，提升了企業形象與社會責任；在公司治理層面，公司強化資訊透明度、經營策略與風險控制，提高了公司的競爭力與市場地位。 本研究結果顯示，堃達公司在ESG方面的努力與投入不僅有助於提高企業績效，同時也有利於公司在市場競爭中獲得持續發展的優勢。建議企業應積極參與ESG相關的實踐與管理，以實現經濟、環境與社會等方面的平衡發展。

This study aims to investigate the impact of Environment, Social and Governance（ESG）factors on corporate performance and sustainable development, using the ESG report of Kunda Company as an example. With the continuous elevation of global climate change, social responsibility awareness, and corporate governance mechanisms, the importance of ESG factors for enterprises has been increasing. This research first clarifies the relationship between ESG factors and corporate performance and sustainable development, followed by an in-depth analysis of the ESG report of Kunda Company, using empirical research methods. The findings reveal that Kunda Company’s investments and practices in environment, social and governance aspects have generated positive impacts on its corporate performance and sustainable development. In the environment dimension, the company actively promotes energy-saving and emission reduction measures, green construction, and circular economy initiatives to minimize negative environment impact. In the social dimension, the company focuses on employee welfare, community development and philanthropy, enhancing its corporate image and social responsibility. In the governance dimension, the company strengthens information transparency, business strategy and risk control, thereby improving its competitiveness and market position. The results of this study demonstrate that the efforts and investments of Kunda Company in ESG not only contribute to improving corporate performance but also provide a competitive advantage from sustainable development in the market. It is suggested that enterprises should actively participate in ESG-related practices and management to achieve balanced development across economic, environment and social dimensions.