企業面對ESG轉型的機會與挑戰- 以日商三井物產株式會社個案為例

Abstract

本文探討氣候變遷對企業經營造成的影響以及企業如何透過運用ESG成功轉型並創造新的成長動能。聯合國氣候變化峰會（COP26）於2021年11月在197國代表談判後達成協議，協議重點為須在本世紀末的全球氣溫增幅與工業化時代對比應低於1.5度，至2050年前實現淨零碳排，並在2030年前達成降低全球碳排45%及逐步減少未經溫室氣體排放處理的燃煤電廠等。歐盟將於2026年起開始課徵碳邊境關稅（CBAM），其他主要貿易國包括美日等國也正在逐步規劃課徵碳邊境關稅。本研究將以日商三井物產公司為例，分析其在氣候變遷之際如何在ESG領域進行相關布局，其進程及如何運用相關資源在全球主要市場與相關政府單位以及企業等相關夥伴合作。另外，並介紹公司從主要獲利來源的燃煤等化石燃料等投資事業撤退，並進而轉型布局至節能減碳等相關產業。除了營收獲利屢創新高以外，並獲得股神巴菲特青睞持續加碼買進公司持股，股價及公司市值也都成長至歷史高點。 本研究也引用各本土個案公司案例，說明其本業狀況，以及配合政府及世界轉型潮流，在降低碳排，循環經濟以及相關成效等進行分析。同時介紹個案公司三井物產株式會社整體營運架構，相關產業領域的獲利分析，在ESG領域的進程及跨足之節能減排領域，並透過PESTEL及BCG等分析工具全面研究其業態轉型及永續發展目標的相關動向。

his article discusses the impact of climate change on business operations and how companies can achieve sustainable growth and success by implementing ESG practices. The United Nations Climate Change Conference (COP26) reached an agreement in November 2021 after negotiations among representatives from 197 countries. The agreement emphasizes the need to limit global temperature rise to below 1.5 degrees Celsius compared to pre-industrial levels by the end of this century and achieve net-zero carbon emissions by 2050 and achieve a 45% reduction in global carbon emissions by 2030 and gradually phasing out unabated coal-fired power plants can be met. Considering that the European Union plans to introduce a Carbon Border Adjustment Mechanism (CBAM) from 2026, other major trading nations like the United States and Japan are also gradually planning to implement similar carbon border tariffs. This study uses Mitsui & Co., Ltd. as an example to analyze how the company strategically positions itself in the ESG landscape amid climate change. It examines their processes, utilization of resources, collaboration with global markets, relevant governmental bodies, and other corporate partners. Furthermore, the study introduces the company's bold move to divest from fossil fuel investments, such as coal, which were major sources of profit, and transition into energy-saving and carbon-reduction related industries. Apart from achieving record-breaking financial performance and gaining the attention of renowned investor Warren Buffett, who increased holdings in the company, the stock price and market value of the company also reached historical highs. The research also includes local case studies of other companies that showcase their current business status and analysis of their efforts in carbon reduction, circular economy, and related outcomes, in alignment with government and global transformation trends. It introduces Mitsui & Co., Ltd.'s overall operational structure, profit analysis in related industries, their progress in ESG initiatives, and their expansion into the energy-saving and decarbonization sectors. Comprehensive research utilizing tools like PESTEL and BCG analysis is conducted to study their business transformation and sustainable development objectives.