建置企業漂綠行為評估框架之研究

Abstract

本研究旨在探討如何建置一個企業漂綠行為評估框架，作為企業在推進永續發展活動與揭露ESG資訊時的漂綠行為自我評估工具。本研究背景源自全球對於企業永續發展的關注日益增加，但隨之而來也引發了企業進行漂綠行為，即通過誇大或虛假陳述來掩蓋實際的環境負面影響。為此，本研究參照當前歐盟及世界主要國家對防範企業漂綠的規範、國際組織對企業ESG永續報告的相關準則要求、我國政府當前對上市櫃公司永續發展要求事項，以及對漂綠行為評估研究之相關文獻等資料，建置一個通用的、實用性高的企業漂綠行為評估框架。 該框架主要分為環境、社會與治理三個構面，並進一步細分為溫室氣體排放、氣候相關議題管理、供應鏈管理…等12個屬性，每個屬性各涵蓋數個漂綠行為的評估項目。實證研究抽樣了15家台灣上市公司作為樣本，對本評估框架的可操作性與適用性進行了實地驗證，結果顯示本評估框架在實務操作上具可行性，並與Sustainalytics的ESG風險評比分數具強正相關性，這表明本評估框架能有效辨識企業的漂綠行為，並提供具體的改進建議，有助企業提升永續競爭力。 本研究所得的結論，可以提供國內企業在執行永續發展與行銷活動、申報ESG相關資訊，以及編寫永續報告書時，進行漂綠行為的自我評估，以預防可能的漂綠行為及矯正正在發生的漂綠行為。本研究的實證結果，期望可以幫助台灣企業避免因漂綠行為而遭致商譽損害或法律合規性的風險，從而更有效地達成永續發展目標，進一步提升在國際市場上的永續競爭力，並可作為永續政策制定者與監管者在推動企業永續發展時的重要參考依據。

This research aims to construct a more practical and suitable evaluation mechanism framework for assessing corporate greenwash behavior, which can provide companies to evaluate their existing or possible greenwash behavior when promoting sustainability activities and disclosing ESG information. To address this, the study references current greenwash prevention regulations and requirements from the EU and major countries, relevant guidelines of ESG information reporting and disclosing from major international organizations, the current requirements of our government for sustainability development for listed companies, and related literature on greenwash behavior assessment to construct this framework, which is divided into three dimensions: environmental (E), social (S), and governance (G), with 12 attributes covering various greenwash behavior items. By validating 15 sample listed Taiwanese companies, results demonstrate the framework's practical applicability and high correlation with Sustainalytics ESG risk scores. This indicates that this framework effectively identifies corporate greenwash behaviors and provides concrete improvement suggestions, aiding companies in enhancing their sustainability competitiveness. This framework can also be a practical and useful tool for a company’s ESG performance monitoring by government and stakeholders.