推動永續轉型之挑戰：以臺灣IC設計A公司為例

Abstract

臺灣半導體產業在全球供應鏈中佔有樞紐地位，其永續轉型不僅是環境責任，更是維持國家經濟韌性的必要條件。2021年臺灣半導體產業產值高達新台幣四兆元，總產值全球排名第二，僅次於美國。其亮眼的成績在該年佔我國GDP比重高達15.27%，在我國的經濟收入中獨挑大梁。隨著全球對氣候變遷的關注升溫，我國半導體產業在永續發展方面正面臨來自多方面的挑戰。本研究旨在填補學術界對上游 IC 設計產業永續轉型實證研究的稀缺。

本文以臺灣一間IC設計A公司為例，採用個案研究法，對其進行ESG策略與永續轉型路徑上的頗析。除了運用該公司出版之企業永續報告書、年報及其他公開資料進行蒐集與分析，也對該公司執掌永續策略相關業務的員工進行半結構式訪談。本研究依據 S&P Global ESG 評分框架及得分，來了解A公司在國際準則的視野下，執行ESG策略的有效性與資訊揭露成果。

研究結果顯示，A公司在永續轉型的過程中，所面臨到組織與溝通、目標策略與執行、內部永續文化形塑、外部法規與政策變動四項挑戰。本文亦針對此四項挑戰，提供個人見解與建議。此外，本研究也發現推動一間台灣IC設計公司進行永續轉型的三大驅動力。包含客戶對綠色產品的期待、第三方評比機構之揭露標準日益嚴格、以及來自股東對於透明度與當責性之壓力。

本研究旨在進一步深入了解半導體產業在在個案公司的永續轉型策略與發展藍圖規劃， 期能提供相關策略建議， 助力本國半導體企業在全球永續浪潮中搶佔先機，快速且精準地實現氣候目標。

The Taiwan semiconductor industry occupies a pivotal position in the global supply chain. Its sustainability transition constitutes not merely an environmental responsibility but a prerequisite for maintaining national economic resilience. In 2021, the industry's production value reached USD 143 billion, ranking second globally after the United States. The remarkable performance contributed a substantial 15.27% to the national GDP that year, serving as a primary pillar of the domestic economy. However, amidst escalating global attention on climate change, the industry faces multifaceted challenges regarding sustainable development. This study aims to bridge the gap in empirical research regarding the sustainability transition within the upstream IC design sector.

Using a case study approach, this research selects an IC design company in Taiwan, which called Company A. This study analyzes its ESG strategy and sustainability transition pathway. Data collection encompassed the company's Sustainability Reports, annual reports, relevant press coverage, and public records, complemented by semi-structured interviews with employees responsible for sustainability strategy. Drawing upon the S&P Global ESG Score framework, this study evaluates the efficacy of Company A's ESG strategy execution and its information disclosure outcomes through the lens of international standards.

The findings reveal four critical challenges encountered by Company A during its sustainability transition: (1) Organizational structure and communication; (2) Strategic goal execution; (3) Cultivation of internal sustainability culture; and (4) External regulatory and policy fluctuations. This study offers personal insights and strategic recommendations addressing these challenges. Furthermore, the study identifies three pivotal drivers propelling the sustainability transition of an IC design company in Taiwan: (1) Client expectations regarding green products; (2) Increasingly stringent disclosure standards of third-party rating agencies; and (3) Shareholder pressure demanding transparency and accountability.

Ultimately, this research aims to provide an in-depth understanding of the sustainability transition strategy and development blueprint within the case company. It aspires to offer relevant strategic recommendations, assisting domestic semiconductor companies in securing a competitive advantage amidst the global sustainability wave and achieving climate targets with agility and precision.