企業永續發展策略探討——以台達電子為例

Abstract

自 2015 年，聯合國發布 17 項永續發展目標（SDGs）後，環境保護、社會責任與公司治理（Environmental, Social, and Governance，以下簡稱 ESG）的浪潮席捲而來，改變著全球企業的生存法則，隨著各國之碳稅（Carbon Tax）與歐盟之碳關稅制度（CBAM）日漸排上議程，有沒有做好 ESG 不再只是代表企業是否願意盡一份心力回饋社會，更開始實際影響企業的成本和獲利，成為決定企業影響力與存續的重要因素。在產業環境的衝擊與轉型中，早已長期耕耘環保永續領域的台達電脫穎而出，不僅入選三大國際 ESG 指數、成為本土企業中首個通過科學基礎減量目標（SBTi）的品牌，更是打破外界對於企業需要花費額外成本投入 ESG 的認知，在 2021 年營收創下歷史新高，其中和 ESG 領域相關的事業範疇做出重要貢獻。 回顧台達電的發展歷程，從一間僅有 15 人的小工廠，秉持著「環保 節能 愛地球」的經營使命一路走來，到如今成為年營收破百億美元的工業品牌，同時凝聚起 8 萬多人共同在 ESG 領域耕耘。台達電從電視零組件起家，到如今事業範疇囊括智慧樓宇、儲能基礎設施、電動車等新興永續產業，更是多次受邀在國際氣候峰會上分享自身的節能成效，成為國際間重要的 ESG 企業楷模。千里之行，始於足下，台達電並非一朝一夕便能有此成就。因此本研究試著進一步了解台達電在永續領域的發展歷程，以及對應的關鍵資源與能力，並探討台達電如何透過策略型的 ESG 行動帶動本業成長。 本研究採取個案研究之方法，藉由次級資料的蒐集，以永續領域的作為將台達電的成長軌跡劃分為本業成長期（1971-2004）、綠能投資期（2004-2015）與新事業發展期（2015-迄今）三個階段。並結合外部環境的變因，歸納出台達電於永續領域的核心資源與能力，以及對應的競爭優勢。本研究更進一步發展出三階段 ESG 模型、ESG 分類矩陣模型的架構，剖析台達電在永續領域的發展歷程與策略，探討台達電為何在 ESG 領域能有突出的表現和成效，望能供亦需要進行 ESG 轉型的企業參酌。 隨著 2030 年淨零目標期限的臨近以及 ESG 轉型的市場逐漸擴大，台達電面臨新一波的機會與挑戰。故本研究建議台達電可以透過強化在地關係與強化內部整合與資源共享，推動全球事業部門 RE100 的進程；透過推動相關產業發展及投入新技術研發以降低現有計畫對綠電的高度依賴。另一方面亦建議台達電可以發展為 ESG 全面解決方案供應商，並發揮影響力制定產業標準，以在迅速擴張的市場中進一步推動自身成長。

Since the United Nations released 17 Sustainable Development Goals (SDGs) in 2015, the ESG（Environmental, Social, and Governance）movement has swept the globe, changing the survival rules of global companies. With carbon taxes system by countries and the Carbon Border Adjustment Mechanism (CBAM) by EU increasingly on the agenda, outstanding ESG performance is no longer only represents whether a company is willing to give back to society, but it actually affects the cost and profit of the company. ESG becoming an important factor in determining the influence and survival of the company. In the impact and transformation of the industrial environment, Delta, which has long been committed to the field of environmental protection and sustainability, stood out. Not only was it selected into the three major international ESG indices, and it became the first brand among local companies to pass the Science Based Targets Initiative (SBTi). With record revenue performance in 2021, it broke the general belief that companies need to spend extra costs to do ESG well, of which business areas related to the ESG field have made important contributions. Looking back on the development history of Delta, it has grown from a small factory with only 15 employees, adhering to the business mission of "protect the environment, conserve energy, love the earth", to now it has become an industrial brand with an annual revenue of over 10 billion US dollars. It has gathered more than 80,000 people to work together in the field of ESG. Delta started from TV components, and now its business scope includes emerging sustainable industries such as smart buildings, energy storage infrastructure, and electric vehicles. Delta has been invited many times to share its energy-saving achievements at international climate summits, and has become an international and important role model for ESG companies. A journey of a thousand miles begins with a single step, and Delta did not achieve this achievement overnight. Therefore, this study attempts to further understand the development history of Delta in the field of sustainability, as well as the corresponding key resources and capabilities, and explore how Delta can drive operational growth through strategic ESG actions. This research adopts the method of case study, collects secondary data, and divides Delta's growth trajectory into the Basic Business Growth Period (1971-2004), the Green Energy Industry Investment period (2004-2015) and the New Business Development Period (2015-present). Combined with the changing factors of the external environment, the core resources and capabilities of Delta Power in the sustainable field, as well as the corresponding competitive advantages, are summarized. This research further develops the structure of the Three-Stage ESG Model and ESG Classification Matrix Model, analyzes the development history and strategies of Delta in the field of sustainability, and discusses why Delta has outstanding performance and results in the field of ESG. Hope it can be a reference for companies looking to make ESG transformation. As the 2030 RE100 target deadline approaches and the market for ESG transformation gradually expands, Delta is facing a new wave of opportunities and challenges. Therefore, this research suggests that Delta can promote the RE100 process of the global business unit by strengthening local relations and strengthening internal integration and resource sharing; by promoting the development of related industries and investing in new technology research and development to reduce the high dependence of existing plans on green power . On the other hand, it is also suggested that Delta can develop into a comprehensive ESG solution provider and exert its influence to set industry standards to further promote its own growth in the rapidly expanding market.