企業永續發展策略比較探討 - 以友達爲例

Abstract

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This paper focuses on discussing the ESG strategy and implementation of AUO Corporation, a leading display panel manufacturers globally that services numerous global brands, with an annual revenue of more than NTD250 billion. In driving corporate ESG policies, AUO has received multiple awards and is an industry leader, setting a benchmark for its partners. Therefore, this paper attempts to use AUO Corporation as a case to understand the development of corporate ESG in a Taiwan-based multinational company, and how AUO charts its course in navigating this nascent field in Taiwan to not just comply with regulatory ESG requirements, but also to thrive upon the lucrative growth opportunities through implementing strategic ESG policies. A comparative case study methodology with secondary data points is used to analyse the current ESG reports of AUO Group, This analysis will be made against the framework set forth by Taiwan MOE’s SASB framework, to identify strengths and weaknesses within AUO’s approach. We will how explore AUO implements its ESG strategy globally, which must be comprehensive to guide global operations, yet local enough to comply with locale needs. A comparison is done against similar-sized companies, exploring how external forces and business fundamentals impacts ESG proactiveness. We argue for a proactive approach in ESG implementation, as it is a long-term win-win strategy for the company and society. Finally, this paper offers critical analysis and suggestions for AUO based upon the discussion made to suggest initiatives for adoption to encourage innovation in ESG as a future competitive advantage.