以 FGD-AHP 法決定 ESG 重大主題之穩健性研究 －以台灣營造業為例

Abstract

本研究旨在探討 ESG 產業/地區別揭露方法論的穩健性，並以台灣營造業為案例，驗證康信恩（2022）提出之焦點團體討論（Focus Group Discussion, FGD）結合層級分析法（Analytic Hierarchy Process, AHP）的方法論適用性。本研究的主要目的為：（1）驗證該方法論的穩健性，以確保其在不同時間點、專家組成與計算方式下仍具一致性；（2）提供台灣營造業在 ESG 領域的努力方向與揭露重點，以協助企業與政策制定者提升永續資訊透明度。 研究方法透過兩場專家焦點團體座談會，運用 AHP 問卷評估 ESG 重大性主題的相對重要性，並加入康信恩（2022）之研究數據，以絕對權重分析與離散性分析來驗證數據的一致性。研究結果顯示，不同座談會場次之重大性主題排序高度一致，前 20 名主題中有 19 個重複出現，顯示 FGD-AHP 方法論具備高度穩健性。此外，透過比較合併數據計算之絕對權重與各場數據之算術平均權重，發現兩者結果高度相似，顯示該方法論在不同數據整合方式下仍具穩定性。 本研究亦提供台灣營造業在 ESG 領域的具體建議。研究發現，環境（E）與治理（G）構面之權重相對穩定，顯示企業對供應商環境評估、環境法規遵循、競爭優勢及反貪污等議題已達成共識。然而，社會（S）構面涵蓋議題多元，專家意見分歧較大，顯示該構面仍受政策變動與企業特性影響。本研究建議，企業應聚焦於高權重且穩定之 ESG 主題，如供應鏈管理、法規合規與生物多樣性，並透過未來適時更新 ESG 重大性主題權重，以確保資訊揭露的適時性與準確性。 綜上所述，本研究驗證了 FGD-AHP 方法論在 ESG 產業/地區別揭露中的穩健性，並提供台灣營造業在 ESG 領域的實務指引，期望能為企業、政策制定者及學術界提供有價值的參考，推動台灣營造業的永續發展。

This study aims to examine the robustness of ESG industry- and region-specific disclosure methodologies and validate the applicability of the Focus Group Discussion (FGD) combined with the Analytic Hierarchy Process (AHP) proposed by Kang Shin-En (2022) using Taiwan’s construction industry as a case study. The primary objectives of this research are: (1) to verify the robustness of this methodology, ensuring its consistency across different time points, expert compositions, and calculation methods; and (2) to provide guidance on ESG efforts and disclosure priorities for Taiwan’s construction industry, assisting enterprises and policymakers in enhancing the transparency of sustainability information. The research methodology involves two expert focus group discussions, utilizing AHP questionnaires to evaluate the relative importance of ESG material topics. The study incorporates data from Kang Shin-en (2022) and employs absolute weight analysis and dispersion analysis to assess data consistency. The findings indicate a high degree of consistency in the ranking of ESG materiality topics across different sessions, with 19 out of the top 20 topics recurring, demonstrating the strong robustness of the FGD-AHP methodology. Furthermore, by comparing the absolute weights derived from consolidated data and the arithmetic mean of individual session data, this study finds that both approaches yield highly similar results, confirming the stability of this methodology under different data integration methods. This study also provides specific recommendations for ESG practices in Taiwan’s construction industry. The results reveal that the weights of the Environmental (E) and Governance (G) dimensions are relatively stable, indicating a consensus among businesses on issues such as supplier environmental assessment, environmental regulatory compliance, competitive advantage, and anti-corruption. However, the Social (S) dimension encompasses a diverse range of topics, leading to greater discrepancies in expert opinions, suggesting that this dimension remains influenced by policy changes and firm characteristics. This study recommends that enterprises focus on high-weight, stable ESG topics such as supply chain management, regulatory compliance, and biodiversity while periodically updating ESG materiality weights to ensure the timeliness and accuracy of information disclosure. In conclusion, this study validates the robustness of the FGD-AHP methodology for ESG industry- and region-specific disclosures and provides practical guidance for Taiwan’s construction industry in the ESG domain. It is expected to serve as a valuable reference for businesses, policymakers, and academia, contributing to the sustainable development of Taiwan’s construction sector.