企業如何透過策略投資達成永續發展—以崇越科技為例

Abstract

全球對環境保護、社會責任和公司治理(ESG)日益重視，永續發展已成為企業的重要議題。透過投資環境永續、大健康、社會責任等項目，企業除了能發展營運獲利成長的第二曲線，並能兼顧環境社會的永續發展，為環境和社會做出貢獻。 本研究旨在探討企業如何透過策略投資實現永續發展，並以崇越科技為例進行個案分析。崇越科技以半導體材料和設備代理銷售起家，近年則積極透過策略投資，跨足環保綠能和大健康事業，故在永續發展方面取得顯著成果。研究首先回顧永續發展及策略投資的相關理論及目標。接續參考國內外企業成功案例。並藉由Tesla收購SolarCity的失敗案例說明，策略投資須謹慎評估市場、競爭力、財務、文化和技術能力等面向，才能避免誤判形勢。 本研究深入探討崇越科技的基本資料及營運發展歷程。策略投資地圖則聚焦於高科技、環保綠能和大健康三大領域。崇越科技並積極遵循永續發展相關準則，持續發布永續發展相關報告書、遵循SASB永續會計準則、響應聯合國17 項永續發展目標(SDGs)，並將永續報導準則(GRI Standards)深植於營運與管理之中。 崇越科技的策略投資對其永續發展的貢獻主要體現在(1)投資水處理、循環經濟、太陽能及離岸風電等環境永續項目、(2)投資健康及運動等社會責任項目、(3)投資數位轉型和智慧製造等經濟永續項目。但仍會面臨低估市場風險、跨領域整合能力及投資效益不足等狀況。優化建議包括(1)強化市場趨勢預測分析、(2)成立重大專案整合團隊、及(3)與金控合資綠電投資平台或設立永續發展基金(CVC)。 本研究最後提出對其他企業和政府的建議，政府永續政策應一致且明確、應鼓勵企業長期策略投資於永續發展項目，並設立國家級的永續發展基金等。

With growing global emphasis on ESG factors, sustainable development has become a crucial issue for businesses. This study explores how companies can achieve sustainable development through strategic investment, using Topco Scientific Co., Ltd. as a case study. Topco Scientific has actively diversified into energy and health and wellness industries through strategic investments, achieving significant progress in sustainable development. This study reviews relevant theories of sustainable development and strategic investment. It analyzes the case of Tesla's failed acquisition of SolarCity, highlighting the need for careful evaluation of market demand, core competitiveness, financial risks, and integration capabilities in strategic investment decisions. Topco's strategic investments are mapped across three areas: high-tech, green energy, and health. The company actively embraces sustainability, publishing reports, adhering to SASB standards, aligning with the UN SDGs, and integrating GRI into its operations. Topco's contributions to sustainable development include investments in water treatment, circular economy, renewable energy, health and digital transformation. However, challenges remain, including underestimation of market risks, limited cross-domain integration, and suboptimal investment returns. Recommendations for improvement include: strengthening market analysis, improving project integration, and exploring innovative financing. This study concludes with recommendations for other businesses and the government, emphasizing the need for clear and consistent sustainability policies, to initiate a sustainable development, and the potential for a national sustainability fund.