以MSCI ESG 建置運動場館ESG 永續評估指標

Abstract

本研究目的係探討企業永續發展全球環境之議題，如何應用於運動場館的經營管理上，從明晟永續評級架構以環境 (Environment)、社會 (Social) 和治理 (Governance) 3大構面的概念研擬運動場館永續管理評估指標，並提供場館管理者透過此一指標工具，了解組織ESG永續實施，以做為組織永續經營重要決策之依據。隨著國際對企業永續表現的關注日益提升，ESG評估逐漸成為企業揭露與投資決策的重要依據，惟現行ESG架構大多源自企業導向，缺乏針對公共運動設施的專屬指標體系，導致場館於永續治理推動上缺乏具體工具與衡量標準。鑑此，本研究以MSCI ESG架構為主軸，輔以GRI準則、ISO環境系列標準（14001、14031、14064）及IFRS S1與S2，系統性建構一套適用於綜合型體育館的ESG永續評估指標，期能協助場館經營者理解其在環境、社會與治理之永續表現，並作為場館評分、政策推動與資源配置之重要依據。本研究結果分述如下： 一、本研究先以MSCI ESG的概念，包含環境、社會、治理等三大構面，及10項次構面，包括氣候變遷、天然資源、污染與廢棄物、環境的機會、人力資本、產品責任、利益關係人異議 (社區)、社會機會、公司治理、公司行為等，以文獻分析法初步擬定運動場館ESG永續評估指標架構，內含47項衡量指標。透過德爾菲法 (Delphi ) 篩選出適合綜合型體育場館ESG永續管理之57項衡量指標，並輔以層級分析法 (AHP)，進行各構面、衡量指標之權重計算與排序。結果顯示，專家、學者認為3大構面中治理（0.43）權重為最高，其次為環境 (0.30) 與 社會 (0.27)，顯示在場館永續發展策略規劃中，治理的健全性被視為推動場館 ESG 表現的首要條件。在治理構面中，「公司治理」次構面 (0.60) 權重明顯高於「公司行為」(0.40)，顯示專家重視決策制度與治理架構的透明與完整。其中，「員工滿意度」(0.12) 成為治理構面中最重要的衡量指標。環境構面中，「污染與廢棄物」次構面 (0.42) 為專家評為環境中權重最高的次構面。其下指標如「設施維護與妥善率」(0.14)、「場館碳排放量」(0.13) 與「有毒物排放及廢棄物處理」(0.10) 為最關鍵指標，顯示在運動場館運作中，設施管理與碳排放控制為評估其永續性的核心。在社會構面方面，「產品責任」次構面權重最高 (0.34)，突顯場館在服務提供過程中對消費者健康、安全與滿意度的重視。其中，「顧客健康安全」(0.11) 與「消費者權益」(0.08) 為此構面中的兩項關鍵衡量指標，顯示服務品質與顧客信任是實現場館社會價值的重要途徑。 二、最後本研究結果指出，三大構面下前五項權重最高之指標依序為：「設施維護與妥善率」、「場館碳排放量」、「員工滿意度」、「顧客健康安全」與「有毒物排放及廢棄物處理」，顯示永續治理能力、碳排放控制與服務安全為場館永續經營的關鍵要素。整體而言，本研究指出，運動場館在規劃永續評估與管理策略時，應優先強化治理構面的制度設計與執行效能，並整合環境構面的節能減碳與設施管理，以及社會構面中對使用者權益的保障與服務品質的提升。透過3大構面之整合，可建立兼顧全面性、平衡性與系統性的永續管理模式。相較於過往僅著重於硬體設施與節能技術的作法，本研究進一步強調治理制度健全與人力資本發展的重要性，為場館永續發展奠定穩固基礎。本研究所建構之ESG永續評估指標，可作為未來針對不同規模與功能類型場館進行評估適用性比較的基礎，進一步拓展運動場館永續管理之學術深度。在實務應用方面，本研究建構之評估指標具備標準化與實用性，可作為場館營運單位與利害關係人於策略擬定、資源分配及永續績效檢核之參考依據，協助推動運動場館邁向專業化、系統化與責任導向的永續治理。

This study aims to explore how the global discourse on ESG can be applied to the management of sports venues. By referencing the MSCI ESG (Environmental, Social, and Governance) rating framework, this research aims to develop a comprehensive set of sustainability evaluation indicators tailored for sports venue management. These indicators are designed to assist venue operators in understanding the implementation of ESG practices within their organizations and to serve as a critical reference for strategic decision-making toward sustainable operations. With increasing international attention on corporate sustainability performance, ESG assessments have gradually become an essential basis for corporate disclosure and investment decisions. However, current ESG frameworks are primarily enterprise-oriented and lack indicator systems specifically designed for public sports facilities. This limitation results in a shortage of concrete tools and measurement standards for advancing sustainability governance in such venues. To address this gap, the study adopts the MSCI ESG framework as its core structure and incorporates supplementary standards, including the Global Reporting Initiative (GRI) guidelines, ISO environmental management standards (ISO 14001, 14031, and 14064), and IFRS S1 and S2. Through this integrative approach, the study systematically constructs an ESG evaluation framework applicable to multifunctional sports complexes, aiming to help venue operators assess their environmental, social, and governance performance while providing a foundational tool for venue rating, policy formulation, and resource allocation. The study proceeded by employing the conceptual structure of the MSCI ESG framework, covering three main dimensions environmental, social, and governance—and ten sub-dimensions, climate change, natural resources, pollution and waste, environmental opportunities, human capital, product responsibility, stakeholder opposition (community), social opportunities, corporate governance, and corporate behavior. An initial set of 47 evaluation indicators was drafted through a literature review. The Delphi method was then utilized to refine and expand the framework to 57 indicators suitable for evaluating the ESG performance of multifunctional sports venues. These indicators were further analyzed using the Analytic Hierarchy Process (AHP) to determine the relative weights of each dimension and indicator. The AHP results indicate that among the three main ESG dimensions, governance holds the highest weight (0.43), followed by environment (0.30) and social (0.27), highlighting the importance of institutional soundness and governance mechanisms as primary drivers of ESG performance in sports venues. Within the governance dimension, the sub-dimension of corporate governance (0.60) received a significantly higher weight than corporate behavior (0.40), underscoring experts’ emphasis on transparency and completeness in decision-making structures. “Employee satisfaction” (0.12) was identified as the most critical indicator under the governance dimension. In the environmental dimension, “pollution and waste” (0.42) emerged as the most heavily weighted sub-dimension. Among the related indicators, “facility maintenance and functionality rate” (0.14), “venue carbon emissions” (0.13), and “hazardous emissions and waste treatment” (0.10) were deemed most essential, demonstrating that effective facility management and carbon control are central to sustainability assessment in sports venue operations. Regarding the social dimension, “product responsibility” had the highest weight (0.34), reflecting the emphasis on consumer health, safety, and satisfaction in service delivery. “Customer health and safety” (0.11) and “consumer rights” (0.08) were the two most important indicators, indicating that service quality and customer trust are critical pathways for delivering social value in the context of sports venues. The five highest-weighted indicators across all three dimensions were “facility maintenance and functionality rate,” “venue carbon emissions,” “employee satisfaction,” “customer health and safety,” and “hazardous emissions and waste treatment.” These findings suggest that sustainable governance capacity, carbon emission control, and service safety are key elements of sustainable venue operations. Overall, the study concludes that in formulating sustainability assessment and management strategies, sports venues should prioritize the design and implementation efficiency of governance systems, integrate energy-saving and facility management strategies within the environmental dimension, and enhance the protection of user rights and service quality in the social dimension. The integration of these three ESG dimensions enables the development of a comprehensive, balanced, and systematic model for sustainable venue management. Compared to past approaches that primarily focused on hardware improvements and energy-saving technologies, this research further emphasizes the significance of robust institutional governance and the development of human capital, thereby laying a solid foundation for long-term sustainability. The ESG evaluation indicators developed in this study provide a standardized and practical framework that may serve as the basis for future comparative assessments across venues of varying scales and functions, thus expanding the academic scope of sustainability in sports venue management. In practice, the constructed indicators offer a valuable reference for venue operators and stakeholders in strategic planning, resource allocation, and sustainability performance assessment, ultimately facilitating the advancement of professional, systematic, and accountability-oriented governance in the sports venue sector.