組織永續影響力衡量與管理方法

Abstract

全球永續發展的議題持續升溫，從氣候行動到資源管理，組織如何在不確定的挑戰中管理與降低風險、把握機會並創造影響力，已毋庸置疑成為ESG永續治理的焦點。聯合國2015年提出永續發展目標(Sustainable Development Goals, SDGs)，以2030年實現17個目標和169個子目標為願景，致力解決全球性的永續挑戰，並鼓勵各界共同參與。永續影響力泛指組織或活動對社會、經濟及環境層面所產生的所有正負面影響，ESG永續治理的融入已成為現代組織經營的必然選擇，透過系統性衡量其活動影響，致力於降低負面衝擊與擴大正面效益，將能提升組織的長遠競爭力。 永續影響力的衡量與管理是實現組織永續發展的重要途徑，然現有國際規範多止步於宏觀框架，具體的操作方法和工具仍在發展中。本研究致力於發展透明且具科學基礎的永續影響力衡量方法，建構標準化的比較基準。研究提供方法論與操作指南，協助組織評估其永續影響力，並規劃符合永續發展目標的行動策略。 本研究提出標準化流程，包含界定優先永續發展目標、設定影響力目標、規劃行動、監測與修正、資訊揭露等階段。此框架對內可強化組織管理效率，對外則可促進企業與利害關係人之間的溝通與合作，提升永續影響力的透明度與公信力。同時，本研究針對如何界定優先永續發展目標、選擇應用工具與規劃對應行動等研究問題提供具體解決方案，以協助組織完成影響力衡量與管理的事前規劃階段，並透過案例驗證了所提出框架的適用性。本研究成果可做為永續影響力衡量的實用指南，亦能支援組織決策自身的優先永續發展目標，有效規劃應投入資源的永續行動，為臺灣永續治理與揭露的發展提供實質貢獻，並進而促進全球永續發展目標的實現。

The global discourse on sustainable development has intensified, spanning issues from climate action to resource management. In this context, how organizations manage and mitigate risks, seize opportunities, and create impact amid uncertainty has become a focal point of ESG governance. In 2015, the United Nations introduced the Sustainable Development Goals (SDGs) to achieve 17 goals and 169 targets by 2030. These goals address global challenges and encourage all sectors to participate. Sustainability impact encompasses all the positive and negative effects an organization or its activities have on society, the economy, and the environment. The integration of ESG governance has become an essential element of modern organizational strategy. By systematically measuring the impacts of their activities, organizations might reduce negative externalities, amplify positive outcomes, and enhance long-term competitiveness. Measuring and managing sustainability impact represents a crucial approach to advancing organizational sustainability. However, existing frameworks largely remain at a macro level, with practical methodologies and tools still under development. This study aims to establish transparent, science-based methods for assessing sustainability impact and developing standardized benchmarks. This study offers methodological foundations and practical guidelines to support organizations in evaluating their sustainability impact and formulating strategies aligned with the SDGs. This study proposes a standardized process that includes stages such as identifying priority Sustainable Development Goals (SDGs), setting impact goals, planning actions, monitoring and adjusting, and disclosing information. Internally, this framework can enhance organizational management efficiency; externally, it can foster communication and collaboration between enterprises and stakeholders, thereby improving the transparency and credibility of sustainability impact. Simultaneously, this research offers specific solutions to key questions like how to define priority SDGs, select appropriate tools, and plan corresponding actions, assisting organizations in completing the preliminary planning stages of impact measurement and management. The applicability of the proposed framework is validated through a case study. The findings of this study serve as a practical guide for sustainability impact measurement and support organizations in determining their own priority SDGs, effectively planning sustainability actions to commit resources, thus making a substantial contribution to the development of sustainability governance and disclosure in Taiwan, and further promoting the achievement of global Sustainable Development Goals.