近期因為新冠疫情、全球氣候變遷及碳中和等議題，人類更迫切地 認知到如何與自然環境共
存，同時企業也在思考如何在兼顧營收成長之 下 保 護 環 境（Environment）， 重 視 社 會
（Social） 責 任， 強 調 公 司 治 理 （Governance），達到永續經營目標。現在企業必須學
習在不斷變化的商業環境中，如何落實 ESG 的目標，以減少 ESG 各層面風險的衝擊。而原先
企業自願性實踐永續的資訊揭露，未來勢將形成強制性規範。ESG資訊不會只是靜態的數據
分數，更應是展現動態的實踐績效。企業要揭露的不僅是財務經營績效，更要以 ESG 的目標達
到永續經營。有鑑於此，本課程除更新政府法規及國際組織倡議活動之外，亦增加許多有關
ESG的個案探討，以呼應 ESG 成為全球潮流與企業發展趨勢，並強調 ESG表現對於企業永續
經營的重要性。
《 課程簡介 -- English 》
Recently, due to issues such as the COVID-19 epidemic, global climate change, and
carbon neutrality, humans have become more urgently aware of how to coexist with
the natural environment. At the same time, companies are also thinking about how to
protect the environment (Environment) and pay attention to society while taking into
account revenue growth. (Social) responsibility, emphasizing corporate governance
(Governance) to achieve sustainable management goals. Now companies must learn
how to implement ESG goals in the ever-changing business environment to reduce
the impact of ESG risks at all levels. However, the original disclosure of information
on sustainability practices by companies on a voluntary basis is bound to become
a mandatory norm in the future. ESG information is not just a static data score, but
should also show dynamic actual performance. Enterprises must disclose not only
financial operating performance, but also achieve sustainable operations with ESG
goals. In view of this, since the revision of the fifth edition of this book, in addition to
updating government regulations and international organization initiatives, many
case studies on ESG have also been added to respond to ESG becoming a global
trend and corporate development trend, and to emphasize the importance of ESG
performance to The importance of sustainable business operations.
|