本課程《ESG 永續發展與管理實務》採用王培智博士著作、全華圖書股份有限公司 2024 年 1 月出版教科書，為企管、財金、會計、環工等科系跨域核心課程，順應台灣 2050 淨零轉型政策與全球永續規範趨勢，搭建 ESG 理論、國際規範與本土企業實務的完整學習架構。
課程以環境（E）、社會（S）、治理（G）三大支柱為核心，先介紹永續發展起源、聯合國 SDGs 永續發展目標、台灣淨零路徑等政策背景，系統解讀 GRI、TCFD、ISO 等國際主流 ESG 揭露與評估框架，釐清重大性議題鑑別、碳盤查、溫室氣體盤查範疇、循環經濟、供應鏈永續盡職調查等關鍵技術內涵。環境面向涵蓋能源減碳、廢棄物管理、綠色產品與反漂綠作業；社會層面探討勞工權益、人權盡職調查、多元共融、社區公益與消費者責任；治理模塊聚焦董事會永續監督、風險管理、倫理規範、永續薪酬與利害關係人議合機制。
教材收錄大量台灣製造、金融、服務業真實案例，搭配永續報告書撰寫、碳足跡計算、ESG 風險評估等實務演練，區分企業自願性揭露與主管機關強制申報規則，說明 ESG 如何影響企業融資、投資評等、國際客戶供應商資格審查。課程打破單純理論講授，引導學生從經營決策視角，建構完整 ESG 管理藍圖，辨識永續風險與商機，學習規劃淨零轉型路徑。
修畢本課，學生可具備 ESG 專案執行、永續報告編製、碳管理基礎能力，對接企業永續、CSR、永續金融等職場需求，建立兼顧獲利、環境保護與社會責任的長期價值經營思維，同時為永續投資、碳權交易、企業永續治理等高階課程奠定基礎。
《 課程簡介 -- English 》
This course adopts the textbook ESG Sustainable Development and Management Practices written by Dr. Wang Peizhi, published by Chunghwa Book Co., Ltd. in January 2024. As an interdisciplinary core course for business administration, finance, accounting and environmental engineering majors, it responds to Taiwan’s 2050 Net-Zero Transition policies and global sustainable regulations, establishing an integrated learning framework covering ESG theories, international standards and local corporate practices.
Centered on the three pillars of Environment (E), Social (S) and Governance (G), the course first introduces the origin of sustainable development, UN Sustainable Development Goals (SDGs) and Taiwan’s net-zero roadmap. It systematically interprets mainstream international ESG disclosure and evaluation frameworks including GRI, TCFD and ISO, and elaborates core practical skills such as materiality assessment, carbon inventory, greenhouse gas scopes, circular economy and sustainable supply chain due diligence. The environmental module covers carbon reduction, waste management, green product design and anti-greenwashing measures. The social dimension discusses labor rights, human rights due diligence, diversity, community engagement and consumer responsibility. The governance section focuses on board sustainability oversight, risk control, ethical compliance, ESG-linked compensation and stakeholder engagement mechanisms.
The textbook incorporates authentic case studies of Taiwanese manufacturing, financial and service industries, alongside hands-on exercises including sustainability report drafting, carbon footprint calculation and ESG risk assessment. It distinguishes voluntary corporate disclosures from mandatory regulatory reporting, and analyzes how ESG performance affects corporate financing, investment ratings and supplier qualification reviews by international clients. Moving beyond theoretical lectures, the course trains students to design comprehensive ESG roadmaps, identify sustainability risks and business opportunities, and formulate net-zero transition plans from a strategic management perspective.
Upon completion, students will master core competencies in ESG project implementation, sustainability reporting and carbon management, matching career demands in corporate sustainability, CSR and sustainable finance. Learners will cultivate long-term value-oriented thinking that balances profitability, environmental protection and social responsibility, and lay a solid foundation for advanced courses on sustainable investment, carbon credit trading and corporate sustainable governance.
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