物業管理績效揭露法制化之必要性

The Necessity of Legalization on Performance Reveals of Property Management

ESG 目前可謂是物業管理企業經營上的一門新顯學，本文以物業管理 ESG 永續經營為命題，說明 ESG 績效揭露法制化在激烈的市場競爭下有其必要性，並宜就 ESG 揭露準據（包括內部資訊揭露）另立相關新法，不但有助維持市場平衡，俾利客戶或消費者更優質之品質，達到增進對市場環境的信心、強化企業對社會之責任並兼顧企業治理進行探討，並具體建議物業管理宜廣納專家學者成立 ESG 智庫，並呼籲企業主宜勇於面對績效透明挑戰，正面看待市場的良性競爭效應，同時強調物業首長間之經驗學習，強化內部稽核職能及賡續推動本土化物業管理專法之催生等項，以期對物業管理經營永續之發展提供微薄貢獻。

At present, ESG can be said to be a new science of property management in business operation. This article takes the ESG sustainable management of property management as the proposition, and shows that the legalization of ESG performance disclosure is necessary under the fierce market competition. At the same time, the ESG performance disclosure legal mechanism can be said to help: 1. Maintain market balance; 2. Help customers or consumers’ better quality; 3. Improve confidence in the market environment; 4. Strengthen Corporate responsibility to society, and 5. Taking into account corporate governance. This article specifically suggests that property management companies should recruit experts and scholars to establish ESG think tanks. This article also calls on business owners to bravely face the challenge of performance transparency. Operators positively view the benign competition effect in the market, and at the same time emphasize the experience and learning among property leaders. This article advocates that internal audit should be strengthened and the birth of localized property management laws should be continuously promoted, in order to provide a meager contribution to the development of sustainable management of property management.