企業ESG與永續發展議題──以M和P公司為例

Corporate ESG and Sustainable Development Issues, Taking M and P Companies as Examples

本研究以兩家公司為案例，深入探討企業是否重視企業ESG與永續發展並且能實踐。透過該企業資料綜整問題並進行訪談，深入了解在這兩個議題實際上的應用。企業在履行企業社會責任過程中面臨許多挑戰。這些挑戰包括如何在追求經濟效益的同時，平衡社會和環境利益，以及如何將企業社會責任理念融入公司的日常運作中，而且考慮環境、社會和公司治理以實現企業永續。針對這些挑戰，提出了一些可能的改善方向，希望能為企業提供一些參考。希望這些研究內容能夠幫助企業在追求經濟利益的同時兼顧社會和環境利益且做好公司治理，實現真正的永續發展。此外，我們也期望這項研究對學術界和實踐產生影響。期待未來有更多的企業實踐企業社會責任與企業永續，並在過程中創造出更多的社會價值。

This study uses two companies as cases to deeply explore whether companies value corporate social responsibility and ESG sustainable development and can practice it. Through the company's data collection and interviews, we can gain an in-depth understanding of the actual application of these two topics. Companies face many challenges in the process of fulfilling corporate social responsibility. These challenges include how to balance social and environmental interests while pursuing economic benefits, and how to integrate corporate social responsibility concepts into the company's daily operations, and consider environmental, social and corporate governance to achieve corporate sustainability. In response to these challenges, some possible improvement directions are proposed, hoping to provide some reference for enterprises. It is hoped that these research contents can help companies pursue economic interests while taking into account social and environmental interests and good corporate governance to achieve truly sustainable development. Furthermore, we also expect this research to have an impact on academia and practice. We look forward to more companies practicing corporate social responsibility and corporate sustainability in the future, and creating more social value in the process.