政策所形成的ESG市場：以政策觀點探討中國大陸與臺灣汽車產業與ESG績效指標

近年來，由於氣候變遷和溫室效應導致的環境損害問題，『淨零碳排』(Net Zero Emissions)倡議應運而生。該倡議推動了汽車產業中燃油車款這一主要碳排放來源的重大變革，進而促進了電動汽車的迅速崛起。其中，電動車被視為是體現這目標重要的途徑。為加速國內汽車產業轉型，本研究以全球電動車銷售量居冠之中國為研究對象，調查中國汽車產業電動汽車發展過程與ESG（環境、社會、治理）彼此間的關係，採用文獻分析法、歸納分析法、比較研究法及SPSS統計軟體進行ESG與績效迴歸分析。研究結果顯示(1)就全球環境保護規範範疇發展，本研究歸納劃分出「環境意識啟發階段」、「環境意識聚焦階段」及「環境維護推動階段」三個階段;(2)就汽車轉型推動政策涉及SDGs範疇概況，中國涉及面向較臺灣多SDGs1、2、6、8等四個次目標;(3)就ESG績效指標與汽車產業績效關係，分析發現具有積極正向關係，當進一步以「E」、「S」、「G」對「營業總收入」的影響，發現大致上「E」對營業總收入具有積極正向關係。未來可通過社會投資報酬分析來改善對社會(S)與治理(G)的成效;(4)就法律與政策制定應保持彈性及延續性，例如補貼、稅收優惠和充電設施建設等，以有效刺激市場需求，促進產業發展，另外針對重點產業，應推動專法以彰顯政府決心。

In recent years, the environmental damage caused by climate change and the greenhouse effect has given rise to the ''Net Zero Emissions'' initiative. This initiative has prompted significant changes in fuel vehicles, a major source of carbon emissions, thereby promoting the rapid rise of the new energy vehicle industry. Electric vehicles are considered an important way to achieve this goal. In order to accelerate the transformation of the domestic automobile industry, this study takes China's electric vehicles as the research object and investigates China's electric vehicle industry because China ranks first in global electric vehicle sales. This study examines the relationship between the development process and ESG (environmental, social, governance) through literature analysis, inductive analysis, and comparative research.
The research findings indicate that: (1) Concerning global environmental protection norms, this study divides the process into three stages: the ''Enlightenment Stage,'' the ''Focus Stage'' based on environmental awareness, and the ''Environmental Maintenance Promotion Stage''; (2) In terms of SDG policy coverage, China addresses 4 more SDG sub-goals (SDGs 1, 2, 6, and 8) compared to Taiwan; (3) Regarding the relationship between ESG factors and the performance of the new energy vehicle industry, the analysis demonstrates a positive impact. Specifically, ''E'' (environmental) consistently shows a positive correlation with total operating income. In the future, social investment return analysis could be employed to enhance the new energy vehicle industry's performance in social (S) and governance (G) aspects; (4) Laws and policies should retain flexibility, including subsidies, tax incentives, and the development of charging infrastructure, to effectively stimulate market demand and drive industrial growth. Additionally, specialized legislation for key industries should be enacted to underscore the government's commitment.