ESG觀點下殯葬產業綠色轉型成功影響因素與利害關係人鑑別之探討

The Discussion of the Successful Influencing Factors of Green Transformation and Stakeholders Identification in the Funeral Industry under EGS Perspectives

聯合國2004年《Who Cares Wins》的報告指出，企業應該將環境保護(Environmental)、社會責任(Social)與公司治理(Governance) (簡稱ESG)等3項指標，納入評量企業營運的標準中。全球永續報告協會於2016年推出以利害關係人為主的永續資訊揭露框架，將ESG從概念性的框架推向具體的量化衡量指標。而利害關係人對於任何組織的成功和永續發展都發揮著至關重要的作用，了解利害關係人是誰、他們的不同類型以及他們如何影響業務，對於有效的管理和策略規劃至關重要。
產業綠色轉型是產業將其發展模式過渡到永續綠色經濟，其核心在於調和產業與自然、社會之間的關係。目前臺灣殯葬產業發展仍受限於傳統殯葬禮俗的框架中，為朝向ESG永續發展及配合政府推動2050年淨零碳排的政策目標，殯葬產業勢必進行綠色轉型。為達成殯葬產業綠色轉型之目的，如何鑑別利害關係人及影響其成功的因素，是個值得探討的議題。本研究採用深度訪談方式，從產官學界立意選擇專家人士進行訪談。在ESG觀點下，收集產官學界專家人士對於有哪些因素會影響殯葬產業綠色轉型成功的看法，進行整理與歸納。此外也收集整理產官學界專家人士對於有哪些利害關係人，會對殯葬產業綠色轉型產生影響的觀點，並依《AA 1000 SES: 2015》標準中的鑑別五大原則：依賴性、責任、張力/關注、影響及多元觀點，找出對殯葬產業綠色轉型成功產生影響效果之利害關係人。此研究的結果將有助殯葬產業未來在綠色轉型之價值鏈之整合、商業模式之創新及規劃發展。

The United Nations' 2004 report Who Cares Wins highlighted that businesses should incorporate three key indicators—Environmental, Social, and Governance (commonly referred to as ESG)—into the standards for evaluating their operations. In 2016, the Global Reporting Initiative introduced a stakeholder-focused sustainability information disclosure framework, advancing ESG from a conceptual framework to concrete, quantifiable metrics. Stakeholders play a critical role in the success and sustainable development of any organization. Understanding who the stakeholders are, their different types, and how they impact the business is essential for effective management and strategic planning.
The green transition of industries refers to the shift of development models toward a sustainable green economy, with its core focusing on harmonizing the relationship between industries, nature, and society. Currently, Taiwan's funeral industry remains constrained by traditional funeral customs. To achieve ESG sustainable development and align with the government’s 2050 net-zero carbon emission policy, the funeral industry must undergo a green transformation. Identifying stakeholders and the factors influencing the success of this transformation is a critical issue worth exploring. This study employs in-depth interviews, purposefully selecting experts from the industry, government, and academia to participate in the discussions.
From an ESG perspective, this study collects and organizes opinions from industry, government, and academic experts on the factors influencing the success of the green transition in the funeral industry. Additionally, it gathers expert insights into the stakeholders impacting this transition and, based on the five identification principles outlined in the《AA 1000 SES: 2015》—Dependency, Responsibility, Tension/Concern, Influence, and Diverse Perspectives—identifies stakeholders critical to the success of the funeral industry's green transformation. The findings of this study aim to support the integration of the value chain, innovation of business models, and planning for future development in the funeral industry’s green transition.