中小企業在永續供應鏈中之ESG義務與實踐──以資訊揭露為核心

The ESG Duties and Practices of Small and Medium Enterprises in Sustainable Supply Chains: Centering on Information Disclosure

淨零排放已成為全球共同努力之目標，中小企業不但為數眾多，且多為大型企業之供應商，對淨零目標之達成，扮演至關重要之角色，惟大部分中小企業相較於大型企業而言，更難符合現行ESG規範之要求，中小企業投入ESG績效改善及相關資訊揭露之資源，亦相對欠缺。
本文首先介紹在永續供應鏈背景下，三種主要之供應商永續治理模式；其次梳理永續供應鏈中與日俱增之ESG要求，其中多數規範現階段雖尚未直接適用於中小企業，然因中小企業與受規範之大型企業間有業務往來，故亦常間接地被要求遵循規範。相較於大型企業，中小企業除衡量及報告其永續發展績效之能力更為有限外，亦少有ESG評等機構專門評估中小企業，在主要評等機構之評級中，中小企業之代表性明顯不足。
面對席捲而來之ESG要求，本文強調中小企業現階段「說故事」與「溫室氣體盤查」之重要性，而我國中小企業向來多以出口為導向，實需積極擬定減碳計畫，除避免因ESG規範之遵循障礙，降低國際競爭力外，亦藉此機會邁向永續與韌性之經濟轉型，共同打造永續供應鏈，促進整體社會之永續發展。

Net zero has been the goal of global efforts. Small and medium enterprises（SMEs）are not only voluminous in society but also serve as suppliers to large enterprises. Therefore, they play a crucial role in achieving global net-zero targets. However, compared with large companies, SMEs face greater challenges in meeting current ESG requirements. They also often lack the resources needed to devote to improving their ESG performance and disclosing relevant information.
This article first introduces the three main supplier sustainability governance models against the background of sustainable supply chains. It also reviews the increasing ESG requirements needed in the sustainable supply chains. While most of these requirements are not directly applicable to SMEs at current stage, SMEs are often required indirectly to comply when doing business with large enterprises. However, besides that SMEs have more limited capacities to measure and report their sustainability performance when compared to larger enterprises, few ESG rating institutions specifically assess SMEs and render their underrepresentation in rating scales of major rating institutions.
When facing the sweeping ESG requirements, this article emphasizes the importance of“storytelling”and“greenhouse gas inventory”for SMEs at current stage. However, Taiwanese SMEs are largely export-oriented and needs to develop their carbon reduction plans more proactively. In addition to avoid losing their international competitiveness due to compliance challenges with ESG requirements, SMEs may take the opportunity to move toward a sustainable and resilient economic transformation, contribute to the creation of sustainable supply chains, and promote the sustainable development of society as a whole.