ESG發展下公司治理的困境

The Challenge of Corporate Governance under ESG Development

長期以來地球環境遭受人類文明快速發展而破壞與改變，氣候變遷的議題從上世紀遙遠的討論到現在變成具體且急迫的2050淨零碳排計畫，身為推動經濟發展龍頭的企業也必須面對新的挑戰，也是所謂環境、社會與治理（ESG）的議題，這ESG議題如今不只是國際的趨勢，同時也是企業在面臨商業競爭與法律遵循義務下不能迴避的義務，尤其是各個國家都積極增加企業法定的ESG揭露義務，迫使企業必須積極推動與實踐ESG目標。
然而當ESG蓬勃發展時也將造成公司治理上的困境，因為ESG所包含的範圍太廣，公司可能難以規劃出明確且具體的發展目標，又公司發展ESG策略不只可能會影響公司追求獲利的本質，而且發展ESG需要公司投入資源，公司如何衡平發展公司ESG策略所需的各種資源，也是公司在推動ESG的難題；既然推動ESG策略是企業無法迴避的義務，面對這些公司治理的困境，本文也提出建議，首先應強化董事責任並成立永續委員會，且應該持續強化ESG的揭露義務，並積極遏止漂綠的問題，最後公司應該強化與利害關係人的對話與溝通，作為公司面對ESG課題下努力的方向。

For a long time, the Earth's environment has been damaged and altered by the rapid development of human civilization. The issue of climate change, once a distant topic of discussion in the past century, has now evolved into the concrete and urgent mission to the Net-Zero Emission in 2050. As the driving force of economic development, corporations must also face new challenges, particularly regarding the so-called Environmental, Social, and Governance（ESG）issues. The ESG are not only just an international trend, but also obligations that companies cannot avoid when facing international business competitions and their duties of legal compliance. Especially, countries increasingly impose mandatory ESG disclosure requirements on corporations, and force companies to actively promote and implement their ESG goals.
However, as ESG issues continues to thrive, it also causes dilemmas to corporate governance. The broad scope of ESG may make it difficult for companies to establish clear and concrete development objectives. Additionally, pursuing ESG strategies may not only affect the company's fundamental goal of profitability, but also require a significant contribution of corporate resources. How to balance the allocations of various resources needed to develop and implement ESG strategies presents a dilemma for corporate governance. Since advancing ESG strategies is an inescapable obligation, this article offers some recommendations for addressing governance difficulties. First, corporate boards should strengthen their responsibilities and establish sustainability committees. Secondly, the duty of ESG disclosure should be continuously reinforced, and efforts should be made to actively curb greenwashing. Lastly, companies should enhance dialogues and communications with their stakeholders to guide the company's efforts to address ESG-related challenges.