ESG報告標竿學習於台灣化工產業永續策略發展

A Benchmarking Study of ESG Reporting for Sustainable Strategy Development in Taiwan Chemical Industry

近年環境議題，如氣候變遷、溫室氣體削減及淨零排放，一直廣為全球關注，也讓衍生而來的ESG（Environmental, Social, and Governance）話題成為國際輿論的主流。當前ESG報告對企業仍屬自發性揭露，如何導入ESG，往往莫衷一是；學術上對報告撰寫亦無相關研究可依循。惟企業ESG的表現，卻攸關投資者信心及選擇，也常是投資機構對其永續發展程度的評量指標。當企業面臨營運生產上永續發展的要求與限制，如何因應外部環境的挑戰，並聚焦投資者關注的面向持續改善，至關重要。本研究嘗試從全球化工標竿企業的ESG報告中，透過文本分析法剖析ESG報告撰寫的樣態，再結合標竿學習法，力促化工產業發掘永續發展策略之方向並導入最佳實務，冀讓台灣化工產業接軌世界。

With the global rising awareness of environmental issues in recent years, such as climate change mitigation, greenhouse gas reduction and net-zero emissions, ESG-related (Environmental, Social, and Governance) topics have become mainstream in the public opinion. To disclose ESG reporting for enterprises is still a spontaneous movement nowadays, and how to launch this campaign for them is inconsistent. Academically, there is no relevant research on report writing for reference. However, the enterprises’performance upon ESG correlates to investors’confidence and choice while evaluating enterprises, as well as being considered as an indicator for them to evaluate the degree of sustainable development. Facing requirements and restrictions for sustainable development on operation, how enterprises could respond to external environmental challenges and improve continuously according to the investors’demands remain the utmost importance. This research aims to analyze ESG reporting from global benchmarking chemical companies by topic text analytics approach and co-occurrence network, urging chemical industries to learn and introduce best practices in sustainable development strategy through benchmarking study. We strive to link the domestic chemical industry up with the world.