運用專案管理知識建構企業ESG標準架構永續報告書之研究

Research on Using Project Management Knowledge to Build a Sustainability Report on Enterprise ESG Standard Architecture

本研究係透過專案管理的各項管理方法與工具，進行編制標準架構永續報告書，以解決目前市場永續報告書編制混亂、難以辨識是否符合國際準則、難以比較且難以閱讀之情況。本研究之主軸有二，首先建立永續報告書之標準架構，採用國際規範之GRI、SASB、TCFD、SDGs準則建立符合規範之目錄，建構國際規範索引，完全揭露其必要資訊，使讀者易於了解其內容，使ESG永續報告書能夠符合高透明度、資訊充分揭露、風險評估、機會識別、法規遵循等目的。其二在於導入專案管理知識體系能有效率及有效能的管理。確認專案目標、專案範圍、進行內部及外部查核以展開活動，評估風險並提出應對措施，以確保在有限的人力、財力、物力資源的規劃下，使專案能如期、如質、如預算的達成專案目標。它將推動企業管理創新和發展，提高企業的整體管理水平和管理效率，同時也將有助於推動企業的可持續發展和環境保護。在導入專案管理知識體系並在國際ESG準則範圍內，以全新目錄架構展現，能顯著地為企業提供可持續發展效益之深遠影響。本研究的結果預期達到：(1)有序且清晰地標準化管理框架；(2)建立符合國際規範的永續報告書，展現企業在ESG領域的成果和成就；(3)傳達企業執行短、中、長期的戰略與目標，使讀者易於瞭解；(4)通過持續監控和評估環境、社會和治理方面的影響；(5)促進企業與利害關係人之間的溝通和互動；(6)鼓勵企業積極應對環境和社會的挑戰，推動企業轉型和創新。這將有助於提高企業的整體素質和水平，使企業在未來的市場競爭中更顯優勢。

This study uses various management methods and tools of project management to compile a standard framework sustainability report to solve the current market situation of chaotic sustainability report compilation, difficulty in identifying whether it complies with international standards, difficulty in comparison and difficulty in reading. This study has two main axes. First, to establish a standard framework for sustainability reports, adopt the international standards of GRI, SASB, TCFD, and SDFs to establish a directory that complies with the standards, construct an international standard index, fully disclose its necessary information, make it easy for readers to understand its content, and enable ESG sustainability reports to meet the goals of high transparency, full information disclosure, risk assessment, opportunity identification, and regulatory compliance. The second is to introduce a project management knowledge system for efficient and effective management. Confirm the project goals and scope, conduct internal and external audits to carry out activities, assess risks and propose countermeasures to ensure that the project can achieve the project goals on time, with quality and within budget under the planning of limited human, financial and material resources. It will promote innovation and development of enterprise management, improve the overall management level and management efficiency of enterprises, and will also help promote the sustainable development and environmental protection of enterprises. Introducing the project management knowledge system and presenting it in a new directory structure within the scope of international ESG standards, it can significantly provide enterprises with far-reaching impacts on sustainable development benefits. The results of this study are expected to achieve: (1) Orderly and clear standardized management framework. (2) Establish a sustainable report that complies with international standards to show the results and achievements of enterprises in the field of ESG. (3) Communicate the short-term medium-term and long-term strategies and goals of enterprises to make it easy for readers to understand. (4) Through continuous monitoring and evaluation of environmental, social and governance impacts. (5) Promote communication and interaction between enterprises and stakeholders. (6) Encourage enterprises to actively respond to environmental and social challenges and promote enterprise transformation and innovation. This will help improve the overall quality and level of enterprises and make them more advantageous in future market competition.