隨著企業面臨日益複雜的經濟、環境和社會挑戰，環境、社會、與公司治理（Environmental, Social, and Governance，ESG）在當代企業和組織中的重要性日益突顯。本研究援引框架分析理論，將ESG概念化為一種意義建構的過程，並探討企業如何解釋或理解其企業永續或ESG議題。我們提出兩種企業對於ESG的認知框架:「目的（Ends）」和/或「手段（Means）」。前者視ESG為無條件的道德責任，而後者視ESG為實現特定目標的手段。在研究方法上，我們集中於比較台灣四家高科技企業（包括聯發科技、台積電、鴻海科技集團、宏碁集團）在2015年至2022年間公布的英文永續報告書，進行文本分析以了解各公司在目的和手段方面的比例。結果顯示，這些公司傾向於強調手段框架，而非目的框架。這意味著ESG不僅被視為企業回饋社會、追求社會共好的純善行為，更多地被看作是企業業務的延伸手段。

In the face of intricate economic, environmental, and societal challenges, the importance of Environmental, Social, and Governance (ESG) has been on the rise in contemporary enterprises. This study employs a frame analysis theory to conceptualize ESG as a process of constructing meaning, exploring how corporations interpret their corporate sustainability or ESG issues. We propose two cognitive frames used by corporations for ESG: "Ends" and/or "Means." The former views ESG as an unconditional moral responsibility, while the latter sees ESG as a mechanism for achieving specific objectives. In terms of research methodology, our focus is on a comparative analysis of sustainability reports in English released by four high-tech companies in Taiwan (including MediaTek, Taiwan Semiconductor Manufacturing Company (TSMC), Foxconn, and Acer) spanning from 2015 to 2022. Content analysis is employed to discern the proportional emphasis of each company on Ends and Means. The findings reveal a tendency among these companies to prioritize the Means frame over the Ends frame. This suggests that ESG is not solely seen as a benevolent act for companies to contribute to society and pursue social welfare but is increasingly perceived as an extension of business strategies.

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