面對「淨零排放」的國際框架，以及政府已藉由法規要求企業必須揭露「環境、社會、治理」（Environment, Social, Governance; ESG）的壓力，和「責任投資」的興起，企業無論是被要求開始發展ESG，或者擴展及深化已開發的ESG項目，ESG是當前各企業關注的焦點。

有鑑於B to B企業的ESG行動不易與產品結合，不若B to C企業方便規劃出能為企業帶來效益的ESG策略，本研究以質性研究的次級資料分析，結合筆者從事B to B企業公關逾15年之企業ESG實務經驗，從熟稔企業需求之視角，並提出有利於企業執行ESG的發展藍圖。

研究結論所提出之藍圖，其組成包括：企業的ESG發展框架、企業如何在此框架內追求差業化競爭優勢之方法、以及回歸到文獻中所探討的企業發展ESG之效益。其中，ESG的發展框架包括企業須符合的幾項國際標準，以及最終須承諾的17項聯合國永續發展目標，與跟氣候變遷相關的國際倡議；框架之下的差異化競爭優勢則以管理大師Michael Porter提出的「創造共享價值」之方法，規劃屬於企業自己的ESG行動與內涵。當完成上述幾項任務後，企業的ESG投入最終將會反映在各式ESG獎項與評比所給予的肯定，以提升企業聲譽的方式回饋至企業，有利於對外爭取投資人青睞與招募潛在員工，對內獲得公司同仁的認同。

由於各界對於何謂「永續」的定義仍不斷地擴充與調整中，因此無論是ESG的框架、內涵或效益，未來的研究都有再繼續發展與修正的空間，讓企業的藍圖更完整。

Facing the pressure of the international framework of “net-zero emissions,” the government’s regulatory requirement of ESG (Environment, Social, Governance) disclosure, and the rise of “responsible investment,” ESG has become key concerns of all public companies, whether they are required to start developing ESG policies, or plan to expand and deepen already developed ESG programs.

Concerning a B2B company does not integrate its ESG actions with its products easily, and not as convenient as B2C businesses to formulate ESG strategies that will bring benefits, this study combines secondary data analysis of a qualitative research with the author’s practical ESG experience accumulated over the 15 years working in the Public Relations department of B2B companies to propose an ESG roadmap for implementation from a viewpoint of someone familiar with company needs.

The roadmap proposed in the conclusion of the study consists of a framework of corporate ESG development, and how an enterprise can pursue within this framework methods to differentiate its competitive strengths; also, the benefits of the company’s ESG development explored in the literature review will be once again recapped.

The ESG development framework includes a number of international standards the company must comply with, as well as the 17 UN SDGs and climate change related international initiatives it will eventually have to commit to. As for differentiation of competitive strengths within the framework, the company’s own ESG actions and contents are planned based on the concept of “Creating Shared Value” proposed by management guru, Dr. Michael Porter. Upon completing the aforementioned tasks, the ESG investment of the company will eventually be reflected through the recognitions of various ESG awards and evaluations, generating return for the company in the form of reputation, which helps the company to win over investors and recruit potential employees, while also earning internal recognition of its employees.

The definition of “sustainability” continues to be expanded and adjusted by all sectors; thus, regardless of ESG framework, contents or benefits, there remains room for future studies to continually develop and make corrections, improving and perfecting the enterprise roadmap.

一、中文文獻
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3. Atusaye K. Moghogho（2020）”Towards to An Understanding of How Organizations Create Shared Value: A Business Model Perspective”, University of Pretoria, Pretoria

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9. Klimkiewicz, K., and Oltra, V. (2017) “Does CSR Enhance Employer Attractiveness? The Role of Millennial Job Seekers' Attitudes.” Corp. Soc. Responsib. Environ. Mgmt., 24: 449–463.

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三、參考網站
1. Greenpeace綠色和平網站，https://www.greenpeace.org/taiwan/
2. RE100官網: https://www.there100.org/
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