摘 要
企業經營管理的終極目標即是永續發展，現今熱門的企業永續經營ESG (Environment, Social, Corporate Governance) 議題概念，則是架構在全球永續發展的基礎上，來為企業永續經營制定各項檢視標準，而道家思想順應自然與追求永續發展的特性，若能運用在企業的領導管理上，不僅能幫助企業領導者更好地應對紛亂局勢的挑戰，更能實現成功的領導管理，達成企業永續經營的目標。
本文經由文獻回顧，將深奧的道家思想運用於企業領導管理上，並綜合整理出六大面向，如此才能簡單有系統地結合對照企業永續發展的ESG指標，再進行P集團的個案研究分析，得出重要的結論，即是雖然道家領導管理思想的「無為而治」以及「柔性與適應性」可初步歸納在ESG的公司治理指標中，但是P集團在實踐「無為而治」以及「柔性與適應性」的經營管理作法與策略上，卻超出ESG對公司治理指標的定義；P集團為了長期立足於詭諊多變的商業環境中，在領導管理上必須動靜有法，在組織管理採行「無為而治」的彈性運用，而且在經營策略保持彈性，產生如「水」一樣的「柔性與適應性」，因此「無為而治」以及「柔性與適應性」的道家領導管理思想是促成P集團企業永續發展的關鍵，由此推論道家領導管理思想的範疇超過ESG的定義範疇，確定為企業永續經營發展之道。

Abstract
The ultimate goal of business management is sustainable development. ESG (Environment, Social, Corporate Governance) provides a framework for evaluating corporate sustainability based on global sustainable development principles. If the Daoism, which emphasizes aligning with nature and pursuing sustainable development, can be applied to corporate leadership and management, it will not only help business leaders better navigate challenging and chaotic situations but also achieve successful leadership and management, ultimately reaching the goal of corporate sustainability.
This article, through a literature review, applies the profound Daoism to business leadership and management, summarizing six key aspects. This systematic approach aligns with the ESG indicators for corporate sustainability. A case study of Group P reveals that while Daoism of “Wu Wei” (non-action) and “flexibility & adaptability” can be initially categorized under ESG's corporate governance, Group P's implementation of these strategies extends beyond ESG's definitions. To thrive in a volatile business environment, Group P employs a dynamic leadership approach, flexible organizational management, and adaptable strategies, embodying the fluidity of “water.” Therefore, Daoism of “Wu Wei” (non-action) and “flexibility & adaptability” is identified as the critical factors to Group P's sustainability, suggesting that the scope of Daoism surpasses ESG's definitions and confirms the relevance of Daoism to the long-term corporate sustainability.

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