本論文在探討台灣ODM（原始設計製造）企業在面對全球永續發展趨勢下，如何導入綠色供應鏈管理（GSCM）與落實ESG（環境、社會、公司治理）相關策略，並評估其推動現況、成效與面臨的挑戰。

研究動機來自全球氣候變遷、資源短缺與環保法規的強化，使得企業經營必須從單純追求效率與成本，轉向重視永續與社會責任。作者透過問卷調查法，針對56家台灣中型以上的ODM企業進行分析，重點觀察其在綠色採購、製程改善、逆向物流與ESG策略執行上的落實程度。

研究結果顯示，多數企業已取得ISO 14001與ISO 9001認證，也推動ESG或CSR相關事務。然而，企業多半是基於客戶或法規壓力而進行制度合規，尚未將永續內化為組織文化或長期經營策略。在GSCM實踐上，企業較重視內部製程的節能減碳，但與供應商協同合作的逆向物流與綠色設計仍相對薄弱。

此外，雖然標準化認證能提升企業ESG執行度，但尚未明顯帶動成本效益或營運績效的提升，顯示現階段投入與成果之間仍存落差。研究亦指出，企業規模與產業別對ESG推動的影響不明顯，反而是內部管理文化與高層意識扮演關鍵角色。

總結而言，台灣ODM企業正處於從「被動合規」走向「主動治理」的過渡期，未來須加強供應鏈協作、績效指標整合與永續文化培育，方能在全球綠色經濟浪潮中取得競爭優勢。研究建議企業應強化跨部門協作、與政府與品牌資源連結，逐步建立系統性的永續管理機制。

This thesis evaluates the current status, challenges, and effectiveness of implementing Green Supply Chain Management (GSCM) and Environmental, Social, and Governance (ESG) practices among Taiwanese Original Design Manufacturers (ODMs). In response to global climate change, resource scarcity, and increasingly stringent environmental regulations, enterprises are shifting from cost- and efficiency-driven operations toward sustainability-oriented strategies.
Using survey data collected from 56 mid-sized and large Taiwanese ODM enterprises in the electronics, ICT, and consumer electronics sectors, the study analyzes their practices in green procurement, energy-efficient manufacturing, reverse logistics, and ESG governance. The findings reveal that while the majority of firms have obtained ISO 14001 and ISO 9001 certifications and initiated ESG or CSR projects, these efforts are mostly reactive—driven by compliance with client demands or regulatory requirements—rather than being strategically integrated into corporate culture or long-term planning.
Internally, companies focus more on improving manufacturing processes and reducing waste, while collaborative initiatives with suppliers and reverse logistics remain underdeveloped. Although ISO certifications are positively correlated with ESG engagement, the impact on cost efficiency and overall business performance remains limited, indicating a gap between investment and tangible outcomes. Additionally, firm size and industry type were found to have no significant influence on ESG advancement, underscoring the importance of internal leadership and cultural commitment.
In conclusion, Taiwan’s ODM sector is at a transitional stage, moving from passive compliance to proactive sustainability governance. To strengthen competitiveness in the global green economy, enterprises must enhance supply chain collaboration, embed ESG metrics into performance systems, and cultivate a sustainability-oriented corporate mindset. The study suggests that building internal capabilities, leveraging government and client resources, and adopting integrated management frameworks will be crucial for future ESG transformation.