本研究透過文獻回顧與分析，探討了ESG逐漸成為企業永續經營的重要指標。ESG（環境、社會和公司治理）涵蓋企業在環境保護、社會責任以及公司治理方面的表現，不僅在大型企業中備受關注，也逐漸影響到中小企業。台灣的中小企業雖然資源有限，但其在國際市場上的競爭力和對永續發展的需求與日俱增。本研究選取國內動物用一般藥品製造廠永鴻國際生技作為個案，通過質性訪談法，深入探討其在實行ESG時所遇到的挑戰和策略。研究顯示，永鴻國際生技透過綠色產品、節能技術及改善公司治理結構，逐步實現了ESG的目標。然而，中小企業面臨的挑戰包括資源不足、專業知識的缺乏以及政策指引的模糊性。因此，如何平衡企業的經濟效益與社會責任，並提升企業在ESG領域的表現，成為未來中小企業發展的重要課題。

This study, through literature review and analysis, explores how ESG (Environ-mental, Social, and Governance) has gradually become an important indicator of sus-tainable business operations. ESG encompasses a company's performance in environ-mental protection, social responsibility, and corporate governance, gaining attention not only in large corporations but also increasingly influencing small and medium-sized enterprises (SMEs). Although Taiwan's SMEs have limited resources, their com-petitiveness in the international market and their growing demand for sustainable de-velopment are rising. This study selects Vetnostrum Animal Health Co., Ltd, a domes-tic veterinary pharmaceutical manufacturer, as a case study. Through qualitative inter-views, it delves into the challenges and strategies the company faces in implementing ESG. The research shows that Vetnostrum Animal Health Co., has gradually achieved its ESG goals through green products, energy-saving technologies, and improvements in corporate governance structure. However, SMEs face challenges such as limited re-sources, lack of expertise, and unclear policy guidance. Therefore, how to balance a company's economic benefits with social responsibility while enhancing its perfor-mance in the ESG field has become a crucial issue for the future development of SMEs.