隨著全球淨零轉型與企業社會責任日益受到重視，企業永續發展已成為政策規劃與產業轉型之核心議題。而現行文獻與政策多著重於上市櫃公司或大型企業，對中小企業永續實踐之探討相對不足，故本研究聚焦我國中小企業，探討其推動永續發展之主要誘因與實務挑戰，並以IFRS永續揭露準則第S1號與第S2號作為分析架構，檢視其永續資訊揭露之可行性與落差。本研究選取三家隸屬IFRS S2行業基礎施行指引中不同行業冊別之中小企業進行深度訪談，剖析其永續推動過程中所面臨挑戰。研究結果顯示，中小企業普遍面臨資金、人力與專業知識不足，且揭露規範不明確等挑戰；而其推動永續之誘因包括供應鏈要求、提升品牌形象、提升融資可得性與優惠條件，以及提升營運效益等。本研究亦設計三份問卷，提供中小企業規劃其永續策略以及主管機關研擬相關政策時之參考。

With the growing global emphasis on net-zero transformation and corporate social responsibility, corporate sustainability has become a central issue in policy formulation and industrial transformation. However, existing literature and policy frameworks predominantly focus on listed company or large enterprises, while the sustainability practices of small and medium enterprises (SMEs) remain relatively underexplored. In response, this study focuses on SMEs in Taiwan, investigating their key drivers and practical challenges in promoting sustainability. Adopting IFRS Sustainability Disclosure Standards S1 and S2 as the analytical framework, the study assesses the feasibility and gaps in SMEs’ sustainability disclosures. In-depth interviews were conducted with three SMEs from distinct sectors aligned with the IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures. Findings indicate that SMEs commonly face constraints in financial and human resources, lack of expertise, and unclear disclosure requirements. Nonetheless, key motivations include compliance with supply chain expectations, brand image enhancement, improved access to financing and favorable terms, and increased operational efficiency. This study also designed three questionnaires to serve as references for SMEs in formulating their sustainability strategies and for regulatory authorities in developing relevant policies.

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