為呼應全球永續潮流與國家淨零排放目標，我國金管會於2023年發佈上市櫃公司永續發展行動方案（2023年)，強制資本額20億元以上的上市櫃公司應編撰永續報告書並擴大參考國際準則。同時，2023年氣候變遷因應法三讀通過，顯見台灣政府將帶領企業積極邁向永續發展的目標。
本研究旨在探討台灣企業治理層級如何應對永續潮流，及企業編撰永續報告書依循的原則或國際指標。再透過標竿企業訪談印證企業治理對永續推動的重要，並了解社會面參酌的國際指標、評估方式及遇到的困難。藉由個案研究法針對標竿企業的永續報告書內容進行訪談，亦蒐集國際相關文獻進行佐證，以供其他企業在跟隨國內快速變化的法規時參考。

To align with global sustainability trends and the national net-zero emissions goals, Taiwan's Financial Supervisory Commission (FSC) released the Sustainable Development Action Plan for Listed and OTC Companies in 2023. This plan mandates that publicly traded companies with capital exceeding NT$ 2 billion should submit sustainability reports and expand their reference to international guidelines. Additionally, in 2023, the Climate Change Response Act was passed, indicating the Taiwanese government's commitment to leading businesses towards an active pursuit of sustainable development.
This study aims to investigate how Taiwanese businesses respond to the sustainability trend and the principles or international indicators they adhere to when compiling sustainability reports. Using a case study approach, interviews were conducted with the benchmark company, and international literature was collected for supporting evidence, offering a reference for other businesses.

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