本研究透過個案研究法探討A國際保養品通路公司（以下簡稱A公司）如何因應環境、社會與治理(Environmental, Social and Governance，以下簡稱ESG)趨勢，利用ESG-SO計分卡及ESG (Balanced Scorecard,以下簡稱BSC) 達到永續轉型及綠色升級。
A公司係保養品通路業，本研究討論A公司在ESG趨勢下的三個研究問題，包括「ESG觀念之落實」、「ESG創新策略之形成」以及「ESG創新策略之執行」。本研究透過ESG-SO計分卡及ESG-BSC，協助A公司解決三個研究問題。首先，ESG-SO計分卡協助A公司整合內部優勢及外部機會，形成A公司通路業具差異化及影響力之通路業ESG創新策略；透過ESG-BSC垂直連結四個構面且水平連結七個執行系統，協助A公司具邏輯地執行ESG創新策略。
綜上所述，本研究協助個案A公司利用ESG-SO計分卡及ESG-BSC，在ESG趨勢下順利實現永續轉型，解決ESG問題，利用通路業之特色創造永續產品的影響力。

This thesis employs the case study method to investigate how A Global Cosmetic Trade Company (hereinafter referred to as Company A) responds to ESG (Environmental, Social, and Governance) trends, utilizing the ESG-SO Scorecard and ESG-BSC (Balanced Scorecard) to achieve sustainable transformation and green upgrading.

Company A operates within the skincare distribution industry. This thesis addresses three research questions concerning Company A under ESG trends, including: “Fulfillment of ESG principles,” “Formation of ESG innovative strategies,” and “Implementation of ESG innovative strategies.” This thesis aids Company A in resolving these three questions using the ESG-SO Scorecard and ESG-BSC.

The ESG-SO Scorecard helps Company A integrate internal strengths and external opportunities to develop differentiated and influential ESG innovative strategies. The ESG-BSC vertically integrates four dimensions and horizontally links seven execution systems, assisting Company A in logically implementing these ESG innovative strategies.

In conclusion, this thesis helps Company A utilize the ESG-SO Scorecard and ESG-BSC to smoothly transition to sustainability in response to ESG trends, address ESG issues, and leverage its unique characteristics to create impactful sustainable products.

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