| 摘要(英) |
The Sustainable Development Goals (SDGs) proposed by the United Nations in 2015 play a significant role in the global advancement of sustainable development, with businesses serving as a crucial component. In response to this global agenda, businesses need to integrate sustainability concepts with their operational strategies to achieve a balance between environmental protection, social welfare, and economic growth. As global attention to sustainable development increases, businesses are increasingly recognizing that achieving the SDGs is not only a social responsibility but also key to enhancing their influence, competitiveness, and creating long-term value. However, only a few businesses have truly integrated the SDGs into their core operations, and there is a risk of "impact washing" in the absence of standardized tools. The United Nations′ "Sustainable Development Goals Corporate Impact Standards" provide a comprehensive framework to help businesses concretely implement the SDGs and assess their strategies, management, transparency, and governance. This study utilizes this tool to objectively measure how businesses incorporate sustainable goals into their management systems and decision-making practices, by evaluating 12 corporate actions under four main themes of "Strategy," "Management Approach," "Transparency," and "Governance." The study also identifies gaps in impact where concrete action plans are lacking and proposes improvement solutions. Focusing on the application of standardized impact management tools, this study assists in objectively assessing corporate influence. This study found that businesses are overly focused on financial outcomes and lack a long-term perspective on sustainable strategies, leading to inadequate investment in long-term social welfare and environmental responsibility, and overlooking the comprehensiveness of sustainable development. Additionally, companies only consider sustainable measures under external regulatory pressure, lacking intrinsic motivation for sustainability. The absence of effective management tools for setting and measuring sustainability goals, and the lack of experienced personnel to lead and implement sustainable strategies, hinder deep engagement and effective practice in SDGs. Therefore, it is recommended to introduce SROI impact assessment tools and adopt internationally recognized classification standards, like ABC impact classification, to enhance open communication and transparency, build trust among stakeholders, collaborate with third-party experts, regularly review and adjust sustainability strategies, objectively assess and continually improve sustainable practices to ensure comprehensive implementation of SDGs. This study focuses on the application of standardized impact management tools to assist in objectively assessing corporate influence. Through case analysis, it delves into the effectiveness of these tools in practical application and identifies areas for improvement in SDGs practice by businesses. The aim is to provide clearer direction for companies. By using standardized tools, a consistent set of assessment metrics and frameworks are provided to uniformly measure and report the impact of businesses on society and the environment. This enhances the transparency and comparability of corporate impact assessments, promoting progress in sustainable development and facilitating positive social and environmental change. |
| 參考文獻 |
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二、網路資料
SDG Impact Self-Assessment Tool for Enterprises. (2022). https://sdgimpact.undp.org/enterprise.html
SDG Impact Standards for Enterprises. (2022). https://sdgimpact.undp.org/enterprise.html |
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