本研究以 2014 至 2022 年台灣上市櫃公司為樣本，探討在全球永續供應鏈壓力下，企業之歐美外銷比重對永續報告書中重大性矩陣策略與 ESG 揭露側重程度的影響。實證結果顯示，歐洲市場的嚴格法規與顧客導向壓力，顯著驅使企業將永續策略聚焦於兼具高營運衝擊與高利害關係人關注的「Importance」區域。在 ESG 議題揭露上，美國市場正向驅動環境與社會構面之揭露；歐洲市場則對環境面的揭露有正顯著。研究證實，跨國客戶的永續要求已成為推動台灣出口企業撰寫報告書的核心動力，企業不僅會受到遵循法規的影響，更會受到不同市場的規範強度與顧客偏好壓力，讓永續報告書的重大性議題著重於不同的營運決策與方向。;Using a sample of publicly listed OTC companies in Taiwan from 2014 to 2022， this study investigates how the export ratio to European and US markets influences firms′ materiality matrix strategies and ESG disclosure emphasis in their sustainability reports under the pressure of global sustainable supply chains. Results indicate that stringent regulations and customeroriented pressures in the European market significantly compel firms to focus their sustainability strategies on the "Importance" region， which represents high operational impact and high stakeholder concern. Regarding the disclosure of ESG issues， the US market positively drives disclosures in both environmental and social issues. And the European market exhibits a significantly positive effect on the environmental issue.
