因應全球尚無一套關於永續發展的標準檢核機制，企業經營已不能一昧追求獲利而不顧在追求獲利的過程中，對環境(Environment)、社會(Social)和公司治理(Governance) 所造成的影響。近年來各地氣候變化異常，造成極端高溫頻傳，發生因氣候急遽變化產生之災害不斷，以及爆發全球新冠肺炎(COVID-19)疫情，政府和企業組織都受到相當大的衝擊，必須採取實際行動來因應。
個案公司秉持著利他的經營理念，透過參與道瓊永續指數(Dow Jones Sustainability Index,簡稱DJSI)評比過程，重新盤點現有營運項目及活動，以期調整管理策略及方針，加以擴展創新並發揮其價值。藉由DJSI題組的檢核標準剖析，了解個案公司在所處的內、外在環境因素，對組織及員工的影響。另如何運用本身擁有的企業價值觀及透過利害關係人的關注要點，順利與國際ESG的趨勢接軌，不斷推動ESG相關活動。個案公司以「客戶導向、誠信正直、創新突破及永續發展」為核心價值，並朝向成為「創造美好生活，值得信賴的永續科技創新夥伴」為目標，為下一個10年的永續願景「創新而永續」邁進。
本文以DJSI成份股的評選機制，做為檢核ESG實踐成果的工具，並以W公司為探討個案，研究分析其從事ESG相關活動的驅動緣由，進一步以DJSI成份股的入選評量準則，探究個案公司在ESG的實踐現況與挑戰，及與該準則檢核標準之間執行成效是否顯著。期望藉此經驗協助臺灣地區其他有志於入選DJSI之企業，縮短入選時程並強化其ESG的實踐績效，獲得大多數利害關係人的認同，以達追求企業永續發展的目標。

關鍵字：ESG、利害關係人、永續發展、DJSI、企業價值觀

In spite of the lack of censorship for sustainable development, enterprises can no longer pursue profit without regard to the impact to the environment, society and corporate governance. Abnormal climate changes in various places have caused extreme high temperatures, continuous disasters, which were caused by climate changes. Moreover, COVID-19 affected governments and business organizations and forced them take practical actions.
Due to the altruistic business philosophy, the case company re-examined its operating projects and activities by participating in the Dow Jones Sustainability Indices (DJSI) evaluation process, with a view to adjusting management strategies and policies, expanding innovation and fully show its value. Through the analysis of the inspection standards of the DJSI, we learned both the internal and external environmental factors of the company and the impact on organization and employees. Moreover, knowing how corporate values work and what the concerns of stakeholders were. All of above are to smoothly integrate with the trend of ESG. The case company takes "Customer Focus, Integrity, Innovation and Sustainability " as its core values, which aims to become "Trusted Innovation Partner for Technology, Sustainability & Better Lives.", reaching the vision of sustainability for the next decade by the goal of being "Sustainability through Innovation".
This paper uses the selection mechanism of DJSI constituent stocks as a tool to check the results of ESG practices, and takes W Company as a case study to analyze the reasons that motivated the company participating in ESG-related activities, and further explore the criteria of DJSI constituent stocks. Moreover, analyzing current situation and challenges of ESG practice in the company, and whether the implementation between the standard inspection and rule is significant. It is expected that throughout this experience, other companies in Taiwan who are interested in being selected for DJSI, can shorten the time for selection, strengthen their performance, and obtain the recognition of most stakeholders, so as to achieve the goal of pursuing sustainable development of the company.

Keywords: ESG, Stakeholder, Sustainability Development, DJSI, Enterprise Value

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CSRone 永續智庫網站，https://csrone.com/
中華民國企業永續發展協會，http://www.bcsd.org.tw/
公開資訊觀測站網站，https://mops.twse.com.tw/mops/web/t05st01
台灣永續能源研究基金會，https://taise.org.tw/
汎永企管顧問，https://sustain-vision.com/
經濟部工業局產業永續發展整合資訊網，https://proj.ftis.org.tw/isdn/
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緯創資通股份有限公司ESG網站，https://esg.wistron.com/ch/
緯創資通股份有限公司網站，https://www.wistron.com/
緯創資通股份有限公司2021企業永續報告書，2021SustainabilityReportCH.pdf (wistron.com)
緯創資通股份有限公司110年度年報，https://www.wistron.com/CMS/GetFileByName?file_name=%E5%85%AC%E5%8F%B8%E5%B9%B4%E5%A0%B1%E5%AE%8C%E6%95%B4%E7%89%88_110%E5%B9%B4%E5%BA%A6.pdf