於1950年代，在環境保護的議題興起後，1990年代永續的思維已涵蓋了環境保護、社會責任與經濟發展三面向，並擴大為全球性議題。聯合國並在1987年發表「our common future」，對永續做了定義為既滿足當代人的需求，又不危及後代人滿足其需求的發展，強調了世代傳承，生生不息的概念。於2004年United Nations Global Compact發佈了「Who Cares Wins」報告，其強調基於經營者或投資者的社會責任及企業風險管理，企業應重視環境(Environment)、社會(Social)及治理(Government)(ESG)對其長期財務表現的影響。
國際間，從各種組織的建立，並制定規範、倡議、框架、準則及報告等，以求國家或企業更積極地推動相關改善行動。各國政府或國內組織，依循上列相關的行為要求準則，從而制定具基礎的強制性法令、規章或建置配套措施。
於臺灣，除了政府法令及法規的要求外，現行較具強制性要求的，即為金管會對於上市櫃公司的淨零時程要求。上市櫃公司多屬大型企業，其具備相對較多資源，可對相關要求進行資訊收集，採行相關行動因應計畫。但是，透過經濟部統計資料清楚得知，中小企業為產業發展中扮演著重要的調節角色與貢獻。當他們在面臨國際間令人眼花撩亂多且繁雜的要求下，如CBAM(Carbon Border Adjustment Mechanism)或來自客戶端供應鏈管理於ESG的相關要求，在相對資源較少及不同的企業特性下，較難及時取得並了解相關訊息並形成對應決策與行動，一般處於較為落後或被動的位置。
本研究希望可透過與ESG方面專家學者的深度訪談，藉由其經歷與所見所聞，匯整出臺灣中小企業需掌握那些關鍵因素，以利順利地、成功地推動ESG的相關行動。希冀透過本研究結論，可給予其相關參考依據，讓臺灣中小企業在面臨永續浪潮下，依然能夠穩健前行，逐步建構自身企業的永續能力。

After the rise of environmental protection issues in the 1950s, sustainable thinking in the 1990s covered three aspects: environmental protection, social responsibility, and economic development, and expanded into a global issue. The United Nations also published “Our Common Future” in 1987, which defined sustainability as a development that meets the needs of the present without endangering the needs of future generations, emphasizing the concept of inheritance from generation to generation. In 2004, United Nations Global Compact released the “Who Cares Wins”, which emphasized that based on the social responsibility of operators or investors and enterprise risk management; enterprises should pay attention to long-term financial performance which may be impacted by the Environment, Society, and Government.
Internationally, from the establishment of various organizations, and the formulation of norms, initiatives, frameworks, principles, reports..., etc., so that countries or enterprises can more actively promote related improvement actions. Governments or domestic organizations of various countries follow the relevant code of conduct requirements listed above to formulate basic mandatory laws, and regulations or establish supporting measures.
In Taiwan, in addition to the requirements of government laws and regulations, the current more mandatory requirements are the net-zero schedule requirements of the Financial Supervisory Commission for listed companies. Listed OTC companies are mostly large enterprises with relatively large resources, which can collect information on relevant requirements and adopt relevant action response plans. It is clear from the statistics of the Ministry of Economic Affairs that small and medium-sized enterprises play an important role in regulating and contributing to industrial development. When they are faced with dazzling and complicated international requirements, such as CBAM or related requirements from client supply chain management and ESG, it is difficult to obtain and understand them in a timely manner under relatively few resources and different corporate characteristics. Relevant information and forming corresponding decisions and actions are generally in a relatively backward or passive position.
This research hopes that through in-depth interviews with ESG experts and scholars, based on their experience and what they have seen and heard, they can summarize the key factors that Taiwanese SMEs need to master to smoothly and successfully promote ESG-related actions. It is hoped that through the conclusions of this study, relevant references can be given so that Taiwan's small and medium-sized enterprises can still move forward steadily and gradually build their own sustainable capabilities in the face of the wave of sustainability.

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