自2015年起聯合國宣布以永續發展目標以接替千禧年發展目標後，其目標就並不僅限於解決全球性饑荒問題同時擴展至如何在確保永續發展的前提下囊括解決飢餓與貧窮、受教權、性別平等與永續發展。而為了使這項極具野心的計畫成功運行，將不僅僅需要各國政府的共同合作與努力更需要商業上的支持與進步，由於商業活動參與了資源利用的每個面向而許多他們成為了達成這項目標的關鍵合作夥伴。因此，為了讓企業主了解成立永續發展目標的原因和益處，制定了環境、社會和公司治理(ESG)原則和後續評級，以幫助他們了解與改進其ESG表現。同時過往的研究也指出當面臨危機時，擁有較好ESG表現的公司將更能夠低檔危機時所帶來的影響並保有未來發展所需要的資源。
本研究基於自2014至2019年間公開的ESG數據，從公司財務和市場表現出發，分析ESG對汽車和能源產業的影響，並同時分析了公司規模對公司ESG表現的影響。研究發現，ESG得分較高的公司的財務績效和市場表現優於ESG得分較低的公司。此外，本研究考察了不同經濟區域和企業規模之間的差異並發現不同的企業規模所需要ESG表現有所不同。最後，研究發現目前亞洲地區相較於歐美地區更需注意環境保護的相關付出，且中小企業在提升自身ESG表現的方式與大型企業存在明顯差異。

With the announcement of sustainable development goals (SDGs) in 2015 by the general assembly, we as a human society have moved to a new era of development. As economic growth is no longer the only consideration for future development, the combination of sustainability, social inclusion, and economic growth has become our goal to grow as a whole and save our environment for the future generation to live on. To reach such ambition goal, cooperation with businesses is the only way to achieve it, as a business is part of every aspect of resource utilization. Thus, for the business owner to understand the reason and benefit of compiling SDGs, the environmental, social, and corporate governance (ESG) principles and subsequent ratings have been developed to help them understand and improve their ESG effort.
This thesis examines the impact of ESG on automotive and energy industries base on company’s financial and market performance with public available ESG data from 2014 to 2019, furthermore, the effect of company size on company’s ESG performance has also been analysis. The analysis has found that, companies with better ESG score have better financial performance and market performance than those with lower ESG scores. Furthermore, this study examined the difference between the different economic regions and corporate size where difference between corporate size and their focused ESG aspect are different. Finally, the study found that compared with Europe and the United States region, Asia needs to pay more attention to environmental protection related efforts, and there are significant differences between small and medium-sized enterprises and large enterprises in improving their ESG performance.

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