因應氣候變遷，全球積極採取行動，國際企業以2030年碳中和為目標、各國宣示2050年淨零碳排，追求永續的共識，將促成新興商業模式，不僅為企業帶來成長契機，也帶領全民進入節能減碳的新生活時代。
透過從ESG的起源至整段發展過程的詳細了解，ESG與智慧城市密不可分的關係，以及國民個人對ESG的實際投入方法，我們解決之前太多雜亂ESG相關資訊而造成的誤解，進而促使從心中的認同帶出改變的動機與實際行為。
在企業主紛紛因大環境的需求及客戶的要求而急著投入ESG企業改善的行動時，往往對ESG如何在企業中實際執行還是懷有許多的疑問。本研究詳細的說明企業如何執行範疇一、二、三來因應客戶的要求及時代的變遷。進而創造企業的更新價值來達成永續發展。
最後輔以四家國際企業的案列分享來協助啟發自身企業適合也能做到的ESG改善行動。期望能協助台灣企業成功地邁進ESG帶來的綠色新經濟，與國際接軌，保持競爭力，發展出更健全的永續價值。

In response to the rapid climate change, the world actively takes action, international enterprises aims to achieve carbon neutrality by 2030, countries declare net zero carbon emissions by 2050, the pursuit of reaching sustainable consensus will promote emerging business models, not only to bring growth opportunities for enterprises, but also to lead the people into a new era of energy conservation and carbon reduction.
Through a detailed understanding from the origin of ESG to the entire development process, the inseparable relationship between ESG and smart cities, and the actual execution methods of individual citizens in ESG, we solve the misunderstanding caused by overly amount of fragmented ESG-related information. This, in turn, leads to inspiration and brings out actual behavior of change from the bottom of the heart.
When business owners are eager to invest in the improvement actions of ESG due to the needs of the general environment and the requirements of customers, there are often many questions about how ESG can actually be implemented in the enterprise. This study explains in detail how companies can implement scope 1, 2 and 3 in response to customer requirements and the upcoming green industrial revolution. In turn, it creates a renewal value for the enterprise and achieve sustainable development at the same time.
Finally, this study is supplemented by the case sharing of four international companies to help inspire business owner and their companies to improve on ESG actions that are more fit for implementation and can be easily achieved. It is expected to help Taiwanese enterprises successfully enter the new green economy brought forth by ESG, connect with international standards, maintain competitiveness, and develop a more vibrant sustainable enterprise values.

中文文獻
1. 〈ESG大趨勢〉永續從形象走向生存 銀行保險三管齊下攻綠色金融https://news.cnyes.com/news/id/4748231
2. 〈金管會報告搶先看〉公司治理3.0聚焦5大主軸 營造健全ESG生態體系https://news.cnyes.com/news/id/4791068
3. 2021 Osema® 廢輪胎變身 SAF 綠色航空用油https://www.osemaesg.com/
4. COP25對企業的衝擊與因應http://www.cnaic.org/zh-tw/a4-522-14275/108%E5%B9%B4-%E5%B7%A5%E5%95%86%E8%AC%9B%E5%BA%A7.html
5. CSRone - 淨零碳排成企業競爭力 看各家金控如何減碳轉型https://csrone.com/news/7291
6. CSRonehttps://csrone.com/
7. ESG 永續國際顧問 - ESG 名家座談 專訪 陳松興教授 林文華老師 永續國際https://www.youtube.com/watch?v=54zlcx4aiP0
8. ESG 是什麼？投資關鍵字 CSR、ESG、SDGs 一次讀懂https://www.managertoday.com.tw/articles/view/62727
9. ESG 缺工潮來了！企業為何搶著要「綠領人才」？有哪些新職位浮上檯面？https://www.managertoday.com.tw/topic/view/111/post/64850
10. ESG 基金、概念股為何爆紅？企業永續經營被重視，投資商品激增的兩因素https://www.managertoday.com.tw/articles/view/62393
11. ESG投资专题研究报告：起源、评级体系与发展趋势https://new.qq.com/omn/20211021/20211021A02C9X00.html
12. GOOGLE - 在 2030 年前達成全天候以無碳能源維持營運的目標https://sustainability.google/intl/zh-TW/progress/energy/
13. Google透過旗下服務 協助推動全球規模的減碳永續發展https://udn.com/news/story/7086/5798530
14. Green Trade綠色貿易資訊網 – ISO14067產品碳足跡盤查推動與驗證實務 德國萊因TŰV Rheinland 林建志 經理https://www.youtube.com/watch?v=pBFdRIEO9D8
15. Green Trade綠色貿易資訊網 - 提高競爭力 碳足跡輔導深入淺出 工業技術研究院 黃文輝博士https://www.youtube.com/watch?v=bdRHKQkMPr4
16. IBM - 碳足跡計算https://www.ibm.com/docs/zh-tw/tririga/10.5.2?topic=impact-carbon-footprint-calculations
17. IBM - 碳足跡計算公式https://www.ibm.com/docs/zh-tw/tririga/10.5.2?topic=calculations-carbon-footprint-calculation-formulas
18. IBM - 碳計算處理程序https://www.ibm.com/docs/zh-tw/tririga/10.5.2?topic=calculations-carbon-process
19. itricollege工研院產業學院 - 用科學選擇你的減碳生活https://www.youtube.com/watch?v=udlow0f5TxE
20. MICROSTEP ERP系統開發與導入實務分享 – 6分鐘瞭解什麼是ABC成本制（Activity Based Costing）作業基礎成本制度https://www.youtube.com/watch?v=FRuzhI3b6cc
21. MSCI ESG指數 永續投資好幫手https://fund.udn.com/fund/story/5858/5809247
22. Osema 把廢輪胎變成 綠電與SAF綠色航空油https://money.udn.com/money/story/5635/5902657
23. Robert S. Kaplan，卡錫克．拉馬納Karthik Ramanna
24. SDGs 懶人包》什麼是永續發展目標 SDGs ？17項目標一次掌握https://futurecity.cw.com.tw/article/1867?rec=i2i&from_id=1883&from_index=2
25. SDGs這85件事，人人都做得到！如何在日常落實SDGs永續發展目標？https://futurecity.cw.com.tw/article/1883?rec=i2i&from_id=2328&from_index=7
26. UCGD UC Global Development - 《再生能源發展條例》用電大戶綠電條款暨再生能源設備裝設方案說明https://ucgd-global.com/%E3%80%8A%E5%86%8D%E7%94%9F%E8%83%BD%E6%BA%90%E7%99%BC%E5%B1%95%E6%A2%9D%E4%BE%8B%E3%80%8B%E7%94%A8%E9%9B%BB%E5%A4%A7%E6%88%B6%E7%B6%A0%E9%9B%BB%E6%A2%9D%E6%AC%BE%E6%9A%A8%E5%86%8D%E7%94%9F%E8%83%BD/
27. 三分鐘帶你看懂再生能源憑證的市場交易困境https://greenimpact.cc/zh-TW/article/5mo1q/%E4%B8%89%E5%88%86%E9%90%98%E5%B8%B6%E4%BD%A0%E7%9C%8B%E6%87%82%E5%86%8D%E7%94%9F%E8%83%BD%E6%BA%90%E6%86%91%E8%AD%89%E7%9A%84%E5%B8%82%E5%A0%B4%E4%BA%A4%E6%98%93%E5%9B%B0%E5%A2%83
28. 不再搞混碳稅、碳交易！邁向零碳時代必懂的 15 個關鍵字https://www.managertoday.com.tw/articles/view/64541
29. 什麼是淨零、碳中和、氣候中和？一次搞懂Net Zero、Carbon Negative、Climate Neutral 圖文懶人包https://csr.cw.com.tw/article/41933
30. 什麼是碳權ETF？小資族如何透過ESG投資參與碳定價？https://csr.cw.com.tw/article/42292
31. 天下雜誌 - 獨家專訪Google永續長　耗能的資料中心也能全綠電？https://www.cw.com.tw/article/5120453?utm_campaign=line_cw-social-daily-220321-5120453&utm_source=line_cw&utm_medium=social
32. 可持续金融概念全景—ESG投资https://www.casvi.org/h-nd-1085.html
33. 台泥官網https://www.taiwancement.com/tw/index.html
34. 台達集團 Delta Group - 《台達知識充電站》智慧電網https://www.youtube.com/watch?v=kuADMfRmSuw
35. 台達集團 Delta Group - 《台達知識充電站》電力調節好幫手－－儲能系統https://www.youtube.com/watch?v=gscpRHzPi6s
36. 台積電、台塑、中鋼展開30年脫碳計畫，脫碳大計怎麼做、有何難題？https://www.bnext.com.tw/article/66641/net-zero-tsms-
37. 台積電淨零減碳 催生碳權交易https://money.udn.com/money/story/122229/5945219
38. 玉山銀行ESUNCHANNEL – 玉山專家團隊　企業永續的最佳夥伴https://www.youtube.com/watch?v=PnUiOCP5KGI
39. 企業不做ESG，恐被踢出供應鏈！黃昭棠：永續發展帶來挑戰，卻也浮現許多商機https://www.storm.mg/lifestyle/4187450
40. 企業碳中和案例分析之微軟https://kknews.cc/finance/x4xjezg.html
41. 兆洋綠色金融聯貸94億元 玉山銀攜手六銀行超額認購https://news.cnyes.com/news/id/4851932
42. 如何避免氣候災難 – 比爾蓋茲 著；天下雜誌發行 2021年3月2日
43. 行政院環境環保署 - 行政院環境保護署國家溫室氣體登錄平台https://ghgregistry.epa.gov.tw/ghg_rwd/Main/CO2/CO2_3
44. 京都議定書http://webgis.sinica.edu.tw/epa/kyoto.html
45. 東海大學 ISO 14064-1溫室氣體盤查輔導 https://slidesplayer.com/slide/14863421/
46. 欣傳媒 XinMedia - 九典聯合建築師事務所https://www.xinmedia.com/article/202504
47. 哈佛商業評論 - :: 金管會主委黃天牧 :: 用ESG讓台灣發光｜哈佛商業評論｜2020年12月號https://www.youtube.com/watch?v=nxC1Ak5e4q4
48. 哈佛商業評論 全球繁體中文版 December 2021 - 讓你的ESG報告更嚴謹可信精算企業的「環境負債」Accounting for Climate Change - 羅伯．柯普朗
49. 城市如何靠AI減碳淨零？聯合國國際能源署公佈100個城市案例https://futurecity.cw.com.tw/article/2319
50. 柏瑞投信Pine Bridge - 【ESG夯什麼】股票投資+ESG，3個關鍵密碼https://www.youtube.com/watch?v=27s36bCPkPo
51. 為什麼太陽能和風力發電很難拿到碳權？https://greenimpact.cc/zh-TW/article/oqvmq/%E7%82%BA%E4%BB%80%E9%BA%BC%E5%A4%AA%E9%99%BD%E8%83%BD%E5%92%8C%E9%A2%A8%E5%8A%9B%E7%99%BC%E9%9B%BB%E5%BE%88%E9%9B%A3%E6%8B%BF%E5%88%B0%E7%A2%B3%E6%AC%8A
52. 財團法人工業技術研究院 – 產品碳足跡資訊網 - 我國碳足跡排放係數之審查作業流程(第三版)-final.docx
53. 追求投資與永續發展的雙贏 — ESG投資浪潮來襲https://topics.cnyes.com/bnpparibas-ESG/
54. 國家再生能源憑證中心https://www.trec.org.tw/
55. 推動智慧電網—確保電力穩定供應https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/89f3c34d-9c62-4cf2-afdc-e047a72e17da
56. 率先內建碳足跡數據，GCP把永續口號變成雲端服務預設功能https://www.ithome.com.tw/news/147426
57. 買綠電、買憑證、買碳權？企業做減碳，最該弄懂的3觀念https://www.businessweekly.com.tw/carbon-reduction/blog/3008063
58. 買綠電有沒有同時買到碳權？https://greenimpact.cc/zh-TW/article/5311r/%E8%B2%B7%E7%B6%A0%E9%9B%BB%E6%9C%89%E6%B2%92%E6%9C%89%E5%90%8C%E6%99%82%E8%B2%B7%E5%88%B0%E7%A2%B3%E6%AC%8A
59. 微軟釋出永續計算器，幫企業計算Azure服務使用量所產生的碳排量https://www.ithome.com.tw/news/135454
60. 搶攻儲能商機！森崴能源建置完成全台最大單一儲能案場https://www.chinatimes.com/realtimenews/20220421002058-260410?chdtv
61. 聖工坊sunartscience – 1 09 08 碳足跡的計算原則https://www.youtube.com/watch?v=mskfkN42E0o
62. 鉅亨網新聞中心 - 尋找「更好的結果」摩根士丹利提ESG三趨勢https://news.cnyes.com/news/id/4831598?utm_campaign=news&utm_medium=line&utm_source=lineshare
63. 碳邊境稅衝擊 海外生產現隱憂https://www.chinatimes.com/newspapers/20210802000130-260202?chdtv
64. 碳關稅明年起跑 這場遊戲規則該怎麼玩？https://www.digitimes.com.tw/iot/package_show.asp?cat=158&id=0000627063_MTXLWTDT7Q1P6X2V9ND7Q&packageid=18498&startshow=Y
65. 綠電憑證6年核發106萬張 台積電買近90萬張https://www.cna.com.tw/news/afe/202202180090.aspx
66. 靠善良獲利的時代來了！ESG 投資人必懂的國際3大指數一次解析https://www.managertoday.com.tw/articles/view/62744
67. 聯合國官網https://unosd.un.org/
68. 聯合新聞網 - 創新論壇／國泰金投資長程淑芬：責任投資 扮ESG推進器https://udn.com/news/story/7241/6178940
69. 願景工程基金會Vision Project - 【碳鎖台灣】為地球也為未來競爭力 台泥力拼碳捕獲技術https://www.youtube.com/watch?v=CHzMuumzBSo
 
英文文獻
1. 8 Reasons Why ESG Investing is Importanthttps://theimpactinvestor.com/why-esg-investing-is-important/
2. An Inconvenient Truth About ESG Investinghttps://hbr.org/2022/03/an-inconvenient-truth-about-esg-investing
3. And lasting impact on humankind and the planet
4. Climate Action https://www.climateaction.org/
5. Council agrees on the Carbon Border Adjustment Mechanism (CBAM)https://www.consilium.europa.eu/en/press/press-releases/2022/03/15/carbon-border-adjustment-mechanism-cbam-council-agrees-its-negotiating-mandate/
6. DELL Technologies – FY21 Progress Made Real Report - Striving to create a positive
7. Google: Carbon neutral since 2007. Carbon free by 2030.https://sustainability.google/
8. Microsoft - An update on Microsoft’s sustainability commitments: Building a foundation for 2030https://blogs.microsoft.com/blog/2022/03/10/an-update-on-microsofts-sustainability-commitments-building-a-foundation-for-2030/
9. Microsoft - Sustainability news and announcementshttps://www.microsoft.com/en-us/sustainability/news-announcements
10. Microsoft - The Carbon Call: working together to build reliable carbon accounting for the planethttps://blogs.microsoft.com/on-the-issues/2022/02/10/carbon-call-sustainability-net-zero/
11. Microsoft - Working toward a net zero future: Evolving our work with energy companieshttps://blogs.microsoft.com/blog/2022/03/10/working-toward-a-net-zero-future-evolving-our-work-with-energy-companies/
12. MSCI ESG Ratings & Climate Search Toolhttps://www.msci.com/research-and-insights/esg-ratings-corporate-search-tool/issuer/microsoft-corporation/IID000000002143620
13. PWC - Environmental financial reportinghttps://www.pwc.com/us/en/services/trust-solutions/accounting-advisory/environmental-financial-reporting.html
14. PWC - Evaluating environmental liabilities and their impacts on future earnings – December 2016 - Tom Kalinosky, NeemaVaheb
15. PWC - Evaluating environmental liabilitieshttps://www.pwc.com/us/en/services/deals/library/evaluating-environmental-liabilities.html
16. S&P Global - Reducing our carbon emissions to net zero may be our biggest challenge yet.
17. UNFCCC Sites and platforms – The Paris Agreementhttps://unfccc.int/process-and-meetings/the-paris-agreement/the-paris-agreement