開課班級Class：	授課教師Teacher：	學分數Credits：
碩專高階二	劉芳怡	3

課程大綱Course Description：

本課程旨在培養同學掌握環境（Environment）、社會（Social）與公司治理（Governance）之核心理念及操作方法，並結合理論、案例與決策模擬，強化企業領導人在永續轉型與策略佈局中的實務能力。課程將首先介紹ESG的起源、國際發展脈絡與政策趨勢，說明其與企業社會責任（CSR）及永續發展目標（SDGs）的異同，並透過全球標竿案例解析，幫助學員理解ESG如何影響企業價值與投資人判斷。 在環境面向，課程將探討氣候變遷、碳中和與淨零路徑規劃，並進一步說明碳盤查方法、碳足跡計算（ISO 14067）及範疇一、二、三的排放管理，讓學員能具體操作供應鏈減碳策略與綠色採購原則。同時，將納入再生能源、農光共生與綠能實務案例，展示能源轉型與企業永續策略的結合。 在社會面向，課程著重於勞動權益、多元平等、員工福祉以及供應鏈社會責任，並探討如何進行利害關係人分析與對話，以提升企業的社會信任與韌性。此外，將涵蓋危機管理、企業公共性與社會影響評估，使學員理解「責任經營」與「品牌信任」之間的連動。 在治理面向，課程將說明公司治理結構的重要性，包括董事會獨立性、內控制度、資訊揭露、誠信經營與風險管理，並透過國際治理案例，解析ESG評比機制如何影響企業市值與投資決策。 課程亦將專注於ESG揭露與評比制度，介紹TCFD、GRI、SASB、ISSB等主要國際準則，並指導學員如何閱讀與撰寫永續報告書，以及如何設計與追蹤ESG關鍵績效指標（KPI），以滿足監管要求並回應投資人關切。進一步地，課程將引入金融與投資視角，討論負責任投資（PRI）、ESG評分方法、以及投資市場如何評價企業永續績效，協助學員理解ESG與資本市場的連結。 數位轉型亦為課程重點之一，將探討AI、大數據與區塊鏈如何應用於碳管理、供應鏈溯源與永續會計，並結合決策模擬工作坊，讓學員在模擬情境中扮演董事會或投資人角色，體驗ESG衝突下的決策過程與策略權衡。最後，課程將結合跨國與在地案例，包含台灣標竿企業、日韓家族企業與國際品牌，說明ESG如何融入企業文化與長期競爭力，並安排學員進行專題研討與實務報告，以整合理論與應用，培養高階管理者在永續轉型中的實踐力與影響力。

English Outline：

This course is designed to equip executive-level students with both theoretical foundations and practical skills in Environmental, Social, and Governance (ESG) management. It emphasizes how ESG principles can be integrated into corporate strategy, operational practices, and investment decision-making, thereby enhancing long-term competitiveness and stakeholder trust. The course begins by introducing the origins of ESG, its evolution within global policy and market contexts, and its relationship with Corporate Social Responsibility (CSR) and the United Nations Sustainable Development Goals (SDGs). Students will explore how ESG shapes corporate valuation, investor expectations, and regulatory compliance across different industries and regions. On the environmental dimension, the course covers climate change, carbon neutrality, and pathways toward net-zero transition. It will provide students with practical knowledge of carbon accounting methods, including product carbon footprinting (ISO 14067) and Scope 1, 2, and 3 emissions management. Concrete applications such as renewable energy adoption, agrivoltaic integration, and green supply chain strategies will be discussed to illustrate how enterprises can align with global decarbonization trends. The social dimension focuses on labor rights, diversity and inclusion, employee well-being, and social responsibility within supply chains. Emphasis will be placed on stakeholder analysis, engagement mechanisms, and the cultivation of corporate legitimacy through trust-building. Case studies on crisis management, corporate publicness, and community impact assessments will help students understand how social responsibility strengthens brand resilience. The governance dimension addresses corporate governance structures, board independence, internal controls, transparency, ethical compliance, and risk management. Through international case studies, students will learn how governance mechanisms shape ESG ratings and, in turn, influence capital market evaluations. A dedicated module on ESG disclosure and evaluation frameworks introduces major international standards such as TCFD, GRI, SASB, and ISSB. Students will gain practical skills in interpreting and preparing sustainability reports, as well as in designing and tracking ESG Key Performance Indicators (KPIs) that satisfy regulatory requirements and investor expectations. The financial and investment aspects of ESG will also be emphasized, with attention given to responsible investment principles (PRI), ESG scoring methodologies, and their implications for corporate valuation and investor decision-making. Digital transformation represents another important dimension of the course. Students will examine how artificial intelligence, big data, and blockchain technologies can enhance ESG management, particularly in areas such as carbon traceability, supply chain transparency, and sustainability accounting. A decision-making workshop will allow students to role-play as board members or investors in ESG-related scenarios, providing hands-on experience in balancing competing stakeholder demands under conditions of uncertainty. Finally, the course draws upon comparative case studies at both the local and international levels. Benchmark practices from Taiwan, Japan, and global multinational corporations will be analyzed to highlight how ESG principles can be embedded in corporate culture and long-term strategic planning. The course concludes with a capstone project in which students present applied ESG initiatives, synthesizing theory with executive-level practice.

本科目教學目標Course Objectives：

理解ESG的國際發展趨勢與其對企業策略的影響。 掌握環境、社會、治理三大面向的核心議題與實務操作。 學習碳盤查、永續報告與ESG績效指標設計的方法。 認識ESG投資、金融評比與其對企業價值的影響。 培養運用AI、大數據、區塊鏈等數位工具支持ESG決策的能力。 透過案例研討與決策模擬，強化永續轉型中的領導力與實務應用。

教學型態Teaching Models：	成績考核方式Grading：
課堂教學+小組討論	平時成績General Performance：40% 期中考Midterm Exam：30% 期末考Final exam：30% 其它 Other：

參考書目Textbooks/References：

SDGs指標：

UCAN職業項目：

課程更新狀態：

課程匯入時間Import Time：2025-07-04 09:11:09

最後更新時間Last Modified：2025-08-29 14:09:35，更新人modified by：劉芳怡