本研究旨在探討台灣高爾夫球場於ESG（Environmental, Social, and Governance）實踐過程中所面臨的挑戰與創新應對策略，針對高資源消耗型運動休閒產業在永續轉型過程中的實務難題，進行具體分析與案例驗證。隨著全球永續發展目標（SDGs）及企業社會責任（CSR）逐漸制度化，ESG不再僅是企業形象之建構工具，更是企業進入資本市場與維持長期競爭力的關鍵評量指標之一。本研究特別聚焦於高爾夫球場產業，該產業不僅涉及大量土地使用、水資源消耗與化學藥劑操作，更在社區互動與公司治理層面承載高度社會期待，為ESG實踐的風險熱區。
本研究採用質性研究方法，結合理論探討與多案例訪談，選擇多家具代表性的高球場業者進行半結構式深度訪談，透過開放式與主軸編碼進行資料歸納與主題分析。研究發現，在環境面向上，部分業者已導入智慧灌溉、有機草坪管理與太陽能系統，有效降低水耗與碳排；社會面則透過舉辦公益賽事、開放場地與學校合作，強化社區連結與品牌形象；治理層面則逐步建立 ESG 專責小組、強化資訊揭露與導入外部審計制度，以提升信任與透明度。
綜上所述，ESG 實踐已成為高爾夫球場邁向可持續經營的核心路徑。然研究亦指出業界普遍存在策略斷裂、資源不足與績效衡量機制不完全等問題。本文最終提出三項建議：一、制度化永續治理架構；二、導入科技優化資源使用；三、深化社區參與機制。此研究填補台灣高球產業 ESG 文獻之實證缺口，並為永續經營政策設計提供具體實務參考。

This study explores the challenges and innovative strategies faced by golf courses in Taiwan in implementing Environmental, Social, and Governance (ESG) practices. Focusing on the sustainability transition of resource-intensive sports and leisure industries, the research provides detailed analysis and case-based validation. With the global institutionalization of Sustainable Development Goals (SDGs) and Corporate Social Responsibility (CSR), ESG has become a key metric for market access and long-term competitiveness. The golf industry, characterized by high land and water use and chemical input, also faces growing expectations regarding community engagement and governance, making it a high-risk zone for ESG implementation.
A qualitative research methodology was adopted, combining theoretical review with multiple case interviews. Representative golf course operators in Taiwan were interviewed using semi-structured, in-depth methods. Data were analyzed using open and axial coding to extract key themes. Results show that, environmentally, some operators have introduced smart irrigation, organic turf management, and solar systems to reduce resource consumption and emissions. Socially, charity events, public access programs, and school collaborations have enhanced community ties. In governance, ESG teams, improved disclosure, and external audits are being developed to boost transparency and stakeholder trust.
In conclusion, ESG has become a strategic pathway toward sustainable golf course operations. However, challenges remain, including fragmented planning, resource constraints, and weak performance evaluation. This study proposes three recommendations: (1) institutionalize ESG governance frameworks; (2) apply technology to optimize resource use; and (3) deepen mechanisms for community engagement. The research fills an empirical gap in Taiwan’s golf industry ESG literature and offers actionable insights for sustainable business transformation.

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