隨著人們對於氣候變遷及綠色永續議題日漸重視，企業在環境保護、社會責任與公司治理 (ESG) 方面的表現受到越來越多的關注。而電信網路和服務是實現數位化轉型、智慧城市建設等多個方面不可或缺的基礎設施。隨著全球越來越依賴於數據通訊和物聯網服務，電信業每一步的行為和策略對環境的影響、社會福祉以及治理透明度和效率都有著深遠的影響；由於電信事業在現代社會和經濟結構中扮演著極為關鍵的角色，使得對其 ESG 未來策略的規劃變得尤為重要。這一背景促使外界及電信企業自身皆重新審視其運營模式，並積極採取措施來推行ESG策略，以應對來自政府、利害關係人以及對自身企業永續經營發展的要求及監察。
本研究旨在通過文獻分析和深度訪談法探討我國電信事業推行環境保護、社會責任與公司治理之策略。首先評估國內外電信事業推行ESG之現況、推行方式、目的及效益，綜合分析國內外電信業的ESG推行實施現況，並整理出其效益。從電信事業中推行 ESG 之現況當中找到導致困難因素，識別出影響ESG推行的主要挑戰，再進一步探討台灣電信事業推行ESG策略的未來可能方式演進和機會，最後藉由深度訪談產官學專家之口述蒐集看法驗證文獻分析得出之推行 ESG 突破點及可能情境，並為其未來的永續發展策略提供具體建議。
本研究發現，台灣電信業在推行ESG策略時，面臨著多重挑戰，包括技術創新需求高、政策環境不確定、企業文化和地域差異明顯以及資源獲取困難等。然而，利用加強與政府、競業合作、推動綠色技術創新以及提升企業透明度，電信業可以有效突破這些挑戰。專家訪談結果顯示，行業內普遍認同ESG策略的重要性，並建議通過更嚴格的環保標準、加強員工教育培訓、以及建立健全的治理架構來推動ESG目標的實現。
綜上所述，本研究期望能將此研究結果，提供我國台灣電信業者作為實現永續發展、經營的有效途徑及策略之參考。

As concerns about climate change and sustainability grow, the performance of enterprises in Environmental, Social, and Governance (ESG) aspects is receiving increased attention. Telecommunications networks and services are essential infrastructure for digital transformation and smart cities. The telecommunications industry, given its critical role in society and the economy, has a significant impact on the environment, social welfare, and governance transparency. This context prompts telecom companies to reassess their operational models and implement ESG strategies to meet demands from governments and stakeholders.
This study explores ESG strategies in Taiwan's telecom industry through literature analysis and in-depth interviews. It assesses the status, implementation methods, and benefits of ESG in the domestic and international telecom industry, identifying key challenges such as technological innovation needs, policy uncertainty, cultural and geographical differences, and resource acquisition difficulties. Expert interviews provide insights to validate these findings and offer specific recommendations for future sustainable development strategies.
The study finds that Taiwan's telecom industry faces multiple ESG challenges but can overcome them through strengthened cooperation, green technology innovation, and enhanced transparency. Experts emphasize the importance of stricter environmental standards, improved employee education, and robust governance structures. This study aims to guide Taiwan's telecom operators towards sustainable development and effective strategies.

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