在全球淨零排放與永續發展趨勢下，企業由傳統經濟導向轉型為兼顧環境、社會與治理（ESG）的經營模式。營造業具有資源消耗高、施工風險高、供應鏈複雜及勞動密集等特性，使ESG導入具挑戰。因此，如何建構營造業ESG創新策略，並轉化為可衡量、追蹤及改善的管理機制，為本研究目的。
本研究以台灣營造業M公司為個案，採質性個案研究法，透過文獻分析、半結構式訪談、公司文件及工程案例蒐集資料，並以永續平衡計分卡（BSC）為架構，從影響及結果、利害關係人、永續流程及永續能力四構面分析；同時結合SWOT機會導向策略，辨識內部優勢與外部機會，建構ESG策略地圖。其後建立33項策略性衡量指標，採四構面及構面內指標等權重，以目標值與實際值計算達成率，單項得分上限為120分，進行量化績效評估。
研究結果顯示，M公司形成三項ESG核心策略：營造循環經濟綠色建築、強化職業安全衛生管理及培育優質工程人才。四構面得分依序為110.00、109.29、108.89及103.33分，整體BSC績效107.88分，執行成效優良。多數指標達成或超越目標，顯示ESG策略已轉化為營運成長、供應鏈合作、工程流程改善、職安管理及組織能力提升。然而，員工離職率降低百分點、員工滿意度及新人培訓時數尚未達標，人才培育、工作體驗與留任制度仍須優先改善。
本研究證實，BSC可將營造業ESG策略由質性分析轉化為量化管理工具，形成「策略目標—衡量指標—執行成果—問題辨識—改善行動」管理循環。研究成果可作為M公司策略追蹤與資源配置依據，亦可供台灣營造企業推動ESG轉型及建立績效管理制度參考。

Under the global trend toward net-zero emissions and sustainable development, enterprises are gradually transforming from traditional profit-oriented operations into integrated management models that incorporate environmental, social, and governance（ESG）considerations. The construction industry, characterized by high resource consumption, high occupational risks, and labor-intensive operations, faces particular challenges in implementing ESG practices and achieving sustainable transformation. Therefore, establishing feasible ESG strategies for the construction industry and translating them into concrete management and performance measurement mechanisms has become an important research issue.
This study adopts a qualitative case study approach, using M Construction Company in Taiwan as the research subject. Data were collected through literature review and expert interviews. The Balanced Scorecard（BSC）was employed as the internal analytical framework to examine four dimensions: ESG strategy, sustainability capabilities, sustainability processes, and stakeholders. In addition, a SWOT opportunity-oriented strategy analysis was integrated to identify the company’s internal strengths and external opportunities, thereby constructing an ESG strategy map.
The results indicate that the case company’s ESG development has gradually formed three core strategic pillars: promoting circular economy–based green buildings, strengthening occupational safety and health management, and cultivating high-quality engineering talent. From the environmental perspective, the company reduces resource waste through the adoption of low-carbon materials and circular construction methods. From the social perspective, institutionalized occupational safety and health management enhances job-site safety and labor protection. From the governance perspective, digital project management improves decision-making transparency and management efficiency. Furthermore, the company strengthens its organizational sustainability capabilities through industry–academia collaboration and talent development mechanisms.
By integrating the results of internal and external analyses, this study constructs an ESG strategy map and develops ESG strategic performance indicators and target values, enabling enterprises to evaluate the effectiveness of ESG strategy implementation through quantitative management. The findings provide practical references for construction firms adopting ESG strategies and offer a strategic model for Taiwanese construction companies seeking sustainable transformation and enhanced competitiveness.

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