隨著全球暖化、氣候變遷加劇，永續發展意識興起，SDGs和ESG逐漸成為全球重要關注的議題。SDGs涵蓋所有利害關係人，例如各國間提出SDGs分數評比，台灣各縣市亦公布「地方自願檢視報告書」來檢視地方永續發展程度。而ESG強調企業間的評比，許多投資者和金融機構選擇將資金投向具有積極ESG表現的上市櫃公司，因為其符合永續價值觀，同時也被視為穩定的投資，在金融方面之外，卻較難使用ESG來評估企業對地方永續發展之影響程度。SDGs與ESG皆為永續發展之重要指標，然而兩者在應用層面有所不同，若能將兩者串連，能夠更明確的評估企業對地方永續發展之影響與貢獻，在全球永續發展的浪潮下，便能由下而上的落實永續行動。
過往ESG之相關研究主要從公司財務表現、企業形象與價值、資訊揭露、風險管理、貸款等面向切入，雖然涉及面向廣泛，然而目前仍缺乏統一的標準來確保公司之間ESG項目的一致性，且尚未將SDGs完全納入其企業永續發展評估架構。
爰此，本研究嘗試提出符合SDGs與ESG之都市產業永續發展評估架構。研究流程上，第一階段為建立ESG評估架構，並將ESG與SDGs連結；第二階段為資料蒐集，將永續報告書內容進行資料庫建置；第三階段依據永續報告書內容進行ESG評分，並進一步將ESG分數轉換為SDGs分數，並針對各產業之ESG分數SDGs分數進行分析。本研究透過將ESG結合SDGs之評估架構，探討南部區域之上市櫃公司在不同空間尺度與產業尺度時，對環境及都市永續發展之影響，期許在企業追求長期價值的同時，為都市帶來正向影響，以達到整體之永續發展。

The development of industries has created immense economic value for the nation. However, with the expansion of industrial scale, its negative impact on sustainable development has become more and more obvious. To move towards the goal of sustainable development, companies mostly consider it from the perspective of ESG, while the government considers it from the perspective of SDGs. Although both aim for sustainable development, there are differences between the two approaches. In order to effectively integrate corporate and regional sustainable development, this study attempts to link ESG with SDGs, proposing a consistent indicator framework. Through the evaluation framework of this study, the goals of corporate sustainability and regional industrial sustainability are aligned, further promoting the realization of global sustainable development.

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