本研究目的是在探討標竿金融產業對於聯合國永續發展目標(SDGs)中之「終結貧窮」、「性別平等」、以及「良好工作及經濟成三個主要目標的實際執行狀況。並從各自對應之目標所計畫的行動中，分別從「提高聲譽」、「風險管理」與「財務績效」三個面向，探討對於企業營運的影響與發現，期許提供企業對於永續發展目標發展之建議貢獻。
本研究資料來源，包含標竿金融產業發行之社會責任報告(CSR)內容揭露項目，並結合聯合國永續發展目標SDGs，與全球報告倡議組織通則(GRI)進行探討。研究程序是以永續發展理論與企業社會責任為討論起始點，並採用質性研究法中的個案研究，經由訪談與次級資料的收集，透過研究企業之CSR社會責任報告書的初級資料，與進行訪談後得知的次級資料，探討與永續發展目標SDGs相呼應結果之下，對於企業發展所產生的績效與影響。故從理論知識為起點，並藉由實務證據反思，故使用質性研究進行探討。瞭解企業實際如何將SDGs、CSR以及GRI之間的連結方式與產生的效應，並且帶給企業營運績效的影響。並藉由探討過程與研究結果，得知企業對於永續目標以及營運成長績效間，分別經由「實現普惠金融」、「營造友善職場」、以及「發展永續金融」三個主軸展開進行，最終企業在「風險管理」、「提高聲譽」、與「財務績效」三個面向產生正向效應，實現永續發展藍圖。

The purpose of this study is to explore the practice of the benchmark financial
industry about to with the specific targets of the United Nations Sustainable Development Goals (SDGs), to expose the project with the social responsibility report (CSR) issued by the benchmark financial industry, and to explore with the Global Reporting Initiative General Principles (GRI) in conjunction with the United Nations Sustainable Development Goals SDGs. This study takes sustainable development theory and corporate social responsibility as the starting point of discussion, and adopts the case study in the qualitative research method, through the collection of interviews and secondary data, through the study of the primary data of the CSR social responsibility report of the enterprise, and the secondary data obtained after the interview, to explore the performance and impact on the development of the enterprise under the results of the SDGs corresponding to the sustainable development goals. Therefore, starting from theoretical knowledge and reflecting on practical evidence, qualitative research is used to discuss. Learn how companies can connect SDGs, CSR, and GRIs with the effects they have, and the impact on their operational performance. By exploring the process and the
outcome, we will learn how to strike a balance between the sustainability goals and the performance of our operations to achieve a win-win situation.

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網站部分:
臺灣證券交易所「上市公司編製與申報永續報告書作業辦法」
http://www.selaw.com.tw/LawContent.aspx?LawID=G0100517
公司治理3.0-永續發展藍圖
https://www.sfb.gov.tw/ch/home.jsp?id=992&parentpath=0,8,882,884
SDGs目標與標的分析報告 https://proj.ftis.org.tw/isdn/Message/MessageView?id=69&mid=59
聯合國永續發展知識平臺網站http://sustainabledevelopment.un.org/intgovmental.html
永續發展目標（SDGs : Sustainable Development Goals）https://sdgs.un.org/goals