近兩年極端氣候與冠狀肺炎的多重挑戰下，企業經營在經營難度上比起以往更加嚴峻。世道動盪之中，企業比起以往更加渴望穩定成長與存活，也因此過去總是口號宣示的永續經營轉為新的經營顯學。企業將自身經營策略結盟利害關係人，藉此擴大其永續經營的力道及社會影響力進而取得市場的競爭優勢地位。而投資者也會對永續經營績效優異的企業投以關注，並期許企業可以公開更多非財務的資訊，從中評估企業的治理是否符合利害關係人的要求。
本研究以透過以聯合國永續發展目標SDGs作為企業永續經營變革架構，以競爭優勢理論觀察國泰金控從過去CSR企業社會責任到ESG(經濟、社會與環境)企業與社會共創的演化面貌。藉此觀察最大的金融控股的公司調整企業政策與做法，與員工在此活動中是否有正向反應。

With the multiple challenges of extreme weather and coronary pneumonia in the past two years, business has become more difficult than ever to manage. In this turbulent world, companies are more eager than ever to achieve stable growth and survival. By aligning their business strategies with stakeholders, companies are expanding their sustainability efforts and social impact. In turn, investors look to companies with strong ESG performance and expect more non-financial information to be disclosed.

This study uses the United Nations Sustainable Development Goals (SDGs) as a framework for sustainable business change to observe the evolution of Cathay Financial Holdings Co., Ltd from CSR to ESG (Economic, Social and Environmental). This is to observe how the largest financial holding company has adjusted its corporate policies and practices and whether its employees have responded positively to this activity.

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