ESG概念與實踐：以中小企業運動贊助為例

Abstract

近幾年，全世界遭遇氣候變遷、疫情、烏俄戰爭以及通膨事件的影響，威脅人類生命財產安全，增加經濟停滯風險。全球企業開始重新思考經濟發展模式，營運策略也產生了變化。在這樣的背景之下，ESG成為全球企業永續發展的重要指標。中小企業對於台灣經濟發展佔有重要地位，因此本研究主要探討中小企業如何透過運動贊助實踐ESG (環境保護、社會責任及公司治理) 策略，以達到永續發展的目標。本研究採用質性研究方法，研究結果發現，中小企業善用自身資源和優勢，選擇贊助運動賽事或運動員，不僅能提升品牌知名度和企業形象，還能促進企業與當地社區的情感連結，進一步實現社會責任和永續發展的目標。研究結果顯示，中小企業對於ESG的概念有基本認知，但在具體實施細節上仍有提升空間。運動贊助可以作為實踐ESG的有效途徑，但也面臨資源有限和缺乏專業知識的挑戰。本研究建議，中小企業應加強對ESG概念的認知和理解，並對內部員工進行ESG的教育和培訓，提前佈局以因應未來需求；將運動贊助效果作數據分析，選擇適合的運動贊助模式和對象，以達最大贊助效益，並尋求理念相同夥伴做策略聯盟，共同推動ESG目標的實現。In recent years, the world has faced the impacts of climate change, pandemics, the Russia-Ukraine war, and inflation, all of which threaten human life and property safety and increase the risk of economic stagnation. In response, global enterprises are rethinking economic development models and altering operational strategies. In this context, ESG (Environmental, Social, and Governance) has become a crucial indicator for the sustainable development of global enterprises. Small and medium-sized enterprises (SMEs) play a significant role in Taiwan's economic development. Therefore, this study primarily explores how SMEs can implement ESG strategies through sports sponsorship to achieve sustainable development goals. Employing qualitative research methods, the findings reveal that SMEs, by leveraging their resources and advantages to sponsor sports events or athletes, not only enhance brand awareness and corporate image but also foster emotional connections with local communities, thereby further realizing social responsibility and sustainable development goals. The research results indicate that while SMEs have a basic understanding of the concept of ESG, there is still room for improvement in the specifics of implementation. Sports sponsorship can serve as an effective means of practicing ESG, yet challenges such as limited resources and lack of professional knowledge persist. This study recommends that SMEs strengthen their understanding and awareness of ESG concepts, provide internal education and training on ESG, and plan ahead to meet future needs. Furthermore, they should analyze the effectiveness of sports sponsorship using data, select appropriate sports sponsorship models and targets to maximize sponsorship benefits, and seek strategic alliances with partners who share similar values to jointly promote the realization of ESG goals.