中小企業之永續策略-以A紙器公司為例

Abstract

本研究旨在探討中小企業在永續轉型趨勢下如何導入永續報告書制度，並以A紙器公司為實例，採行動研究法與文獻分析法，記錄企業首次編製ESG永續報告書的歷程與挑戰。面對日益嚴格的法規與供應鏈永續要求，許多中小企業受限於人力資源與專業知識，對永續報告書缺乏具體執行經驗。本研究參考GRI準則，結合問卷調查、重大主題鑑別與資料量化分析，實地參與報告書撰寫，建立一套適用於中小型製造業的永續報告框架。研究發現，中小企業可透過跨部門協作、資料整合機制與利害關係人溝通，有效克服資源限制，提升資訊透明度與外部信任。本研究期望提供具體可行的策略，協助中小企業降低永續轉型門檻，並促進整體產業邁向永續經營。

This study aims to explore how small and medium-sized enterprises can introduce a sustainable reporting system under the trend of sustainable transformation. Taking Company A as an example, the study adopts action research and literature analysis methods to record the process and challenges of the company's first preparation of an ESG sustainability report. Faced with increasingly stringent regulations and supply chain sustainability requirements, many small and medium-sized enterprises are limited by human resources and expertise and lack specific implementation experience in sustainability reporting. This study refers to the GRI Standards, combined with questionnaire surveys, identification of major topics and quantitative data analysis, and on-site participation in report writing to establish a sustainable reporting framework suitable for small and medium-sized manufacturing industries. The study found that SMEs can effectively overcome resource constraints and improve information transparency and external trust through cross-departmental collaboration, data integration mechanisms and communication with stakeholders. This study hopes to provide specific and feasible strategies to help SMEs lower the threshold for sustainable transformation and promote the overall industry towards sustainable operations.