在全球永續浪潮的推動下，近年來，台灣企業紛紛積極規劃永續發展路徑，並大力推動ESG活動。廣義而言，永續的核心價值在於企業是否能平衡短期利益與承擔長期社會責任，為人們更好的未來奠定穩固基石。然而，在實踐層面上，企業究竟應該採取哪些具體行動，才能真正實現這一目標？

本研究採用個案研究法，以台灣三大造紙業巨頭──正隆、永豐餘及榮成，作為研究對象，透過歷時性分析，探討這些企業在不同生命週期中的發展概況，以及如何運用策略活動來應對ESG相關風險事件。本研究結合價值鏈模型與策略活動系統圖，建構了一個嶄新的分析框架，為企業未來檢視永續行動提供了實質依據。研究發現，對造紙業而言，持續的技術創新與產品附加價值的提升，是幫助企業在競爭中脫穎而出的關鍵；同時，領導者的決策力在企業的成長過程中亦扮演了關鍵角色。在ESG三項構面中，這些企業無論處於何種時期，都對公司治理層面展現了高度重視。此外，靈活運用多元化的商業策略，能顯著提升企業的營運效率與市場競爭力。

綜觀三間個案的發展歷程，本研究認為永續的核心應回歸企業的經營策略。企業透過深入分析內部價值鏈活動，找出自身優勢，同時從源頭預防並應對ESG風險事件，便能在市場上維持高度競爭力，進而達成永續發展的目標。本研究結果為台灣造紙業的永續發展，提供了重要的實證基礎，也為其他企業在規劃永續藍圖時，提供可參考的策略框架。

Driven by the global trend of corporate sustainability, companies in Taiwan have been actively planning their sustainability paths and promoting ESG activities in recent years. Broadly speaking, the core value of sustainability lies in the ability of companies to balance short-term profits with long-term social responsibility, laying a solid foundation for the better future of human beings. However, at the practical level, what specific actions should companies take to truly realize this goal?

This study adopts a case study approach and takes three industry leaders in Taiwan, particularly in the paper industry — Cheng Loong, Yung Fung Yu, and Long Chen, as target companies. Using a historical perspective, this study examines the development process of three companies over different stages in their life cycle and how they have used their strategic activities to manage ESG-related risks. By combining the value chain model and the activity-system map, a novel analytical framework is carried out to provide a solid basis for companies to review their sustainability roadmap. This study further finds that in the paper industry, continuous technological innovation and product value enhancement are key to stand out from the competitive market, while leaders’ decision-making process also plays a crucial role through the development process. Among three ESG dimensions, these companies have demonstrated a strong focus on corporate governance, regardless of which life cycle stages. In addition, the flexible use of diverse business strategies can significantly enhance their operational efficiency and market competitiveness.

Taking an overview of the three cases, this study concludes that the core of corporate sustainability lies in business strategies. By analyzing value chains, identifying strengths and responding to ESG-related risks, companies can maintain competitiveness and achieve sustainable development goals. This study provides an empirical basis for understanding the sustainable development of the paper industry in Taiwan, as well as a strategic framework for other companies to refer to when planning their sustainable development blueprints.

論文審訂書 i
誌謝 ii
中文摘要 iii
英文摘要 iv
目錄 vi
圖目錄 viii
表目錄 ix
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與問題 1
第三節 研究目標 3
第二章 文獻探討 4
第一節 ESG的概念與緣起 4
第二節 ESG在已開發國家的實踐狀況 4
第三節 ESG的評級與問題 6
第四節 策略管理 7
第五節 企業生命週期 9
第六節 小結 10
第三章 研究方法 11
第一節 研究方法 11
第二節 研究對象 12
一、研究產業介紹 12
二、個案公司介紹 14
第三節 研究理論架構 18
第四節 資料蒐集與分析步驟 23
第四章 研究發現 24
第一節 企業生命週期分析 24
第二節 策略活動系統圖分析 27
第五章 研究討論 46
第一節 研究結果 46
第二節 研究限制 50
第三節 研究建議 51
第四節 結語 52
參考文獻 53

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資料庫及網路資料
聯合報全文報紙資料庫。https://udndata.com/ndapp/Index?cp=udn
台灣造紙工業同業公會。https://www.paper.org.tw/zh-tw/overview/?_fp=11
正隆紙業網站。https://www.clc.com.tw
永豐餘集團網站。https://www.yfy.com/tw
榮成紙業網站。https://www.longchenpaper.com/
CRIF中華徵信所。https://www.credit.com.tw/NewcreditOnline/Epaper/IndustrialSubjectContent.aspx?sn=382&unit=582
透明足跡。
https://thaubing.gcaa.org.tw/
造紙產業概況及淨零減碳趨勢。材料世界網。
https://www.materialsnet.com.tw/DocView.aspx?id=53966
【造紙廠變發電廠】永豐餘進軍沼氣發電 污水、異味一次解決 還能賣綠電。環境資訊中心。
https://e-info.org.tw/node/227144