數位轉型在組織轉型中扮演著重要角色。為了達成組織的環境、社會與治理(Environmental, Social, Governance, ESG)目標,許多公司開始應用知識管理的概念或建立 ESG 之學習文化,將永續發展視為其競爭優勢。根據OECD 報告的研究,數位技能差距是中小企業數位化轉型所面臨的主要問題之一。知識管理系統可透過確保取得相關資料和促進合作文化來完成 ESG 任務,從而促進更好的決策、創新和利害關係人參與。
本研究利用 TOE(Technology-Organization-Environment)框架(Tornatzky& Fleischer, 1990)設計訪談大綱,並且邀請來自四間顧問公司的專家參與研究,透過一對一訪談,加以識別知識管理在促進中小企業 ESG 實踐中的角色以及當前所面臨的挑戰。
本研究發現,知識管理作為一種系統,從不同層面創造了對中小企業 ESG市場的全面洞察以及動能上的提升。為了強化知識管理應用促進 ESG 實踐,需要強化系統之整合以及企業對於永續發展的意識與共識,適時引導國際準則之應用以及建立標竿制度以及建立長期有效之夥伴關係。同時,當前企業仍缺乏對於知識分享文化之意識型態,而對於知識管理實踐 ESG 之效益評估也是未來研究可進一步加以探討之處。

關鍵字:數位轉型、永續發展、知識管理、中小企業、企業社會責任、環境社會與治理

Digital technologies play a significant role in organizational transformation. To achieve organizational ESG goals, many companies are beginning to apply the concept of knowledge management and create an ESG learning culture to build sustainability as a competitive advantage.
According to prior research in the OECD report, the digital skills gap is one of the major issues for SMEs’ digital transformation. Knowledge Management (KM) facilitates better decision-making, innovation, and stakeholder engagement by ensuring
access to relevant data and fostering a collaborative culture to achieve ESG objectives.
This study seeks to identify the role of KM in facilitating ESG practices and to explore the current challenges and consultation outcomes from external experts. This study
employed the TOE (Technology-Organization-Environment) framework (Tornatzky & Fleischer, 1990) and conducted in-depth interviews with experts from four consulting
firms.
Different aspects of knowledge management as a system or approach create comprehensive insights into the SMEs’ ESG market. This research concludes that, to facilitate ESG practices through the application of knowledge management, it is
necessary to strengthen the integration of KM systems and the awareness and consensus of enterprises on sustainable development, to timely guide the application of
international standards, establish a benchmarking system, and to establish long-term and effective partnerships. We observe that current enterprises do not have a culture of knowledge sharing, and the evaluation of the effectiveness of ESG in knowledge management practices is also an area for future research.
Keywords: Digital Transformation, Sustainable Development, Knowledge
Management, SMEs, CSR, ESG

Thesis Validation Letter..................................................................i
Acknowledgements.......................................................................ii
Abstract (Chinese).........................................................................iii
Abstract (English)..........................................................................iv
Table of Contents..........................................................................v
Table of Figures...........................................................................vii
Table of Tables........................................................................... viii
Chapter 1: Introduction................................................................1
1.1 Research Background..............................................................1
1.2 Research Motivation................................................................3
1.3 Research Question...................................................................4
1.4 Research Procedure.................................................................5
Chapter 2: Literature Review........................................................7
2.1 Environmental, Social, and Governance (ESG).......................7
2.2 Knowledge Management (KM)................................................7
2.3 The Technology Organization Environment Framework.......9
2.4 Integrated View of the KM in SMEs.....................................10
2.5 ESG Practices in SMEs...........................................................11
2.6 Develop ESG Capabilities by Knowledge Management.......12
Chapter 3: Research Design......................................................16
3.1 Research Approach.............................................................16
3.2 Research Framework .........................................................16
3.3 Interviewee Introduction....................................................17
3.4 Interview Outline.................................................................19

Chapter 4: Analysis Output.......................................................21
4.1 Coding Table........................................................................21
4.2 Technology..........................................................................23
4.3 Organization........................................................................27
4.4 Environment........................................................................30
Chapter 5: Conclusion and Future Research.............................34
5.1 Summary of Key Findings...................................................34
5.2 Research Limitation and Future Direction...........................35
References.................................................................................36
Appendix.....................................................................................39

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