永續發展是近年來各國政府都相當關心的議題，對企業而言，隨著利害關係人對於資訊透明度的關注，發行永續或社會責任報告書(report)，成為組織與其利害關係人溝通的重要管道，對跨國企業來說，企業的永續意識與企業社會責任更是其產品或服務要被國外市場接受的前提要件。對企業來說，永續資源管理能力，特別是永續報告(reporting)實際上是一種整合性的內部管理工具，研擬企業永續的長期目標與策略，定期檢視符合度與落實持續改善。除此之外，企業永續報告也成為組織參與國際永續投資評比的重要參考資料，有助於企業入選道瓊永續指數(DJSI)等評比，強化投資的穩定度、落實永續學習與塑造社會責任的品牌形象。

Continuous development has been a topic that governments of all countries have been very concerned about in recent years. For enterprises, the issuance of permanent or social responsibility reports has become an important channel for organizations to communicate with their stakeholders. For multinational enterprises, the permanent awareness of enterprises and corporate social responsibility are prerequisites for their products or services to be accepted by foreign markets. For enterprises, permanent resource management capabilities, especially permanent reporting, are actually an integrated internal management tool, which studies the long-term goals and strategies of enterprises forever, and regularly observes compliance and implementation to continuously improve. In addition, enterprise permanent reporting has also become an important reference for organizational participation and international permanent investment evaluation, which helps to compare corporate selection channel permanent index (DJSI) and other evaluations, strengthen investment stability, implement permanent learning and shape social responsibility brand image.

自行編撰講義
並搭配 企業永續資源管理政策白皮書 (財團法人中技社 編撰)

Self-editing lecture
And paired with the white paper on corporate permanent resource management policy (edited by Zhongji Society, a financial group legal person)