近年，台灣興起永續（Sustainable）/ESG（環境Environment, 社會Social, 公司治理Governance）/永續發展目標（Sustainable Development Goals, SDGs）推行浪潮，無論是政府、學校、銀行、企業等組織皆投入大量資源（金錢、專案數等）發展，並積極透過發行永續報告書、官網等公開管道向各利害關係人揭露其投入的績效，甚至有各種以衡量企業ESG績效成果的評比、競賽。姑且不論企業投入ESG是否有誇大績效、漂綠等疑慮，對於企業不僅以獲利作為營運唯一考量，還投入大量資源用於提升環境、社會、公司治理的行為，作為身處企業之外的利害關係人，對此現象應是樂見其成。

只是，深究企業在ESG相關的資源投入，卻有著資源分配不均之現象，經非正式盤點各企業公開之永續資訊，企業在投入環境、公司治理面向的資源遠高於社會面向的投入。解構此資源分配不均的現象，須回到企業在推展ESG時，仍以既有管理營運績效之邏輯-重視投資報酬率、數據績效管理等，作為判斷投入多少資源的依據。在ESG三面向中，環境與公司治理面向皆有相關的量化指標可用於衡量、管理其績效，以作為企業後續改進、投資效益評估之用。而社會面向則因缺乏相關可量化、評估的指標與工具，致使企業因較難評估社會面向的投資成效，而減少相關的資源投入。

然而，近期因主管機關、評比機構、國際倡議組織提倡關於社會面向的發展，如推動人權盡職調查、LGBTQ、DEI（Diversity, Equity and Inclusion）等作為，企業也開始投入相關人力研究於此面向能有何作為？只是，企業要從什麼場域？利害關係人？議題開始投入？又，要具有何專業、素養的員工來執行相關的投入？皆是企業在投入社會面向專案前，得先釐清的問題。本課程將引導同學把在社會科學領域所學的知識，具體化為可被實踐的社會行動，透過與業師的互動，將知識與行動串接，並反思個人、企業於相關投入時，社會科學可扮演何種角色及其影響？

為協助同學將社會科學領域知識移轉為可被衡量、評估的社會行動，本課程將以實作課程為主，藉由分組實作與討論，引導同學透過倫敦標竿管理集團（London Benchmarking Group）所設計用以評估社會投資效益的框架-企業社會影響力框架（Business for Societal Impact Framework, B4SI），於本學期結束前，建構一套可被企業執行的社會面向專案-企業社會影響力專案。並且，本課程希望同學能在探索、建構專案的過程中，反思是否有辨識出所有的利害關係人？專案與社會科學的連結？故安排2次的批判與反思討論課。

另，為使同學反思並輔以業師的實務經驗，協助同學產出能貼近企業需求又具社會影響力之專案。除實作課程之外，本課程將輔以永續資訊導讀課程，帶領同學剖析目前國內外企業主要引用的永續資訊揭露準則（GRI、SASB）、國際評比題目（DJSI），使同學在構思、產出社會面向專案過程中，能具備快速、精確搜集及理解企業永續資訊之能力。為使同學的學習及社會面向專案的規劃能更貼近實務運作，本課程將透過專題演講，邀請於企業永續相關部門及企業設置之慈善/文化基金會的從業人員，現身向同學交流企業在推動社會面向專案所遭遇到的問題與挑戰。

In recent years, sustainable (Sustainable)/ESG (Environment, Social, Corporate Governance)/Sustainable Development Goals (Sustainable Development Goals) have emerged in Taiwan. SDGs) implementation wave, whether it is the government, schools, banks, enterprises and other organizations, they have invested a lot of resources (money, number of projects, etc.) in development, and actively disclosed the performance of their investments to various stakeholders through public channels such as issuing sustainability reports and official websites. There are even various evaluations and competitions to measure corporate ESG performance results. Regardless of whether there are concerns about exaggerating performance or greenwashing when companies invest in ESG, for companies that not only regard profits as the only consideration in operations, but also invest a lot of resources in improving the environment, society, and corporate governance, as a stakeholder outside the company, we should be happy to see this phenomenon.

However, a closer look at the ESG-related resource investment of companies reveals the phenomenon of uneven resource distribution. An informal review of the sustainability information disclosed by each company shows that companies invest much more resources in the environment and corporate governance than in social aspects. To deconstruct this phenomenon of uneven resource allocation, we must go back to the fact that when companies promote ESG, they still use the existing logic of managing operational performance - focusing on return on investment, data performance management, etc., as the basis for judging how much resources to invest. Among the three aspects of ESG, both environmental and corporate governance aspects have relevant quantitative indicators that can be used to measure and manage their performance for subsequent improvement of enterprises and evaluation of investment benefits. As for the social aspect, due to the lack of relevant quantifiable and evaluation indicators and tools, it is difficult for companies to evaluate the effectiveness of investment in the social aspect and reduce related resource investment.

However, recently, as competent authorities, rating agencies, and international advocacy organizations have promoted the development of social aspects, such as promoting human rights due diligence, LGBTQ, DEI (Diversity, Equity and Inclusion), companies have also begun to invest in relevant human resources to study what can be done in this aspect. But, what field does the company want to start from? Stakeholders? Is the issue starting to get invested? Also, what kind of professional and qualified employees are needed to implement related investments? These are all issues that companies must clarify before investing in socially oriented projects. This course will guide students to concretely convert the knowledge they have learned in the field of social sciences into practical social actions. Through interactions with industry teachers, students will connect knowledge and actions, and reflect on what role social sciences can play and its impact when individuals and enterprises invest in related fields.

In order to help students transfer knowledge in the field of social sciences into social actions that can be measured and evaluated, this course will be based on practical courses. Through group practice and discussion, students will be guided through the Business for Societal Impact Framework (Business for Societal Impact Framework), a framework designed by the London Benchmarking Group to evaluate the effectiveness of social investments. B4SI), before the end of this semester, build a set of socially-oriented projects that can be implemented by companies - corporate social impact projects. Moreover, this course hopes that students can reflect on whether all stakeholders have been identified during the process of exploring and constructing the project. What is the connection between the project and the social sciences? Therefore, two critical and reflective discussion sessions were arranged.

In addition, in order to enable students to reflect and supplement it with the practical experience of industry teachers, it helps students produce projects that are close to the needs of enterprises and have social impact. In addition to the practical courses, this course will be supplemented by a sustainable information introduction course, which will lead students to analyze the sustainable information disclosure standards (GRI, SASB) and international competition questions (DJSI) that are currently mainly used by domestic and foreign companies, so that students can have the ability to quickly and accurately collect and understand corporate sustainability information in the process of conceiving and producing socially oriented projects. In order to make students' learning and planning of socially oriented projects closer to practical operations, this course will use special lectures to invite practitioners from corporate sustainability-related departments and corporate charity/cultural foundations to share with students the problems and challenges encountered by companies in promoting socially oriented projects.

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