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, Taiwan has risen to Sustainable/ESG (Environmental Environment, Social, Corporate Governance)/Sustainable Development Goals, SDGs) implementation wave, regardless of whether the government, schools, banks, enterprises and other organizations have invested a lot of resources (money, project count, etc.) to develop, and actively exposed their investment to all interested parties through the issuance of permanent reports, official websites and other public channels. There are even various evaluations and competitions to measure the performance of enterprises' ESG performance. Regardless of whether the company's investment in ESG is awesome and green, the company not only regards profit as its only consideration for operation, but also invests a lot of resources to improve the environment, society, and corporate governance as a benefit beyond its own business. For those who are related to this phenomenon, they should be happy to see it.
However, if we look at the resource investment related to ESG, we have a phenomenon of uneven resource allocation. By informally selling the permanent information of various enterprises, the resources for enterprises in the environment and corporate governance are far higher than those for society. To solve the phenomenon of uneven resource allocation, we must return to the fact that when enterprises promote ESG, they still use existing management operation performance logic - focusing on investment returns, data performance management, etc. as a basis for determining how much resources they invest. In the three aspects of ESG, quantitative indicators related to the environment and corporate governance aspects can be used to measure and manage their performance for continuous enterprise improvement and investment benefits assessment. The lack of relevant quantifiable and evaluable indicators and tools has made it difficult for companies to evaluate the investment results of society and reduce related resource investment.
However, recently, due to the promotion of social-oriented development, such as promoting human rights responsibilities, LGBTQ, DEI (Diversity, Equity and Inclusion), enterprises have also begun to invest in relevant human resources research in this energy-oriented approach. What is it done? But, what field should enterprises come from? Interested person? Start investing in the question? Also, what professional and affordable employees should be able to implement relevant investment? All are problems that enterprises must first clear before investing in social-oriented projects. This course will guide students to define the knowledge learned in the field of social sciences into social actions that can be realized. Through interaction with teachers, they connect knowledge with actions, and reflect on the relevant investment of individuals and enterprises. What roles can you play and their impact?
To help students transfer social science domain knowledge into a social action that can be measured and evaluated, this course will focus on practical courses, and through grouping of practical and discussions, guide students through London Benchmarking Group ) The framework designed to evaluate the benefits of social investment - Business for Society Impact Framework, B4SI), before the end of this period, construct a set of social-oriented projects that can be implemented by enterprises-enterprise social impact projects. Moreover, in this course, I hope that students can reflect on whether they can identify all the stakeholders during the exploration and construction of projects? A link between project and social science? Therefore, two critical and reflection discussion courses were arranged.
In addition, in order to enable students to reflect and use their practical experience, they can help students produce projects that can stick to corporate needs and have social influence. In addition to the actual course, this course will use permanent information guidance courses, and lead students to analyze the permanent information disclosure standards (GRI, SASB) and international evaluation topics (DJSI) currently cited by domestic and foreign enterprises, so that students can think in the future. , In the process of producing social projects, it can have the ability to quickly and accurately collect and understand the company's permanent information. In order to make students' learning and social project-oriented planning more relevant to practical activities, this course will invite employees from the company's continuous relevant departments and charity/cultural foundations to appear in exchange for students in the company's education. Promote the problems and challenges encountered in social-oriented projects.
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| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課堂參與及平時表現(個人)課堂參與及平時表現(個人) Class Participation and Performance in a Peaceful Time (Personal) |
20 | 同學期末自評40% ；老師評分60% |
| 期中報告(個人)期中報告(個人) Midterm Report (personal) |
20 | 以1,500-3,000字內反思個人在小組討論課中的回顧與反思 |
| 期末報告(個人)期末報告(個人) Final report (personal) |
30 | 以3,000-5,000字內對本課程進行回顧與反思 |
| 企業社會影響力方案(小組）企業社會影響力方案(小組） Corporate Social Influence Program (Second Group) |
30 | 分組與實作討論課程成果，並於學期末進行小組報告 |
