本課程旨在：

認識聯合國永續發展目標（SDGs）17項指標與其全球意義。

理解ESG評估框架與其在企業及組織中的應用。

培養學生分析、評估與提案能力，並運用SDGs與ESG於實務情境。

This course aims to:

Understand the 17 indicators of the United Nations Sustainable Development Goals (SDGs) and their global significance.

Understand the ESG assessment framework and its application in companies and organizations.

Cultivate students' analysis, evaluation and proposal skills, and apply SDGs and ESG in practical situations.

一、核心教材建議（可作為課堂主教材）
《企業社會責任與永續發展：CSR到ESG的實踐之路》
作者：黃俊堯
出版社：五南圖書
➤ 介紹企業CSR與ESG的實踐案例與整合觀點，涵蓋永續報告書、公司治理、ESG評鑑。

《永續發展目標（SDGs）與企業永續實務》
作者：國立台北商業大學企業永續發展中心 編著
出版社：五南圖書
➤ 針對17項SDGs如何與企業經營整合，內容實務導向，適合作為教學或專題輔助教材。

《永續發展導論：邁向共好社會》
作者：林信和
出版社：五南圖書出版公司
➤ 系統性介紹永續發展三大構面與國內外政策回應，適合打基礎。

二、延伸閱讀與國際觀點
《Sustainability: A Comprehensive Foundation》
作者：Tom Theis & Jonathan Tomkin（OpenStax）
➤ 免費開放教材，全面介紹永續發展的自然、經濟與社會基礎（英文）。

《The Sustainable Development Goals Report》
出版者：United Nations（每年更新）
➤ 聯合國官方SDGs年度報告，提供全球目標進度與各國表現（可搭配學生閱讀與分析）。

《Principles for Responsible Investment (PRI) ESG Integration Framework》
出版者：UN PRI
➤ 企業如何將ESG融入投資策略的官方指南，適用高年級與研究所課程。

三、台灣在地案例與政策文件（可供選讀）
《台灣永續能源研究基金會年報》
➤ 收錄企業ESG實務、政策發展與永續競賽成果，具代表性與最新趨勢。

《企業永續報告書（如台積電、宏碁、全聯、永豐金）》
➤ 學生可從真實報告中學習GRI準則、SDGs對應、利害關係人溝通方式等。

《行政院國家永續發展委員會：台灣自願國家檢視報告（VNR）》
➤ 台灣政府如何對應SDGs、提出自願檢視報告，是理解政策連結的第一手資料。

四、推薦影片/數位資源（教學輔助）
SDGs官方網站：https://sdgs.un.org/

GRI官方網站（永續報告準則）：https://www.globalreporting.org/

ESG評級平台（如MSCI ESG Ratings、Sustainalytics）

Coursera / FutureLearn：可選擇"SDGs in Action"、"Business Sustainability"等課程影片

1. Suggestions for core teaching materials (can be used as classroom main materials)
"Corporate Social Responsibility and Sustainable Development: The Practical Road from CSR to ESG"
Author: Huang Junyao
Publisher: Wunan Books
➤ Introduce practical cases and integrated perspectives on corporate CSR and ESG, covering sustainability reporting, corporate governance, and ESG evaluation.

"Sustainable Development Goals (SDGs) and Corporate Sustainability Practices"
Author: Compiled by the Center for Corporate Sustainability, National Taipei University of Commerce
Publisher: Wunan Books
➤ Focusing on how to integrate the 17 SDGs with corporate operations, the content is practice-oriented and suitable as teaching or special topic auxiliary teaching materials.

"Introduction to Sustainable Development: Towards a Shared Good Society"
Author: Lin Xinhe
Publisher: Wunan Book Publishing Company
➤ Systematically introduces the three major aspects of sustainable development and domestic and foreign policy responses, which is suitable for laying the foundation.

2. Extended reading and international perspectives
《Sustainability: A Comprehensive Foundation》
Author: Tom Theis & Jonathan Tomkin (OpenStax)
➤ Free and open textbooks, comprehensively introducing the natural, economic and social foundations of sustainable development (English).

《The Sustainable Development Goals Report》
Publisher: United Nations (updated annually)
➤ The United Nations’ official SDGs annual report provides global goal progress and country performance (can be used with students’ reading and analysis).

《Principles for Responsible Investment (PRI) ESG Integration Framework》
Publisher: UN PRI
➤ The official guide for companies to integrate ESG into their investment strategies, applicable to upper-division and graduate courses.

3. Taiwan’s local cases and policy documents (optional reading available)
"Taiwan Sustainable Energy Research Foundation Annual Report"
➤ Includes corporate ESG practices, policy development and sustainability competition results, which are representative and the latest trends.

"Corporate Sustainability Report (such as TSMC, Acer, Quanlian, SinoPac)"
➤ Students can learn GRI principles, SDGs correspondence, stakeholder communication methods, etc. from real reports.

"National Council for Sustainable Development, Executive Yuan: Taiwan Voluntary National Review Report (VNR)"
➤ How the Taiwan government responds to the SDGs and submits voluntary review reports is first-hand information for understanding policy links.

4. Recommended videos/digital resources (teaching aids)
SDGs official website: https://sdgs.un.org/

GRI official website (Sustainability Reporting Guidelines): https://www.globalreporting.org/

ESG rating platforms (such as MSCI ESG Ratings, Sustainalytics)

Coursera / FutureLearn: You can choose course videos such as "SDGs in Action" and "Business Sustainability"