> For the complete documentation index, see [llms.txt](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/san-xiao-jie-tai-wan-ping-jian-zhi-du-de-fan-si-yu-tiao-zhan.md).
# 三、小結：台灣評鑑制度的反思與挑戰
國際主流的永續評鑑已遠遠超越表揚，而成為了一種嚴謹的風險管理與問責框架。據此，我們可歸納下列結論：
1. 公司治理與倫理是企業經營的根本，也是國際評鑑中日益強調的重點。企業若出現重大治理缺失，便難以在任何評鑑中取得優勢，連帶會影響其永續揭露的可信度，更增加企業漂綠風險。
2. 重大爭議可能導致國際評級調降或除名，直接衝擊企業的品牌形象、投資人撤資，甚至失去供應鏈訂單，可能嚴重影響高度依賴全球供應鏈的台灣企業。
3. 爭議事件追蹤機制的存在，意味著企業的永續表現不只是定期的檢核，反而必須時時警惕、落實承諾，才能維持市場與社會聲譽。
相對而言，台灣最具規模的永續指數之一：台灣永續指數，採用富時羅素的評級模型，核心方法論與規範幾乎完全遵從富時羅素的標準，但卻未建構獨立的評鑑與爭議事件處理程序，亦無即時回應問題的機制，導致爭議事件難以被究責。類似情況亦出現在2016年由台灣指數公司推出的「台灣永續評鑑」制度，該制度為部分小型ESG指數型商品提供評量依據14，雖有設置重大爭議事件的應變措施，卻從未實際落實，令人懷疑其處理爭議事件與防範漂綠風險的能力。
因此，我們呼籲台灣的永續獎項、評鑑與指數制度，皆應比照國際標準，設置並落實爭議事件追蹤及動態降級、除名或撤獎機制，方能強化社會與市場的信任，裨益於台灣社會的永續轉型。
{% hint style="info" %}
14\. ESG 相關指數化商品 - 台灣證券交易所, accessed July 4, 2025,
{% endhint %}
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