# 2025企業永續追蹤報告

## 2025企業永續追蹤報告

- [2025企業永續追蹤報告](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/2025-qi-ye-yong-xu-zhui-zong-bao-gao.md)
- [目錄](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/mu-lu.md)
- [報告摘要](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/bao-gao-zhai-yao.md)
- [壹、為何要關注漂綠及永續獎的社會責任](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/yi-wei-he-yao-guan-zhu-piaolji-yong-xu-jiang-de-she-hui-ze-ren/yi-wei-he-yao-guan-zhu-piaolji-yong-xu-jiang-de-she-hui-ze-ren.md)
- [貳、國際永續指數與評鑑的反漂綠機制](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi.md)
- [一、四大國際永續評鑑機構的機制評析](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/yi-si-da-guo-ji-yong-xu-ping-jian-ji-gou-de-ji-zhi-ping-xi.md)
- [（一）MSCI ESG Ratings](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/yi-si-da-guo-ji-yong-xu-ping-jian-ji-gou-de-ji-zhi-ping-xi/yi-msci-esg-ratings.md)
- [（二）標普全球企業永續評鑑與 S\&P 500 ESG 指數](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/yi-si-da-guo-ji-yong-xu-ping-jian-ji-gou-de-ji-zhi-ping-xi/er-biao-pu-quan-qiu-qi-ye-yong-xu-ping-jian-yu-sp-500-esg-zhi-shu.md)
- [（三）Sustainalytics ESG 風險評級](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/yi-si-da-guo-ji-yong-xu-ping-jian-ji-gou-de-ji-zhi-ping-xi/san-sustainalytics-esg-feng-xian-ping-ji.md)
- [（四）富時羅素 ESG 評級與指數](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/yi-si-da-guo-ji-yong-xu-ping-jian-ji-gou-de-ji-zhi-ping-xi/si-fu-shi-luo-su-esg-ping-ji-yu-zhi-shu.md)
- [二、跨評鑑機制綜合比較](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/er-kua-ping-jian-ji-zhi-zong-he-bi-jiao.md)
- [三、小結：台灣評鑑制度的反思與挑戰](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)
- [參、永續獎得獎企業法規遵循評析](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi.md)
- [一、四大永續獎獲獎概況與法規遵循表現評析](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/yi-si-da-yong-xu-jiang-huo-jiang-gai-kuang-yu-fa-gui-zun-xun-biao-xian-ping-xi.md)
- [（一）四大永續獎獲獎概況](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/yi-si-da-yong-xu-jiang-huo-jiang-gai-kuang-yu-fa-gui-zun-xun-biao-xian-ping-xi/yi-si-da-yong-xu-jiang-huo-jiang-gai-kuang.md)
- [（二）企業「環境與勞動法規遵循」檢視方法](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/yi-si-da-yong-xu-jiang-huo-jiang-gai-kuang-yu-fa-gui-zun-xun-biao-xian-ping-xi/er-qi-ye-huan-jing-yu-lao-dong-fa-gui-zun-xun-jian-shi-fang-fa.md)
- [（三）四大永續獎得主「法規遵循」之整體表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/yi-si-da-yong-xu-jiang-huo-jiang-gai-kuang-yu-fa-gui-zun-xun-biao-xian-ping-xi/san-si-da-yong-xu-jiang-de-zhu-fa-gui-zun-xun-zhi-zheng-ti-biao-xian.md)
- [（四）小結：法規遵循應作為永續獎的基本門檻](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/yi-si-da-yong-xu-jiang-huo-jiang-gai-kuang-yu-fa-gui-zun-xun-biao-xian-ping-xi/si-xiao-jie-fa-gui-zun-xun-ying-zuo-wei-yong-xu-jiang-de-ji-ben-men-jian.md)
- [二、重大法規遵循爭議案例分析](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/er-zhong-da-fa-gui-zun-xun-zheng-yi-an-li-fen-xi.md)
- [（一）案例一、遠東新世紀——當賄賂成為永續假象的幫手](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/er-zhong-da-fa-gui-zun-xun-zheng-yi-an-li-fen-xi/yi-an-li-yi-yuan-dong-xin-shi-ji-dang-hui-lu-cheng-wei-yong-xu-jia-xiang-de-bang-shou.md)
- [（二）案例二、中油揭露不實、監管失職，卻仍獲獎的漂綠共犯結構](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/er-zhong-da-fa-gui-zun-xun-zheng-yi-an-li-fen-xi/er-an-li-er-zhong-you-jie-lu-bu-shi-jian-guan-shi-zhi-que-reng-huo-jiang-de-piaolgong-fan-jie-gou.md)
- [（三）案例三：企業長期排放污染卻年年獲獎](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/er-zhong-da-fa-gui-zun-xun-zheng-yi-an-li-fen-xi/san-an-li-san-qi-ye-chang-qi-pai-fang-wu-ran-que-nian-nian-huo-jiang.md)
- [（四）小結：從案例看永續獎的漂綠風險](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/can-yong-xu-jiang-de-jiang-qi-ye-fa-gui-zun-xun-ping-xi/er-zhong-da-fa-gui-zun-xun-zheng-yi-an-li-fen-xi/si-xiao-jie-cong-an-li-kan-yong-xu-jiang-de-piaolfeng-xian.md)
- [肆、永續獎得獎企業氣候績效評析](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi.md)
- [一、檢視氣候績效的指標與方法](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/yi-jian-shi-qi-hou-ji-xiao-de-zhi-biao-yu-fang-fa.md)
- [二、四大永續獎得獎之排碳大戶氣候表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian.md)
- [（一）行政院國家永續發展獎的整體表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian/yi-xing-zheng-yuan-guo-jia-yong-xu-fa-zhan-jiang-de-zheng-ti-biao-xian.md)
- [（二）TCSA台灣企業永續獎的整體表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian/er-tcsa-tai-wan-qi-ye-yong-xu-jiang-de-zheng-ti-biao-xian.md)
- [（三）TCSA氣候領袖獎的整體表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian/san-tcsa-qi-hou-ling-xiu-jiang-de-zheng-ti-biao-xian.md)
- [（四）天下永續公民獎的整體表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian/si-tian-xia-yong-xu-gong-min-jiang-de-zheng-ti-biao-xian.md)
- [（五）遠見ESG企業永續獎的整體表現](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian/wu-yuan-jian-esg-qi-ye-yong-xu-jiang-de-zheng-ti-biao-xian.md)
- [（六）綜合評析：永續獎應強化氣候標準，引導排碳大戶低碳轉型](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/er-si-da-yong-xu-jiang-de-jiang-zhi-pai-tan-da-hu-qi-hou-biao-xian/liu-zong-he-ping-xi-yong-xu-jiang-ying-qiang-hua-qi-hou-biao-zhun-yin-dao-pai-tan-da-hu-di-tan-zhuan.md)
- [三、獲獎企業的燃煤使用情況分析](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/si-yong-xu-jiang-de-jiang-qi-ye-qi-hou-ji-xiao-ping-xi/san-huo-jiang-qi-ye-de-ran-mei-shi-yong-qing-kuang-fen-xi.md)
- [伍、結論：修補制度漏洞，打造反漂綠生態系](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/wu-jie-lun-xiu-bu-zhi-du-lou-dong-da-zao-fan-piaolsheng-tai-xi/wu-jie-lun-xiu-bu-zhi-du-lou-dong-da-zao-fan-piaolsheng-tai-xi.md)
- [附件一：「空氣污染防制法」與「水污染防治法」涉及污染的法規條目](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/lu-fu-jian/fu-jian-yi-kong-qi-wu-ran-fang-zhi-fa-yu-shui-wu-ran-fang-zhi-fa-she-ji-wu-ran-de-fa-gui-tiao-mu.md)
- [附件二、各得獎企業法規遵循狀況](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/lu-fu-jian/fu-jian-er-ge-de-jiang-qi-ye-fa-gui-zun-xun-zhuang-kuang.md)
- [附件三、39家獲得永續獎肯定的排碳大戶業別分佈狀況](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/lu-fu-jian/fu-jian-san-39-jia-huo-de-yong-xu-jiang-ken-ding-de-pai-tan-da-hu-ye-bie-fen-bu-zhuang-kuang.md)
- [附件四、永續獎得獎企業2022－2023年燃煤用量變化](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/lu-fu-jian/fu-jian-si-yong-xu-jiang-de-jiang-qi-ye-20222023-nian-ran-mei-yong-liang-bian-hua.md)
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