近幾十年來，企業採用數位科技提升生產效率並應對環境問題。這導致實施法律和供應鏈政策以減輕環境損害。然而，數位科技在環境倡議中的應用既有正面效應也有負面影響。本研究旨在探討企業如何在這種衝突中尋找平衡，並聚焦於全球環境意識、數位科技應用以及臺灣的現況。
研究發現，數位轉型對ESG（環境、社會、公司治理）實踐產生重要影響。內部因素如員工和數位原生，以及外部因素如政策和利益相關者，都對其成功程度具有影響力。透過數位科技參與ESG實踐能帶來環境改善和營運效率等好處，但同時也可能面臨協作問題和與員工之間的衝突。
然而，融合數位科技與ESG趨勢也帶來了擴展業務服務的機會。企業可以運用數位技術來提供創新的解決方案，進一步加強環境永續發展。此外，透過數位科技與ESG的共同發展，企業還能獲得競爭優勢，吸引更多投資者和消費者的關注。
總結而言，數位科技在環境倡議中具有雙面性。企業在利用數位技術進行ESG實踐時，需考慮各種因素的平衡，以實現可持續發展和環境保護的目標。透過適應和應用數位科技，企業能夠在環境議題中發揮更積極的作用，同時創造更具價值的企業模式。

In recent decades, enterprises have adopted digital technology to enhance production efficiency and address environmental concerns. This has led to the implementation of laws and supply chain policies to mitigate environmental damage. However, the use of digital technologies in environmental initiatives has both positive and negative effects. This paper examines how enterprises navigate this conflict, focusing on global environmental awareness, digital technology applications, and the status in Taiwan. The research reveals that digital transformation affects ESG practices, with internal factors like employees and digital natives, as well as external factors like policies and stakeholders, influencing its success. While engaging in ESG practices through digital technologies offers benefits like environmental improvements and operational efficiency, challenges like collaboration issues and conflicts with employees can arise. Nevertheless, there are opportunities to expand business services by aligning with the growing convergence of digital technologies and ESG trends.

1. Introduction 4
1.1 Global Environmental Awareness 4
1.2. Digital Technology Application on Environment 5
1.3 The Current Status in Taiwan 5
1.4 Research purpose 6
2. Literature Review 8
2.1 The concept of ESG 8
2.1.1 Environmental Practices 8
2.2 The concept of digital transformation 9
2.2.1 Digital Technology 10
2.3 Research Gap 11
3. Research Framework and Methodology 11
3.1 Research Method 11
3.2 Research Design 12
3.3 Data Collection and Analysis 12
4. Findings 14
4.1 Sample Descriptive 14
4.1.1 Case 1 – Company A (IC Design Industry) 14
4.1.2 Case 2 – Company B (Software Service) 18
4.1.3 Case 3 – Company C (Golf Ball Manufacturer) 22
4.1.4 Case 4 – Company D (PCB Manufacturer) 23
4.1.5 Case 5 – Hospital Industry 24
4.2 Consultant Viewpoint 27
5. Discussion 31
6. Conclusion 39
Reference 42

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