聯合國永續發展目標 (Sustainable Development Goals，簡稱SDGs) 是2030年全球共同目標，不論政府、民間產學各界都視其為圭臬，然SDGs的推動必須由公私部門合作推動。台灣私部門企業目前執行SDGs的程度如何？哪些公司特徵可以影響可持續發展目標的關注，並幫助公司在未來幾十年內成功發展，似乎是一個挑戰。
縱觀國內文獻，公司治理的力量如何以連貫和綜合的方式影響SDGs議程的實施，缺乏證據。台灣目前多以探討公司治理、董事會結構等對企業社會責任之關聯或影響為最，以公司治理為主軸，探討企業因應或實踐聯合國永續發展目標尚屬少數。本研究以代理理論為背景，將公司治理幾項層面分成兩構面，包括治理型式(家族治理、雙元管理)及董事組成(獨董比例、女性董監比率)以之對應全球期待於2030年達到聯合國永續發展目標，以2018年台灣上市公司申報企業社會責任書之363家企業為研究對象，篩選出報告書有揭露SDGs之企業184家。審視企業刊載於年度出版之永續報告書，探討企業是否將聯合國永續發展目標連結日常策略管理活動，據以分析各企業回應狀況進行分析。
本研究發現獨立董事比例越高，可顯著提升多重利害關係人之治理分數，有益於市場績效與會計績效，同時企業也越願意投入較多連結SDGs，以提高公司之聲譽，達到永續經營。透過本研究之發現證實，家族治理比例越高，企業回應聯合國永續目標的程度越低。

The United Nations Sustainable Development Goals (SDGs) are the global common goal of 2030. Regardless of whether the government, private industry, academia, or all walks of life regard it as a standard, the promotion of SDGs must be promoted by the cooperation between public and private sectors. To what extent are Taiwan’s companies in private sectors currently implementing SDGs? Which company characteristics can influence their devotions on sustainable development goals and help the companies develop successfully in the next few decades seems to be a challenge.
There is a lack of evidence on how the corporate governance affects the implementation of the SDGs agenda in a coherent and comprehensive manner in the literature. In Taiwan, most of the studies on the effects of corporate governance and board structure focused on corporate social responsibilities. From the perspective of corporate governance, there is little evidence discussing how companies respond to or implement the United Nations sustainable development goals. Based on the agency theory, this research categorizes corporate governance into two dimensions, including governance forms (family governance, duality of CEO) and board compositions (proportion of independent directors, ratio of female directors and supervisors), and examines their relationships with the SDGs. This study shows that 363 Taiwanese listed companies published social responsibility reports in 2018, of which 184 companies have disclosed SDGs in their CSR reports. This study reviews the sustainability report published by these 184 companies and investigates whether thse companies integrate the United Nations sustainability goals into their strategic activities.
This study finds that the higher the proportion of independent directors, the higher the governance score for the companies, which is beneficial to market performance and accounting performance. At the same time, companies are willing to invest more in SDGs to improve the companys’ reputations and achieve sustainable operations. The findings of this study confirm that family governance has a negative effect on the implementation of SDGs.

第一章 緒 論 1
第一節 研究背景與動機 2
第二節 研究問題與目的 5
第三節 研究範圍與內容 9
第二章 文獻探討 12
第一節 聯合國永續目標的演進、內涵及現況 12
第二節 公司治理相關文獻回顧 21
第三節 聯合國永續發展目標相關文獻探討與假說建立 34
第三章 研究方法 42
第一節 研究架構 42
第二節 研究資料與樣本 43
第三節 變數衡量 44
第四節 研究方法與模型 49
第四章 實證結果與討論 50
第一節 敘述統計 50
第二節 迴歸分析與假說檢定結果 56
第三節 統計分析結果討論 60
第五章 結論與建議 67
第一節 研究結論 67
第二節 理論與管理意涵 69
第三節 研究限制與建議 71

參考文獻 72

附錄 79
附錄一 79

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