ESG價值重塑

在美國企業面臨ESG與多元、公平及共融（DEI）議題政治壓力升高之際，企業社會責任專業組織Association of Corporate Citizenship Professionals發布最新企業社會影響（Corporate Social Impact）工具包，強調企業必須重新建構社會責任的商業論述，將社區價值與企業績效緊密連結，以確保ESG與公益投資得以持續推進。

The Association of Corporate Citizenship Professionals has released its latest corporate social impact toolkit, urging companies to strengthen the business case for investing in environmental, social and governance initiatives amid heightened political scrutiny surrounding diversity, equity and inclusion (DEI) programs in the United States.

ACCP為美國企業社會責任與ESG專業人士的重要協會，目前擁有超過260家會員企業，涵蓋20多個產業領域，包括 American Express 、 Boeing 、 The Coca-Cola Company 、 eBay 、 Target 、 3M 、 Pfizer 及 FedEx 等國際知名企業。

ACCP, a trade association representing more than 260 companies across over 20 industries, counts major corporations such as American Express, Boeing, The Coca-Cola Company, eBay, Target, 3M, Pfizer and FedEx among its members.

According to ACCP President and CEO Andrea Wood, the operating environment for CSR professionals has changed significantly since President Donald Trump returned to office in 2025 and moved quickly to challenge DEI initiatives. As some companies scaled back related programs, CSR leaders have increasingly focused on demonstrating the tangible business benefits of social impact investments.

ACCP自2020年起每年發布相關工具包，但該組織總裁暨執行長Andrea Wood指出，今年的企業環境已明顯不同。自美國總統Donald Trump於2025年上任後，美國聯邦政府即針對DEI政策採取限制措施，部分企業因此縮減或調整相關計畫，引發社會各界不同反應。

Wood noted that organizations can no longer assume stakeholders understand why companies pursue DEI initiatives or community programs. Instead, businesses must communicate how such efforts contribute to long-term corporate success, including talent attraction, employee engagement, brand reputation and organizational resilience.

Wood表示，過去一年半來，企業最常討論的問題就是「如何證明ESG與社會投資的商業價值」。她指出，CSR與ESG團隊如今不僅需要闡述社會影響，更必須向管理階層清楚說明這些投資如何提升企業競爭力、降低風險並創造長期價值。

儘管政治氛圍轉變，研究結果顯示，美國社會對企業承擔社會責任的期待並未消退。根據CSR顧問公司Carol Cone on Purpose於2024年美國總統大選後進行的調查，71%的共和黨支持者、88%的民主黨支持者，以及76%的無黨派選民，皆認為企業應更加積極對外溝通其倫理價值與社會責任作為。

Wood認為，許多企業過去推動DEI或社區投資時，往往忽略向利害關係人說明其背後原因。「企業以為所有人都理解『為何而做』，但事實並非如此。」她指出，未來企業需要更明確地解釋相關措施如何與人才管理、品牌信任、供應鏈韌性及創新能力等核心商業目標相連結。

Public expectations for responsible corporate behavior remain strong across political affiliations. A survey conducted by Carol Cone on Purpose following the 2024 U.S. election found that 71% of Republicans, 88% of Democrats and 76% of independent voters believe companies should do more to communicate their ethical values and corporate responsibility efforts.

The toolkit also highlights growing evidence linking strong CSR performance with financial success. A 2024 study by Bain & Company found that S&P 500 companies generating the greatest value for stakeholders - including employees, customers, suppliers and communities - also delivered the strongest shareholder returns over a ten-year period.

新版工具包同時彙整多項研究成果，以量化CSR對企業績效的正面效益。根據 Bain & Company 於2024年的研究，在長達十年的觀察期間，能夠為員工、客戶、供應商及社區創造最高價值的標普500企業，其股東報酬率亦表現最佳，顯示利害關係人價值與財務績效之間存在正向關聯。

此外，公益參與對企業人才競爭力的影響亦日益受到重視。根據2025年America's Charities調查，超過七成員工表示，企業的社區參與程度會影響其求職決策；另有九成企業認為，員工志工與公益參與計畫有助於吸引及留住優秀人才。

Workforce considerations further reinforce the business rationale. Research from America's Charities in 2025 showed that more than 70% of employees consider a company's community impact when making employment decisions, while nine out of ten organizations reported that social engagement programs help attract and retain top talent.

在企業治理層面，社會影響也正逐步從附屬活動轉變為核心策略。根據The Conference Board於2026年發布的調查，57%的企業公民領導者預期，未來企業將持續深化社會影響與商業策略的整合。

The strategic importance of social impact is also increasing within corporate leadership teams. According to a 2026 survey by The Conference Board, 57% of corporate citizenship leaders expect social impact initiatives to become even more integrated into core business strategies.

Wood強調，企業推動CSR若僅聚焦於社區故事，容易忽略商業層面的價值創造；反之，若只談財務效益，則可能失去社會影響的初衷。她認為，真正成功的企業社會責任策略，必須同時兼顧「做好事」與「做對企業有利的事」，讓兩者形成相互支撐的正向循環。

Wood emphasized that successful CSR programs require balancing purpose with performance. Companies that focus solely on community benefits risk overlooking the commercial realities that sustain long-term investment, while those emphasizing financial returns alone may lose sight of the broader social value they create.

隨著全球ESG發展進入成熟階段，企業社會責任的討論焦點已從「是否應該投入」，逐漸轉向「如何證明其價值」。在政治與市場環境持續變動的背景下，能夠將社會使命轉化為長期商業韌性的企業，將更有機會在新一輪競爭中取得領先地位。

As ESG strategies continue to evolve, the debate is shifting from whether companies should invest in social impact to how they can demonstrate measurable value for both society and shareholders. Organizations that effectively align purpose with profitability may be better positioned to navigate an increasingly complex business landscape.