ESG轉實戰

根據全球研究機構 The Conference Board 最新發布的 2026 年 CEO 調查報告，企業高層對 ESG 議題的優先排序出現明顯轉向。相較於 2025 年調查中有 39.3% 受訪者將「永續性」列為最具影響力的外部 ESG 因素，今年相關議題的重要性明顯下滑，呈現更務實、經濟導向的策略調整。

According to the latest 2026 CEO survey released by The Conference Board, executive priorities around ESG have undergone a notable recalibration. In contrast to the organisation’s 2025 findings - where 39.3% of respondents globally identified sustainability as the external ESG factor most affecting their business - sustainability’s relative importance has declined this year, reflecting a more economically grounded approach.

該機構首席研究員 Andrew Jones 指出，這一收縮趨勢在美國最為顯著，主因包括監管不確定性升高、ESG 面臨政治與法律審視壓力，以及能源轉型動能放緩。美國企業執行長正重新校準其永續布局，聚焦於具有明確營運效益與財務回報的專案，而非廣泛或形象導向的 ESG 承諾。

Andrew Jones, Principal Researcher at The Conference Board, noted that the pullback has been most pronounced in the United States. He attributed this shift to regulatory uncertainty, heightened political and legal scrutiny of ESG, and slowing momentum in the energy transition. U.S. CEOs, he said, are refocusing on targeted initiatives with clear operational and financial value rather than broad, reputational ESG commitments.

相較之下，歐洲企業則呈現不同態勢。報告指出，永續發展正逐步嵌入歐洲企業的核心營運模式，而非作為獨立的企業社會責任專案。這顯示在監管制度與政策穩定度較高的市場，企業較能長期規劃永續轉型。

By contrast, sustainability is becoming more deeply embedded into core business operations in Europe, suggesting that more stable regulatory frameworks are enabling long-term integration rather than symbolic positioning.

環境議題未消失，但轉向精準投資

儘管整體優先順序下滑，環境永續並未從 CEO 議程中消失，而是轉為更具選擇性與經濟理性的投資方向。根據 2026 年報告，全球 CEO 最重視的三大永續相關行動為：關鍵原料的永續使用（21.1%）、投資潔淨與綠色技術（20.4%），以及循環經濟與減廢措施（10.0%）。

Jones 表示，企業領導人正優先推動可直接提升成本效率、營運韌性與供應鏈穩定性的項目，而非強調品牌聲譽或宏觀 ESG 承諾。這種轉變反映企業在高利率、地緣政治風險與市場波動環境下，更重視資本配置效率。

Environmental Priorities Become More Selective

Although environmental sustainability has declined in relative prominence, it has not disappeared from executive agendas. Instead, it has become more selective and economically driven. Among global CEOs, the top sustainability-related priorities identified in the 2026 survey were sustainable use of key inputs (21.1%), investment in clean and green technology (20.4%), and circular economy and waste reduction (10.0%).

Jones explained that CEOs are prioritising initiatives that directly improve cost efficiency, operational resilience and supply chain stability, rather than broader ESG narratives.

行銷導向永續退場，氣候風險仍為威脅

在行銷層面，「產品與服務永續性」以及「永續溝通」均被列為低優先事項，顯示企業正降低將 ESG 作為品牌訴求的比重。然而，氣候事件與極端天氣干擾仍被商品與服務產業高層列為 2026 年第三大商業威脅，顯示實質氣候風險並未被忽視。

Marketing-Focused Sustainability Declines as AI Rises

In marketing terms, both product and service sustainability and sustainability communications ranked low among global and U.S. CEOs. However, climate-related disruptions remain a material concern. Executives in the goods and services sector identified climate events as the third greatest business threat for 2026.

整體而言，全球 CEO 最關注的議題已轉向人工智慧，有 30.3% 受訪者將其列為首要風險與戰略焦點，顯示企業資源正加速向數位轉型與 AI 競爭力集中。

Overall, artificial intelligence emerged as the top concern among global CEOs, with 30.3% identifying it as a primary strategic and risk issue. This underscores a broader reallocation of executive attention toward digital competitiveness and AI-driven transformation.

本次調查為第 27 屆年度研究，蒐集超過 1,700 名企業高階主管與董事回覆，其中包含超過 750 位 CEO。受訪者主要來自北美、歐洲與亞洲，調查時間為 2025 年 10 至 11 月。

The survey represents the 27th edition of The Conference Board’s annual CEO study, gathering responses from more than 1,700 senior executives and board members, including over 750 CEOs. Respondents were primarily based in North America, Europe and Asia, and were surveyed between October and November 2025.

整體分析顯示，企業對永續議題並未全面退場，而是從「價值宣示」轉向「價值創造」，ESG 正從外部敘事工具，轉型為內嵌於成本結構與風險管理架構中的經濟策略。

Taken together, the findings suggest that ESG is not retreating from corporate strategy, but is evolving from a values-driven narrative into an economically embedded framework centred on efficiency, risk management and competitive advantage.