本研究旨在探討臺灣大專校院 110 至 112 學年度環境、社會與治理（Environmental, Social, and Governance, ESG）課程開設情況及趨勢，以內容分析法，分析課程大綱之教學內容涵蓋主題、課程欲培養的永續關鍵能力、使用的教學方法和評量方式。研究結果顯示：全臺大專校院共開設 138 門ESG 課程，開課次數達 185次，開課單位近七成屬商業、管理及法律領域，教育領域則未有任何單位開設ESG課程。本研究共納入152份課程大綱進行分析，結果發現教學內容最多為治理面向，其次為環境與社會面向。欲培養能力包括：系統思考、人際溝通與合作、專業知識、正義、責任與道德倫理、全球與國際視野。常使用教學方法為：講授、團隊討論、案例研究、演講，而常使用的評量方式有報告、表現觀察等。最後，本研究建議大專校院與時俱進更新ESG課程內容，增加主動學習方法和多元評量方式，以提升學生競爭力。本研究呈現之大專校院ESG課程實際開設情形，可提供未來永續教育領域研究者參考。

This study examines the trends and current state of Environmental, Social, and Governance (ESG) courses offered by Taiwanese universities between the 2021 and 2023 academic years. Using content analysis, this study analyzed course syllabi, focusing on the topics covered, the sustainability competencies aimed for development, and the teaching and assessment methods employed. A total of 152 course syllabi were included for analysis. The findings reveal that over the three academic years, universities in Taiwan offered 138 ESG-related courses across 185 offerings. Nearly 70% of these courses were provided by departments in business, management, and law, whereas no units within the education sector offered such courses. Regarding course content, the primary focus was on the governance dimension, followed by the environmental and social dimensions. The core competencies most commonly targeted for student development included systems thinking, interpersonal communication and collaboration, professional knowledge, justice, responsibility and ethics, and global and international perspectives. The most frequently utilized teaching methods were lectures, group discussions, case studies, and guest speeches, while common assessment methods included reports and performance observations. Finally, this study recommends that universities regularly update their ESG course content, adopt more active learning methods, and employ diversified assessment strategies to enhance student competitiveness. By illustrating the current implementation of ESG courses in Taiwanese higher education, this study provides a valuable reference for future research in sustainability education.