從ESG到教育治理：國際永續趨勢下大學的角色轉型

From ESG to Educational Governance: The Role Transformation of Universities Under Global Sustainability Trends

在ESG與SDGs的全球趨勢下，學校轉型已不再侷限於課程內容的調整，而是進一步擴展至校務運作與治理結構的重構。其中，高等教育機構因其制度成熟度較高且承受較強之外部壓力，成為此一轉型最早且最具體的實踐場域。本研究透過檢視國際機構報告，以及高等教育治理、校園永續與評鑑相關文獻，聚焦於分析制度評價邏輯、利害關係人參與、資訊揭露與責信機制等治理面向之轉變。研究發現，在國際永續趨勢下，大學除既有之教學與研究任務外，尚須強化其作為治理節點之功能，將長期責任、利害關係人參與及制度責信納入校務運作與決策過程之中。因此，本研究主張若教育組織僅以課程或研究導向回應永續議題，而未同步調整治理架構與評估制度，將導致理念與實踐之間產生落差。基於此，本文提出校務治理調整之建議，以協助高等教育機構在ESG要求下，推動永續治理之制度化與韌性化發展。

Under the global rise of Environmental, Social, and Governance (ESG) frameworks and the Sustainable Development Goals (SDGs), the transformation of educational institutions is no longer confined to curriculum adjustments but has expanded to encompass the restructuring of institutional operations and governance systems. Among them, higher education institutions, due to their relatively mature institutional structures and stronger external pressures, have become the earliest and most concrete sites of such transformation. This study adopts a conceptual literature review approach, examining international reports as well as research on higher education governance, campus sustainability, and evaluation systems. It focuses on the transformation of governance dimensions, including evaluation logic, stakeholder engagement, information disclosure, and accountability mechanisms. The findings suggest that, beyond their traditional missions of teaching and research, universities are increasingly required to strengthen their roles as governance nodes by integrating long-term responsibility, stakeholder participation, and institutional accountability into decision-making and operational processes. Furthermore, this study argues that if educational institutions respond to sustainability issues solely through curriculum or research initiatives, without corresponding adjustments to governance structures and evaluation systems, a gap between normative commitments and institutional practices will inevitably emerge. Accordingly, this study proposes governance-oriented adjustments to support higher education institutions in institutionalizing and enhancing the resilience of sustainability governance under ESG requirements.