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標題Selective engagement under exclusion: Taiwan''s state and corporate ESG and SDG strategies.
學年度114
學期2
出版日期2026/02/20
作品名稱Selective engagement under exclusion: Taiwan''s state and corporate ESG and SDG strategies.
作品名稱（其他語言）
全部作者Reinhard Biedermann
單位
出版者
卷數The Pacific Review 39, p. 1–35
摘要Taiwan engages with global sustainability frameworks through selective participation, outside UN-based institutions. This article explains why a politically limited yet economically central actor invests in Environmental, Social, and Governance (ESG) standards and the Sustainable Development Goals (SDGs), and how functional participation creates opportunities for action without treaty-based participation. Using a dual-level approach, it combines a qualitative, theory-informed analysis of state engagement with a systematic content analysis of ESG reporting by ten Taiwanese firms. The findings reveal a consistent asymmetry in issue areas. At the state level, Taiwan prioritises climate-related visibility and technical alignment, including emissions targets aligned with the Paris Agreement, a 2050 net-zero commitment, and indirect involvement with UNFCCC processes through side events and public–private platforms. Conversely, labour governance is approached more cautiously via low-profile, non-binding channels rather than rights-focused supervisory frameworks. Corporate communication reflects this pattern: environmental disclosure is extensive and standardised, while social and governance reporting is more selective and tailored to external exposure and regulatory pressure. The article demonstrates how selective engagement functions as a strategy for managing regime complexity within fragmented governance arrangements, producing internationally recognisable alignment through standards, disclosure, and risk management.
關鍵字Selective engagement; Taiwan; ESG; SDGs; transnational governance; state-business relations; international exclusion; global governance
使用語言英文
ISSN(ISBN)1470-1332
期刊性質國外
等級,SSCI,其他
產學合作
通訊作者
審稿制度是
國別英國
公開徵稿
出版型式電子版,紙本
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