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TitleSelective engagement under exclusion: Taiwan''s state and corporate ESG and SDG strategies.
Year114
Semester2
Publish Date2026/02/20
Journal NameSelective engagement under exclusion: Taiwan''s state and corporate ESG and SDG strategies.
Journal Name Other
All AuthorReinhard Biedermann
Unit
Publisher
VolumeThe Pacific Review 39, p. 1–35
SummaryTaiwan 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.
KeywordSelective engagement; Taiwan; ESG; SDGs; transnational governance; state-business relations; international exclusion; global governance
Use LangEnglish
ISSN(ISBN)1470-1332
Journalnature國外
Level,SSCI,Other
UniversityCooperation
CorrespondingAuthor
Reviewsystem是
Country英國
Open Call for Papers
PublicationStyle電子版,紙本
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