第五章 結論與建議
第二節 研究貢獻
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第二節 研究貢獻
本研究在回顧文獻的過程中，發現到學術界研究企業社會責任、永續發展…
等議題的文章相當豐富，但大多是運用現存機構CSR 評分標準研究 CSR 與財務 績效的關聯，或進行動機探討，少有文獻針對聯合國 SDG 進行探討。在學術角 度方面，本研究不僅針對亞洲地區在永續發展表現優異的公司進行蒐集彙整，更 提供一個針對 SDG 執行廣度評量的指標。在實務上，能讓企業能根據自身所處 的環境，了解自身發展永續活動的發展方向，同時也讓企業了解了執行 SDG 的 廣度與其財務績效的關聯性。
第三節 研究限制與未來建議
本研究在研究上同時也受到了一些限制。首先，本研究主要探討對象為新興 市場亞洲國家公司，因此結果較適用於亞洲地區，如應用超出本研究範圍將不適 用本研究結論。另外，本研究於研討企業執行情況時，多為參考企業提供之企業 社會責任報告書、年報或可持續發展報告書…等，在揭露活動時可能會有遺漏、
錯置類別…等狀況，因此在這方面可能產生偏差。第三是，本研究所設定之 SDG 指標–GoG 暗示企業執行廣度，並未從深度探討，因此不能絕對反映該企業對 於永續活動執行的深入狀況。
因此，本研究建議，在未來的研究能夠擴大研究範圍至各國家、產業，或其 他未獲國際組織認可的企業，以便更深入的探討國際上各企業執行SDG 的情形。
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