ESG 驅動下的永續轉型:台灣中小型醫療器材企業的挑戰與實踐

Abstract

醫療器材產業作為改善人類健康的重要行業，在創造高度社會價值的同時，也面臨資源消耗、 廢棄物處理與碳排放等多重環境挑戰。特別是中小型醫療器材企業，由於資源有限、專業知識 不足及市場競爭壓力，導致其在推動ESG(環境、社會與公司治理)實踐方面面臨諸多困難。 如何在有限條件下有效推行ESG措施，成為中小企業達成永續經營的重要課題。本研究以台灣 三家中小型醫療器材企業為研究對象，透過半結構式訪談、專家評分，探討企業在ESG三大面 向的實踐現況及挑戰。研究首先蒐集企業背景資料與公開報告，設計23項ESG相關議題進行訪 談，整理回應後製作矩陣比較圖，分析三家企業在ESG實踐上的相似點與差異點。隨後，邀請 ESG專家進行評分，結合雷達圖進行視覺化分析，直觀呈現企業在ESG實踐中的五大面向表現， 並透過SWOT方法系統化識別企業的內部優勢、劣勢及外部機會與威脅。研究結果顯示，中小 型醫療器材企業在有限資源下仍具有推動ESG的潛力，量身打造的策略，能有效提升其永續經 營能力。本研究期望提供具體的策略建議，作為中小企業推動永續發展的參考依據。

The medical device industry, as a vital sector for improving human health, not only creates significant social value but also faces multiple environmental challenges, including resource consumption, waste management, and carbon emissions. In particular, small and medium-sized enterprises (SMEs) in this industry encounter numerous difficulties in implementing ESG (Environmental, Social, and Governance) practices due to limited resources, insufficient expertise, and intense market competition. Effectively promoting ESG measures under such constraints has become a critical issue for SMEs striving for sustainable operations.This study focuses on three Taiwanese SMEs in the medical device industry. Through semi-structured interviews and expert evaluations, it explores the current status and challenges of ESG implementation across the three dimensions. The research first collects background information and public reports from each company, then designs 23 ESG-related topics for interviews. The responses are organized into a comparative matrix to analyze similarities and differences in ESG practices among the three companies. Subsequently, ESG experts are invited to conduct evaluations, and the results are visualized using radar charts to present company performance across five major ESG dimensions. Additionally, a SWOT analysis is applied to systematically identify each company’s internal strengths and weaknesses, as well as external opportunities and threats.The findings indicate that despite limited resources, SMEs in the medical device industry still possess potential for ESG advancement. Tailored strategies can significantly enhance their capacity for sustainable development. This study aims to provide concrete strategic recommendations to serve as a reference for SMEs promoting sustainability.