在當今競爭激烈的商業環境中，企業社會責任和可持續發展已成為企業成功的關鍵因素。Environmental, Social, and Governance (ESG) practices have become increasingly important for businesses to thrive in today's competitive landscape.

金元福包裝企業股份有限公司（以下簡稱金元福）在推動 ESG 實務方面的豐富經驗，為讀者提供寶貴的見解和啟示。We will delve into the rich experiences of KYF Packaging Enterprise Co., Ltd. (hereinafter referred to as KYF) in implementing ESG practices, offering readers valuable insights and inspiration.

金元福簡介：包裝行業的創新先鋒

金元福包裝企業股份有限公司成立於 1978 年，是台灣真空成型包裝領域的領先企業。KYF Packaging Enterprise Co., Ltd., established in 1978, is a leading company in Taiwan's vacuum forming packaging industry.

作 為一家專業且誠信的真空成型大廠，金元福主要生產各式硬質塑膠食品容器，以其高品質和創新設計聞名於業界。As a professional and trustworthy vacuum forming manufacturer, KYF primarily produces various rigid plastic food containers, renowned in the industry for their high quality and innovative designs.

公 司的業務範圍廣泛，90% 的營收來自外銷市場，顯示其強大的國際競爭力。The company's business scope is extensive, with 90% of its revenue coming from export markets, demonstrating its strong international competitiveness.

更 值得注意的是，85% 的產品為客製化，體現了金元福靈活應對市場需求的能力。Moreover, 85% of its products are customized, reflecting Golden Friends' ability to flexibly respond to market demands.

目 前，金元福擁有 450 名員工，月產能高達 11,000 噸，彰顯其在包裝行業的重要地位。Currently, KYF employs 450 staff members and boasts a monthly production capacity of 11,000 tons, highlighting its significant position in the packaging industry.

這 樣的規模不僅為公司帶來了豐厚的經濟效益，也為推動 ESG 實務提供了廣闊的舞台。This scale not only brings substantial economic benefits to the company but also provides a broad platform for promoting ESG practices.

金元福的 ESG 歷程：從萌芽到茁壯

金元福的 ESG 之路始於 2019 年，這一年被公司定義為永續元年。KYF' ESG journey began in 2019, which the company defined as its inaugural year of sustainability.

這 一重要決策標誌著公司對可持續發展的承諾，也為後續的 ESG 實踐奠定了堅實基礎。This significant decision marked the company's commitment to sustainable development and laid a solid foundation for subsequent ESG practices.

同 年，金元福成立了 ESG 委員會，這是公司推動 ESG 實務的核心機構。In the same year, KYF established an ESG committee, which serves as the core institution for promoting ESG practices within the company.

ESG 委員會的成立不僅體現了公司對 ESG 的重視，也為相關工作的系統化和專業化提供了組織保障。The establishment of the ESG committee not only reflects the company's emphasis on ESG but also provides organizational assurance for the systematization and professionalization of related work.

緊接著，金元福開始進行碳盤查和產品碳足跡的計算。Following this, KYF began conducting carbon inventories and calculating product carbon footprints.

這些工作為公司了解自身環境影響提供了科學依據，也為後續的減排策略制定奠定了基礎。These efforts provided scientific basis for the company to understand its environmental impact and laid the groundwork for subsequent emission reduction strategies.

2020 年，金元福邁出了另一個重要步伐——首次發行企業社會責任報告書。In 2020, KYF took another significant step by publishing its first corporate social responsibility report.

這份報告不僅詳細披露了公司在 ESG 方面的表現，也向利益相關者展示了金元福的可持續發展承諾。This report not only disclosed in detail the company's performance in ESG aspects but also demonstrated KYF's commitment to sustainable development to its stakeholders.

同年，金元福加入了 RE100 倡議，承諾使用 100% 的再生能源。In the same year, KYF joined the RE100 initiative, committing to use 100% renewable energy.

這一舉措不僅彰顯了公司在環境保護方面的決心，也為其長期可持續發展策略提供了明確方向。This move not only showcased the company's determination in environmental protection but also provided a clear direction for its long-term sustainable development strategy.

外在挑戰：ESG 實踐的催化劑

在推動 ESG 實務的過程中，金元福面臨了諸多外在挑戰，這些挑戰既是阻力，也是促進公司 ESG 實踐的催化劑。In the process of promoting ESG practices, KYF faced numerous external challenges, which served as both obstacles and catalysts for the company's ESG implementation.

其中最為顯著的是來自國際政策和市場環境的壓力。Among these, the most significant were pressures from international policies and market environments. 歐盟的碳邊境調整機制（CBAM）和美國的清潔競爭法案（CCA）是金元福面臨的兩大政策挑戰。The European Union's Carbon Border Adjustment Mechanism (CBAM) and the United States' Clean Competition Act (CCA) are two major policy challenges faced by KYF.

這些政策要求企業提交詳細的碳排放數據，包括年度碳排量、用電量和產量等信息。These policies require companies to submit detailed carbon emission data, including annual carbon emissions, electricity consumption, and production volumes.

更重要的是，這些政策對碳密集型產品徵收碳費，直接影響了金元福的成本結構和市場競爭力。More importantly, these policies impose carbon taxes on carbon-intensive products, directly affecting KYFs' cost structure and market competitiveness.

面對這些挑戰，金元福不得不加快其 ESG 轉型步伐，以適應日益嚴格的國際環境標準。Faced with these challenges, KYF had to accelerate its ESG transformation to adapt to increasingly stringent international environmental standards.

除了政策壓力，市場需求的變化也給金元福帶來了新的挑戰。In addition to policy pressures, changes in market demands also brought new challenges to KYF.

歐洲和英國對再生塑膠含量少於 30% 的塑膠包裝課稅的政策，直接影響了金元福的產品策略。The policy of taxing plastic packaging with less than 30% recycled plastic content in Europe and the UK directly impacted KYF's product strategy.

這些外在挑戰雖然給金元福帶來了壓力，但同時也推動了公司加速 ESG 轉型，尋找新的發展機遇。While these external challenges put pressure on KYF, they also drove the company to accelerate its ESG transformation and seek new development opportunities.

正是在這些挑戰的驅動下，金元福更加堅定了推動 ESG 實務的決心，並在實踐中不斷創新和突破。It was under the drive of these challenges that Golden Friends became more determined to promote ESG practices and continuously innovate and breakthrough in practice.

ESG 對企業的深遠意義

對金元福而言，ESG 不僅僅是一種社會責任，更是企業競爭優勢的重要來源。For Golden Friends, ESG is not just a social responsibility, but also an important source of competitive advantage.

通過系統性地推動 ESG 策略，金元福在多個層面獲得了顯著收益。Through systematically promoting ESG strategies, KYF has gained significant benefits on multiple levels.

首先，ESG 實踐極大地提升了金元福的社會形象。Firstly, ESG practices have greatly enhanced KYF's social image.

作為一家負責任的企業公民，金元福通過 ESG 實踐向社會傳遞了積極的信息，贏得了利益相關者的信任和支持。As a responsible corporate citizen, KYF has conveyed positive messages to society through ESG practices, winning the trust and support of stakeholders.

其次，ESG 策略的實施為金元福在市場競爭中贏得了優勢。Secondly, the implementation of ESG strategies has won Golden Friends advantages in market competition.

隨著消費者環保意識的提升，具有良好 ESG 表現的企業更容易獲得市場認可和青睞。As consumers' environmental awareness increases, companies with good ESG performance are more likely to gain market recognition and favor.

再者，ESG 實踐推動了金元福的技術創新和產品升級。Moreover, ESG practices have driven technological innovation and product upgrades for KYF.

為了滿足日益嚴格的環境標準，金元福不斷投入研發，開發更加環保、高效的產品，從而提升了公司的核心競爭力。To meet increasingly stringent environmental standards, KYF has continuously invested in R&D to develop more environmentally friendly and efficient products, thereby enhancing the company's core competitiveness.

最後，ESG 策略的實施也優化了金元福的內部管理。Lastly, the implementation of ESG strategies has also optimized KYF's internal management.

通過建立 ESG 委員會和相關管理制度，金元福提升了公司的治理水平，增強了風險管理能力。By establishing an ESG committee and related management systems, KYF has improved its corporate governance and enhanced its risk management capabilities.

金元福的 ESG 最佳組合策略

在推動 ESG 實務的過程中，金元福採取了一系列措施，旨在實現 ESG 效益的最大化。In the process of promoting ESG practices, KYF has taken a series of measures aimed at maximizing ESG benefits.

這些措施可以概括為外顯措施和內在措施兩大類。These measures can be broadly categorized into external measures and internal measures.

外顯措施主要聚焦於改善對環境的直接影響，履行企業的社會責任。External measures mainly focus on improving direct environmental impacts and fulfilling corporate social responsibilities.

這包括但不限於：This includes, but is not limited to:

節能減排：通過技術改造和管理優化，降低能源消耗和碳排放。Energy saving and emission reduction: Reducing energy consumption and carbon emissions through technological transformation and management optimization.

循環經濟：推動廢棄物回收利用，發展再生產品。Circular economy: Promoting waste recycling and developing recycled products.

綠色供應鏈：與供應商合作，共同推動可持續發展。Green supply chain: Collaborating with suppliers to jointly promote sustainable development.

內在措施則著眼於企業的軟實力建設，旨在拉近與利害關係人的關係，將 ESG 理念融入企業決策的方方面面。Internal measures focus on building the company's soft power, aiming to bring stakeholders closer and integrate ESG concepts into all aspects of corporate decision-making.

這些措施包括：These measures include:

企業文化建設：將 ESG 理念融入企業文化，培養員工的可持續發展意識。Corporate culture building: Integrating ESG concepts into corporate culture and cultivating employees' awareness of sustainable development.

利益相關者溝通：加強與客戶、投資者、社區等利益相關者的溝通，共同推動 ESG 實踐。Stakeholder communication: Strengthening communication with customers, investors, communities, and other stakeholders to jointly promote ESG practices.

決策機制優化：將 ESG 因素納入企業重大決策考量，確保公司的發展方向與 ESG 目標一致。Decision-making mechanism optimization: Incorporating ESG factors into major corporate decision-making considerations to ensure that the company's development direction aligns with ESG goals.

通過這種內外兼修的策略，金元福實現了 ESG 效益的最大化，為企業的可持續發展奠定了堅實基礎。Through this strategy of both internal and external improvements, Golden Friends has maximized ESG benefits and laid a solid foundation for the company's sustainable development.

金元福的 ESG 具體行動

金元福在推動 ESG 實務的過程中，採取了一系列具體行動，涵蓋環境、社會和治理三個方面。In the process of promoting ESG practices, KYF has taken a series of specific actions covering environmental, social, and governance aspects.

這些行動不僅體現了公司的 ESG 承諾，也為其他企業提供了寶貴的實踐經驗。These actions not only reflect the company's ESG commitments but also provide valuable practical experience for other companies.

在環境方面，金元福重點推動了 rPET 產品的研發和製造。In terms of environment, KYF focused on the research, development, and manufacturing of rPET products.

公司設定了 rPET 產品每年增長 5% 的目標，並於 2020 年完成 aGain 品牌的註冊和商標獲取。The company set a goal of 5% annual growth for rPET products and completed the registration and trademark acquisition of the aGain brand in 2020.

這一系列行動不僅減少了塑料污染，也為公司開闢了新的業務增長點。This series of actions not only reduced plastic pollution but also opened up new business growth points for the company.

在社會責任方面，金元福開展了多項公益活動。In terms of social responsibility, KYF has carried out various public welfare activities.

公司開辦了"蒲公英之幸福講座"，推動校園環境講座和企業參訪活動，積極參與社區回饋。The company organized the "Dandelion Happiness Lectures", promoted campus environmental lectures and corporate visits, and actively participated in community feedback.

這些活動不僅提升了公司的社會形象，也為社區發展做出了積極貢獻。These activities not only enhanced the company's social image but also made positive contributions to community development.

在公司治理方面，金元福成立了 ESG 委員會，制定了一系列公司治理政策。In terms of corporate governance, KYF established an ESG committee and formulated a series of corporate governance policies.

公司還積極推動員工福利和多元文化共融，營造了良好的企業文化氛圍。The company also actively promoted employee benefits and multicultural integration, creating a positive corporate culture atmosphere.

金元福的未來 ESG 展望

展望未來，金元福制定了一系列宏偉的 ESG 目標，展現了公司對可持續發展的長期承諾。Looking to the future, KYF has set a series of ambitious ESG goals, demonstrating the company's long-term commitment to sustainable development.

這些目標不僅體現了公司的遠見卓識，也為其他企業提供了有益的參考。These goals not only reflect the company's vision but also provide valuable reference for other companies.

2025 年目標：By 2025, KYF aims to: rPET 用量達到 40%：大幅提高再生塑料的使用比例，減少原生塑料的消耗。Increase rPET usage to 40%: Significantly increase the proportion of recycled plastic use, reducing the consumption of virgin plastic.

再生能源使用達到 60%：積極轉向清潔能源，減少碳排放。Achieve 60% renewable energy usage: Actively transition to clean energy, reducing carbon emissions.

廢棄物再利用率達到 50%：推動循環經濟，最大化資源利用效率。Reach 50% waste reuse rate: Promote circular economy, maximizing resource utilization efficiency.

2035 年目標：By 2035, the company aims to: rPET 用量達到 100%：全面實現塑料循環利用，徹底告別原生塑料。Achieve 100% rPET usage: Fully realize plastic recycling, completely phasing out virgin plastic.

再生能源使用達到 90%：進一步提高清潔能源使用比例，為碳中和鋪平道路。Reach 90% renewable energy usage: Further increase the proportion of clean energy use, paving the way for carbon neutrality.

廢棄物再利用率達到 80%：將循環經濟理念深入貫徹到企業運營的各個環節。Achieve 80% waste reuse rate: Thoroughly implement the concept of circular economy in all aspects of business operations. 2050 年目標：By 2050, KYF strives to:

達到碳中和：實現企業運營的淨零排放，為應對氣候變化做出重要貢獻。Achieve carbon neutrality: Realize net-zero emissions in business operations, making a significant contribution to addressing climate change.

再生能源使用達到 100%：全面實現能源結構的綠色轉型。Reach 100% renewable energy usage: Fully realize the green transformation of energy structure.

廢棄物再利用率達到 100%：實現零廢棄物排放，完全閉環的循環經濟模式。Achieve 100% waste reuse rate: Realize zero waste emissions and a completely closed-loop circular economy model.

金元福包裝企業的 ESG 實踐之路，為我們提供了寶貴的經驗和啟示。The ESG practice journey of KYF Packaging Enterprise provides us with valuable experience and insights.

它告訴我們，ESG 不僅僅是一種社會責任，更是企業提升競爭力、實現可持續發展的重要途徑。It tells us that ESG is not just a social responsibility, but an important way for enterprises to enhance competitiveness and achieve sustainable development.

通過系統性的 ESG 策略制定和實施，金元福在環境保護、社會責任和公司治理方面都取得了顯著成效。Through systematic ESG strategy formulation and implementation, KYF has achieved remarkable results in environmental protection, social responsibility, and corporate governance.

這些成果不僅為公司帶來了直接的經濟效益，也提升了企業的社會形象和長期競爭力。These achievements have not only brought direct economic benefits to the company but also enhanced its social image and long-term competitiveness.

金元福的經驗告訴我們，推動 ESG 實務需要企業上下的共同努力和長期承諾。The experience of KYF tells us that promoting ESG practices requires collective efforts and long-term commitment from all levels of the enterprise.

它需要企業在日常運營中將 ESG 理念融入每一個決策和行動中，同時也需要不斷創新和突破，以應對不斷變化的外部環境和挑戰。It requires companies to integrate ESG concepts into every decision and action in daily operations, while constantly innovating and breaking through to respond to changing external environments and challenges.

最後，金元福的案例也向我們展示了 ESG 實踐的廣闊前景。Finally, the case of KYF also shows us the broad prospects of ESG practices.

隨著社會對可持續發展的重視程度不斷提高，那些能夠在 ESG 方面表現優異的企業必將在未來的市場競爭中占據優勢地位。As society increasingly values sustainable development, those companies that can excel in ESG will undoubtedly occupy advantageous positions in future market competition.

常見問題解答 (FAQs)

1. 問：金元福是如何開始其 ESG 之旅的？ Q: How did Golden Friends start its ESG journey?
2. 答：金元福於 2019 年正式開啟永續元年，成立 ESG 委員會，並開始進行碳盤查和產品碳足跡計算。
3. A: Golden Friends officially launched its sustainability year in 2019, established an ESG committee, and began conducting carbon inventories and product carbon footprint calculations.
4. 問：金元福在推動 ESG 實務時面臨了哪些主要挑戰？ Q: What were the main challenges KYF faced in promoting ESG practices?
5. 答：主要挑戰包括歐盟的碳邊境調整機制（CBAM）和美國的清潔競爭法案（CCA），以及市場對再生塑料含量的要求。
6. A: The main challenges included the EU's Carbon Border Adjustment Mechanism (CBAM), the US Clean Competition Act (CCA), and market demands for recycled plastic content.
7. 問：金元福如何將 ESG 策略融入企業運營中？ Q: How does KYF integrate ESG strategies into its business operations?
8. 答：金元福通過成立 ESG 委員會、制定 ESG 政策、推動產品創新和開展社會責任活動等方式將 ESG 策略融入企業運營。
9. A: KYF integrates ESG strategies into its operations through establishing an ESG committee, formulating ESG policies, promoting product innovation, and conducting social responsibility activities.
10. 問：金元福在 ESG 方面有哪些具體目標？ Q: What are KYF' specific ESG goals?
11. 答：金元福制定了到 2025 年、2035 年和 2050 年的具體目標，包括提高 rPET 使用比例、增加再生能源使用、提高廢棄物再利用率，最終實現碳中和。
12. A: KYF has set specific goals for 2025, 2035, and 2050, including increasing rPET usage, renewable energy use, waste reuse rate, and ultimately achieving carbon neutrality.
13. 問：其他企業可以從金元福的 ESG 實踐中學到什麼？ Q: What can other companies learn from KYF' ESG practices?
14. 答：其他企業可以學習金元福將 ESG 視為競爭優勢的理念，以及如何通過系統性的策略制定和實施來推動 ESG 實踐，同時注重與利益相關者的溝通和合作。A: Other companies can learn from KYF' concept of viewing ESG as a competitive advantage, how to promote ESG practices through systematic strategy formulation and implementation, while emphasizing communication and cooperation with stakeholders