永續發展對紡織業的影響：以遠東新世紀、儒鴻為例

Abstract

隨著全球對永續發展的重視日益增強，紡織業因其碳排放量占全球總排量的 10%而備受關注，本研究旨在探討紡織業對環境的影響，及紡織業因應永續趨勢所做的應對措施比較，選擇了紡織業市值排名前四的遠東新世紀、儒鴻、聚陽和福懋作為研究對象，其中遠東新世紀因其在台灣永續紡織領域中的領先地位及ESG聲譽排名第一，被選為主要研究對象，而儒鴻企業則因其具完整的垂直整合供應鏈且在台灣紡織業中股價最高，用作對比研究。通過比較這兩家紡織業企業，分析其獲利能力、經營效率及永續發展措施，並提供合理且客觀的結論。 研究過程包括資料收集和數據分析兩個主要階段。首先，透過永續ESG三個關鍵指標和資料庫檢索，研究資料範圍涵蓋2019年至2023年，收集遠東新世紀和儒鴻企業在環保措施、碳排放數據、能源使用及永續發展策略方面的公開數據，並利用多種財務比率計算呈現出公司整體的財務變化情形。其次，對收集到的數據進行深入分析。包括對碳排放量、能源消耗和生產效率等指標進行分析，透過個案研究方法，深入了解兩家公司的永續發展策略及其實施效果。 本研究通過分析遠東新和儒鴻在永續發展方面的具體措施和成效，揭示了紡織業在永續時代面臨的挑戰和機遇，為其他紡織企業提供了有價值的借鑑，促使更多企業採取積極的永續發展措施，以實現經濟效益與環境效益的雙贏。

As global attention on sustainable development intensifies, the textile industry has come under scrutiny due to its contribution of 10% to global carbon emissions. This study aims to explore the environmental impact of the textile industry and compare the measures taken by the industry in response to sustainability trends. The research focuses on four of the top textile companies by market value: Far Eastern New Century, Eclat Textile, Makalot Industrial, and Formosa Taffeta. Far Eastern New Century, being a leader in Taiwan's sustainable textile sector and ranked first for its ESG reputation, was chosen as the primary research subject. Eclat Textile, with its fully vertically integrated supply chain and the highest stock price in Taiwan’s textile industry, was selected for comparative analysis. By comparing these two companies, the study analyzes their profitability, operational efficiency, and sustainability initiatives, providing rational and objective conclusions. The research process consists of two main phases: data collection and data analysis. First, data on environmental measures, carbon emission statistics, energy usage, and sustainability strategies were collected from 2019 to 2023, using three key ESG indicators and database searches. Various financial ratios were calculated to illustrate the overall financial changes in both companies. Second, an in-depth analysis of the collected data was conducted, focusing on indicators such as carbon emissions, energy consumption, and production efficiency. Through a case study approach, the study delves into the sustainability strategies of the two companies and the effectiveness of their implementation. This research, by analyzing the specific sustainability measures and outcomes of Far Eastern New Century and Eclat Textile, reveals the challenges and opportunities the textile industry faces in the era of sustainability. It provides valuable insights for other textile companies, encouraging more businesses to adopt proactive sustainability initiatives to achieve a win-win outcome of economic and environmental benefits.