本研究以歐系快時尚品牌ZARA為主要探討對象，並以非歐系品牌UNIQLO作為其分析比較案例，分析兩者在 ESG 環境面上的能源管理、水管理和維護生物多樣性的永續轉型策略和做法，進一步分析在「歐洲綠色政綱」政策影響下的能源轉型策略和做法，此外，本文亦關注ZARA在全球氣候變遷風險下永續轉型策略的實踐與未來的挑戰。

本文分為五章: 第一章介紹研究動機與目的、研究方法與途徑、文獻回顧和名詞解釋、研究範圍及架構；第二章闡述本文所採用的「ESG」原則和「歐洲綠色政綱」政策以作為分析基礎；第三章探討ZARA的環境永續轉型具體策略；第四章分析ZARA在全球氣候變遷風險下永續轉型策略的實踐與未來的挑戰；第五章綜合研究結果、提出結論與未來展望以供後續研究參考。

This thesis focuses on European fast fashion brand ZARA, and takes non-European brand UNIQLO as its comparative case to analyze their environmental sustainable transformation strategies, including energy management, water management and biodiversity protection. This thesis further analyzes energy transformation strategies under the influence of the "European Green Deal". In addition, this thesis also discusses ZARA's practice of sustainable transformation strategy and future challenges under the risk of global climate change.

There are five chapters in this thesis: Chapter One introduces the research motivation and purpose, research methods and approaches, literature review, scope and structure; Chapter Two describes the perspective adopted in this  thesis "ESG" and "European Green Deal"; Chapter Three explains ZARA's environmental sustainability transformation strategies ; Chapter Four explains ZARA's practice of sustainable transformation strategy and future challenges under the risk of global climate change ; Chapter Five summarizes and prospects for research.

目錄
第一章 緒論…………………..……………………………………………..…....1  
第一節 現狀與背景的分析…………………………………………………1
第二節 研究動機…………………………………………………………....5 
第三節 研究目的…………………………………………………………....8
第四節 研究方法與途徑…………………………………………………..11
第五節 文獻探討和名詞解釋……………………………………………..28 
第六節 研究範圍與限制、架構與預期研究成果………………………..49
第二章  理論基礎……………………………………………………………….53
第一節 國際上永續發展的現狀…………………………………………..53
第二節 商業策略…………………………………………………………..67
第三章  ZARA的環境永續轉型與比較分析研究………….…………………84
第一節 能源管理的永續轉型策略…………………………...……..…….84
第二節 「歐洲綠色政綱」政策下的能源永續轉型策略………...……...97
第三節 水管理和維護生物多樣性的永續轉型策略………………….....111
第四章 ZARA在全球氣候變遷的風險下永續轉型的實踐及未來挑戰…….125
第一節 ZARA在環境永續轉型策略的實踐………..………………..….120
第二節 ZARA在氣候變遷的風險下與未來的挑戰…………………….137
第五章 結論與展望………………………………………………………...…..142
第一節 研究結論………………………………………………………….142
第二節 研究展望…………………………………………………….……148
參考文獻…………………………………………………………………….….150
個案訪談資料附錄A…………………………………………………………..166
個案訪談資料附錄B………………………………………………………..... 171

圖目錄
圖1-1 研究流程圖	17
圖1-2 本文的研究架構	51
圖2-1 研究者在ESG環境面中所聚焦的研究三大面向	75
圖2-2 「歐洲綠色政綱」政策的八大行動面	77
圖3-1比較ZARA和UNIQLO 在門市和供應鏈能源管理轉型策略和做法...92  
圖 3-2 ZARA的能源轉型策略與做法	99
圖 3-3 UNIQLO 的能源轉型策略與做法	100
圖3-4 比較ZARA 和UNIQLO在能源轉型的策略和做法	101
圖3-5 ZARA 的能源效率轉型策略與做法	106
圖3-6 比較ZARA和UNIQLO在物流運輸能源效率轉型策略和做法	107
圖3-7 ZARA的水管理轉型策略與做法……….………………………..……113
圖 3-8 UNIQLO的水管理轉型策略和做法……………………..……………114
圖 3-9 比較ZARA和UNIQLO在水管理的轉型策略和做法……………….115
圖 3-10 比較ZARA和UNIQLO在生物多樣性的轉型策略和做法	122
圖 4-1 Inditex 集團2018-2025年使用再生能源比例	126
圖 4-2 TCFD 氣候相關風險、機會和財務影響	137

表目錄

表1-1 受訪者資料彙總表	19
表1-2 訪談大綱表	20
表 1-3 快時尚相關文獻	30
表1-4 「ESG指標」相關文獻	32
表1-5 「ESG指標-環境面」相關文獻	34
表1-6 「ESG指標-社會面」相關文獻	36
表1-7 「ESG指標-公司治理面」相關文獻	38
表1-8 企業的經濟永續、環境永續與社會永續相關文獻	43
表 1-9 企業永續發展相關文獻	45
表1-10 快時尚產業和永續相關文獻	47
表2-1 國際上主要的永續發展概念	57
表2-2 Agenda 21主題與內容	60
表2-3 永續發展目標的5大主軸……………………………………………….64  
表 2-4  ESG 框架下的永續發展方向	64
表2-5  ESG 的三大面向	71
表2-6  歐洲氣候法的主要內容	78
表 2-7  歐洲氣候法的主要目標	79
表 3-1 ZARA的能源管理之轉型策略	86
表 3-2 UNIQLO的能源管理之轉型策略	87
表 3-3 比較ZARA與 UNIQLO 兩者能源管理之轉型策略與做法	87
表 3-4 比較ZARA與UNIQLO 兩者在門市的轉型策略與做法	89
表 3-5  UNIQLO 「生產合作夥伴行為準則」中的環境承諾標準	91
表 3-6 比較ZARA 與UNIQLO 兩者在供應鏈的轉型策略與做法	92
表3-7 比較受訪者A和B在企業能源管理轉型的補述看法與建議做法	96
表3-8 比較受訪者A和B在企業再生能源轉型的補述看法與建議做法….103
表 3-9 UNIQLO在物流運輸能源效率上的轉型策略與做法………………..107
表 3-10 比較受訪者A和B在企業能源效率轉型的補述看法與建議做法...110
表 3-11 Inditex 集團的全球水資源管理策略之基礎與原則…………………112
表3-12 Inditex 2021年版本的全球水資源管理策略……………………….. 113
表3-13 比較受訪者A和B在企業水管理轉型的補述看法與建議做法….. 118
表3-14 比較受訪者A和B 在企業維護生物多樣性補述看法與建議做法.. 124
表 4-1  Inditex 2018-2023年水消耗	127
表 4-2  Inditex集團在2023年更新的全球水資源管理策略	129
表4-3  Inditex 施行2023年全球水資源管理策略之後的相對耗水量	130
表4-4  ZARA的動物福利政策	133
表4-5  ZARA 長期保護生物多樣性的關鍵……….……………...…………..136

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三、歐盟文件
1. COM (2010) 614 final.
2. COM (2011) 164 final.
3. COM (2011) 681 final.
4. COM (2016) 739 final.
5. COM (2018) 97 final.
6. COM (2018) 773 final.
7. COM (2019) 640 final.
8. COM (2020) 98 final.
9. COM (2021) 390 final.
10. COM (2022) 71 final.
四、研討會論文
羅瓊娟 (2024)。 永續風潮下，為何「大學X企業」也要SDGs與ESG。實踐大學校友年會專題演講，3月23日，實踐大學。
五、網路資料
1.陳宜加 (2022)。 時尚產業商機近2兆美元 「綠色減碳」成新吸金指標。周刊王CTWANT，8月9日。網址https://tw.news.yahoo.com/%E6%99%82%E5%B0%9A%E7%94%A2%E6%A5%AD%E5%95%86%E6%A9%9F%E8%BF%912%E5%85%86%E7%BE%8E%E5%85%83-%E7%B6%A0%E8%89%B2%E6%B8%9B%E7%A2%B3-%E6%88%90%E6%96%B0%E5%90%B8%E9%87%91%E6%8C%87%E6%A8%99-075801404.html. 
2.彭杏珠 (2017)。 製造一件T恤 足夠讓你喝三年的水。遠見，12月29日。網址https://www.gvm.com.tw/article/41730.