全球熱議 ESG（環境、社會、公司治理），但是，許多企業擔憂投入初期增加顯性成本，財報也不見得立刻呈現績效，如何讓供應鏈夥伴、投資方相信 ESG 是「玩真的」？接踵而來的質疑，加上企業找不到一套具體方案，對 ESG 始終望之卻步！
鴻海科技集團董事長劉揚偉喊出「永續經營= EPS + ESG」，認為企業貫徹執行 ESG，必須先有健康 EPS（每股盈餘）作為後盾，意味從營運面找到 EPS 與 ESG 關鍵交集，將 ESG 融入企業 DNA，兼容獲利又實踐基業永續。究竟，在轉型路口，鴻海如何把難題化為商機？
裡應外合、接軌國際落地 ESG
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「投資 ESG 確實短期從財報看不到成果，尤其要讓產業鏈夥伴，堅信這件事有利可圖，供應商永續管理機制就顯得重要！」鴻海科技發言人巫俊毅表示，鴻海導入一套標準化供應商稽核流程，每年依據評鑑分數，調整訂單比例並輔導缺失改善，藉此激勵產業上下游業者，為了接到更多鴻海訂單，積極響應 ESG。
對內集團營運管理，由董事長扮演火車頭，主導 CSR 委員會，從上到下展示追求 ESG 強烈意志，持續向投資方、利害關係人溝通獲得支持；也特別設立環境、社會、及治理小組，邀請各部門有熱誠的同仁擔任推動大使，全體員工從工作日常落實 ESG。
巫俊毅提醒，推動 ESG 切忌閉門造車，鴻海接軌國際評鑑標準，積極參加國內外具公信力的評比，爭取企業永續相關獎項，像是全球企業永續獎（GCSA）、台灣企業永續獎（TCSA）等，對此也可讓員工有成就感；鴻海還踴躍參與國際論壇，對外分享並學習其他ESG標竿典範，持續精進作法。
強大數位核心驅動 ESG 融合營運流程
身為全球電子製造服務業龍頭，鴻海在全球 24 個國家／地區，總計有 137 個廠區、營運據點，涵蓋各供應鏈、關鍵零組件製造、設計研發等龐大事業體，要讓各單位繁複的營運流程都落實 ESG，並且隨時檢核永續表現 KPI 數據，著實是一大考驗。
對此，鴻海啟動 F2.0 轉型戰略，打造強勁數位核心，將 ESG 永續目標貫穿價值鏈；策略之一便是與 SAP 深化合作，以 SAP S/4HANA 為數據基礎，串聯各單位營運，從原料採購、産品生產、財務作業等，巫俊毅指出，「SAP ERP 可完整追溯生產歷程、物料供應等資料，確保每個營運環節符合集團 ESG 目標，完善一套屬於鴻海的責任製造準則。」
如此，端到端營運資料皆透明可視，有助決策者洞察 ESG 績效及風險管理，加速集團對永續議題能即時反應；財務部門也能在產出報表時，清楚揭露營運績效與永續發展的正相關，向投資者、利害關係人及外界展現鴻海追求永續的決心。
SAP 產業觀察：財報揭露 ESG 成趨勢
過去投資方、利害關係人評估一間企業是否值得投資，會以財務報表、公司營收作為判斷標準，越來越多企業選擇將 ESG 指標納入財報。
SAP 綜觀產業，「企業財務檢討營運績效的視角逐漸改變，過去優先關注產品獲利、營收表現，現在企業也會關心生產過程對環境衝擊、社會影響的價值，像是碳排放量、廢棄物管理、產品設計到生產的永續責任等。鴻海作為永續標竿企業，善用數位工具，強化節能減碳的技術研發與創新應用，將企業整體業務流程緊扣環境使命、社會責任和公司治理等指標，並藉由資料驅動，在價值鏈中獲取永續洞見，以擬定優化行動方案，進而將整個集團乃至供應鏈上下游，轉變為永續業務流程。」
展望未來，鴻海持續響應氣候行動 100+ 淨零排放，目標 2030 年針對主要客戶的生產活動 100% 採用清潔能源、2050 年實現價值鏈溫室氣體淨零排放，展現與環境共存共榮決心。巫俊毅亦表示，「擁抱 ESG 不能獨善其身，我們倡議 MIH 電動車開放聯盟，帶領夥伴開拓綠能商機，將永續行動擴大至供應鏈生態系，為產業樹立綠色製造典範。」
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ESG (environmental, social, and corporate governance) is hotly debated around the world. However, many companies are worried that the initial investment will increase the explicit cost, and the financial report may not show performance immediately. How to convince supply chain partners and investors that ESG is “real”? The ensuing doubts, coupled with the fact that companies cannot find a specific solution, have always been discouraged from ESG!
Liu Yangwei, chairman of Hon Hai Technology Group, called out "sustainable management = EPS + ESG", believing that the implementation of ESG in enterprises must be backed by healthy EPS (earnings per share), which means finding the key intersection between EPS and ESG from the operational side, and integrating ESG Integrate into the corporate DNA, compatible with profit and practice foundation sustainability. After all, at the junction of transformation, how does Hon Hai turn problems into business opportunities?
Internal and external cooperation, integration with international implementation of ESG
"Investing in ESG does not yield results from the financial report in the short term. In particular, to make industry chain partners believe that this is profitable, the supplier's sustainable management mechanism is very important!" said Wu Junyi, a spokesman for Hon Hai Technology. Hon Hai introduced a set of Standardize the supplier audit process, adjust the proportion of orders and guide the improvement of defects every year based on the evaluation scores, so as to encourage upstream and downstream players in the industry to actively respond to ESG in order to receive more orders from Hon Hai.
For the internal group operation management, the chairman plays the role of the locomotive and leads the CSR committee, showing a strong will to pursue ESG from top to bottom, and continuing to communicate with investors and stakeholders to gain support; also set up an environmental, social, and governance group to invite All departments have dedicated colleagues as ambassadors, and all employees implement ESG in their daily work.
Wu Junyi reminded that the promotion of ESG should not be done behind closed doors. Hon Hai is in line with international evaluation standards, actively participates in credible evaluations at home and abroad, and strives for corporate sustainability-related awards, such as the Global Corporate Sustainability Award (GCSA) and Taiwan Corporate Sustainability Award (TCSA). ), etc., which can also give employees a sense of achievement; Hon Hai also actively participates in international forums, shares and learns from other ESG benchmarks, and continues to improve its practices.
Powerful Digital Core Drives ESG Convergence Operation Process
As a global leader in electronic manufacturing services, Hon Hai has a total of 137 factories and operating locations in 24 countries/regions around the world, covering various supply chains, key component manufacturing, design and R&D and other huge business entities. Implementing ESG in the operational process and checking the KPI data of sustainable performance at any time is really a big test.
In this regard, Hon Hai launched the F2.0 transformation strategy, built a strong digital core, and integrated ESG sustainability goals throughout the value chain; one of the strategies is to deepen cooperation with SAP, use SAP S/4HANA as the data foundation, and connect the operations of various units, from For raw material procurement, product production, financial operations, etc., Wu Junyi pointed out, "SAP ERP can completely trace the production process, material supply and other data to ensure that each operational link meets the group's ESG goals and improve a set of responsible manufacturing guidelines belonging to Hon Hai."
In this way, the end-to-end operational data are transparent and visible, which helps decision-makers gain insight into ESG performance and risk management, and accelerates the group’s immediate response to sustainability issues; the financial department can also clearly disclose operational performance and sustainable development when producing reports. It is a positive correlation between Hon Hai and the outside world, showing Hon Hai's determination to pursue sustainability to investors, stakeholders and the outside world.
SAP Industry Watch: Earnings reveal ESG as a trend
In the past, investors and stakeholders used financial statements and company revenue as judgment criteria to evaluate whether a company is worth investing in. More and more companies choose to incorporate ESG indicators into their financial reports.
Looking at the industry from SAP, “The perspective of corporate financial review of operational performance has gradually changed. In the past, priority was given to product profitability and revenue performance, but now companies are also concerned about the value of the production process’s impact on the environment and society, such as carbon emissions and waste. Sustainable responsibility from management, product design to production, etc. Hon Hai, as a sustainable benchmarking enterprise, makes good use of digital tools, strengthens technology research and development and innovative application of energy saving and carbon reduction, and closely links the overall business process of the enterprise to environmental mission, social responsibility and the company. Governance and other indicators, and driven by data, gain sustainable insights in the value chain to formulate optimal action plans, and then transform the entire group and even the upstream and downstream of the supply chain into sustainable business processes.”
Looking forward to the future, Hon Hai will continue to respond to climate action with 100+ net zero emissions, targeting 100% of production activities for major customers to use clean energy by 2030, and to achieve net zero greenhouse gas emissions in the value chain by 2050, demonstrating its determination to coexist and co-prosper with the environment. Wu Junyi also said, "Embracing ESG cannot be alone. We advocate the MIH Electric Vehicle Open Alliance to lead partners to explore green energy business opportunities, expand sustainable actions to the supply chain ecosystem, and set a model for green manufacturing for the industry."