（一）COVID-19疫情

COVID-19新冠肺炎疫情全球大爆發疫情肆虐，現在全球逾50 國驗出變種病毒蠢蠢欲動，世界衛生組織（以下簡稱WHO）表示，有鑑於病毒的傳染模式，2021年的疫情可能比第一年嚴峻，傳染力將更強且蔓延擴散中；對各國防疫、經濟掀起海嘯般的巨浪，回首2020年初的重重挑戰猶如各地方政府的試煉，當然全球及臺灣供應鏈與經濟的影響是史上最強大的，除了造成全球社會與經濟發展腳步放緩外，病毒威脅著全球體系，包含生命消亡、金融崩盤、政治角力的複合式的全球危機，除了帶走人們寶貴的性命、經濟陷入停滯之外，未來政治、社會、經濟市場的「不確定性」將成為常態。肩負臺灣產業發展重責大任的中小企業體，若紛紛不敵疫情衝擊吹起熄燈號，這股浪潮勢必撼動國本並嚴重影響臺灣的發展，包含這場疫情改變了現代人的價值觀，在疫情後的經濟復原規劃中，禍福相依，中小企業應該如何將這場危機轉化為轉機？本書刊關鍵在快速化危機為轉機的應變能力，逆境布局，以商業模式緩解危機；提升營運的可擴展性和靈活性，提供增加經濟和社會利益的最佳方法，放眼後疫情時代的先機和商機，解決不平等的最佳時刻，即使整個世界經濟動盪，臺灣企業依舊儀態萬千也氣勢十足。

20世紀90年代開始，全球化和貿易自由化浪潮襲捲全世界，目前全球前十大經濟體一半以上都是跨國企業，企業漸趨以策略的角度關注企業社會責任（以下簡稱CSR），影響力已經跟國家力量並駕齊驅。而整個疫情與企業風控還需要政策的引導拉高層次，CSR議題的驅動力已成為一個國家文化、品牌。大數據調查統計超過八成六企業認為，實踐CSR是最能提升企業形象，根據研究顯示，組織內所有業務發展價值中，無形資產的佔比高達80%，顯示企業聲譽對其CSR經營發展的重要性。有鑑於此，有不少臺灣中小企業以全球市場為戰場，在全世界各地尋求多元商機，如今CSR已經在國際上形成一股很強的力量，各國意識抬頭關鍵更加影響政府與企業行為的焦點趨勢，企業與國家之間應延展互信加強全面與動態的理解合作至關重要，各經濟發展的數據統計：企業推動CSR事務，最大困境竟是難以去評估效益，企業不知道該做什麼與不該做什麼？特別是業界跟政府及學界之間應如何歸屬責任，至今無明確的解答。然而以《OECD多國企業指導綱領》共有10項指導原則，環球議題的CSR角度看來，宏觀的CSR 真諦在每次落實執行與每個行動當下；亦是薪傳智庫數位科技引領數位趨勢善用科技從優化到轉型運營，解決政府機關與中小企業戰略運行的高瞻遠矚，智慧高效能帶給機關與中小企業更多戰情，全球戰略決策價值展現未來新樣貌。

a. COVID-19 epidemic

COVID-19, the novel coronavirus epidemic is raging across the globe, and now over 50 countries around the world have detected a variant that’s eager for action. The World Health Organization stated that given the virus’s infection pattern, the epidemic in 2021 may be more severe than the first year. Its infectiousness will be stronger and still wide-spreading, setting off a huge tsunami-like wave on the epidemic prevention and economy of all countries. Looking back at the challenges of early 2020, they are like a trial to local governments. Of course, it impacts the entire world, and Taiwan’s supply chain and economy are the most powerful that were never seen in history. Besides slowing the pace of global social and economic development, the virus also threatens the global system, including the loss of life, collapse to the financial system and the global crisis brought about by diversified political struggle. Apart from taking away precious lives and stagnating the economy, the“ uncertainty” in political, social, and economic markets will become the norm in the future. It will surely shake the country to its core and seriously affect Taiwan’s development if the small and medium-sized enterprises, which take on the heavy responsibility of Taiwan’s industrial development, do not match for the outbreak of the epidemic and shut down. The outbreak has changed modern human values, but every coin has two sides. How will SMEs turn the crisis into an opportunity in the postepidemic, economic recovery plan? The key to this book is the ability to quickly turn a crisis into an opportunity, adopt an appropriate layout in adversity, and mitigate the crisis with a business model; improving the scalability and flexibility of operations, providing the best way to increase not only economic but social benefits, looking ahead to the preemptive and business opportunities of the post-epidemic era are also the best times to address inequality. Even the entire world is now turbulent, enterprises in Taiwan are still very powerful and stable.

Beginning in the 1990s, a wave of globalization and trade liberalization hit the world, and companies increasingly focusing on CSR from a strategic perspective, and influence has aligned with national forces. And the whole epidemic outbreak and enterprise risk control also need policy’s guidance to pull to a higher level, CSR issue has become the driving force of a country’s culture and brand. Statistics survey shows over 86% of enterprises believe that the practice of CSR is the ablest way to enhance the corporate. According to the research, intangible assets account for up to 80% of all business development value within an organization, showing the importance of corporate reputation to the development of its CSR operations. In view of this, many Taiwanese SMEs seek diversified business opportunities around the world, taking the global market as a battleground. Now CSR has formed a powerful force in the international community, the rise of national awareness has further affected the focus of government and corporate behavior trends. At this time, it is very important for enterprises and countries to increase mutual trust, strengthen their comprehensive and dynamic understanding and cooperation. Economic development statistics: when enterprises promote CSR affairs, the biggest dilemma is difficult to assess the benefits, enterprises do not know what to do or not to do. In particular, there is no obvious answer as to how the industry, the Government, and the academic community should be held accountable. However, the OECD multi-country corporate guidance program has a total of 10 guiding principles, the global issue under the Corporate Social Responsibility perspective, the true meaning of the macro CSR is in the moment of each implementation and action. TransAct is leading the digital trend to well use science and technology from optimization to transformation operation, the foresight to solve the strategic operation of government SMEs. By intelligent and efficient energy to bring more information to institutions and SMEs, through the global strategy of decision-making value to show the future of the new appearance.

（一）COVID-19疫情

COVID-19新冠肺炎疫情全球大爆發疫情肆虐，現在全球逾50 國驗出變種病毒蠢蠢欲動，世界衛生組織（以下簡稱WHO）表示，有鑑於病毒的傳染模式，2021年的疫情可能比第一年嚴峻，傳染力將更強且蔓延擴散中；對各國防疫、經濟掀起海嘯般的巨浪，回首2020年初的重重挑戰猶如各地方政府的試煉，當然全球及臺灣供應鏈與經濟的影響是史上最強大的，除了造成全球社會與經濟發展腳步放緩外，病毒威脅著全球體系，包含生命消亡、金融崩盤、政治角力的複合式的全球危機，除了帶走人們寶貴的性命、經濟陷入停滯之外，未來政治、社會...

序
一、OECD–CSR
（一）COVID-19 疫情
（二）企業有四個不夠
（三）企業健檢與簽證

二、薪傳智庫數位科技股份有限公司
（一）三大面向之社會影響力
（二）CSR 專案帶動相關效益
（三）中華薪傳智庫協會NGO

三、國際指標
（一）GRI 準則為全世界CSR 新標準
（二）SDG18 數位科技為人類及地球謀福祉
（三）2021 是ESG 發展元年帶來轉機與希望

四、CSR 實務行動
（一）教育推動篇
（二）空氣循環篇
（三）海洋公約篇
（四）前瞻建設篇
（五）永續城市篇
（六）農業經濟篇
（七）企業社會責任(CSR) 報告書的策略模式與撰寫要領
（八）CSR 實務商模戰略——借鏡B 型企業模式

Content
Foreword
A. International situation Analysis OECD-CSR
a. COVID-19 epidemic
b. Four shortcomings of enterprises
c. Enterprise health check and Visa

B. Company Establish. TransAct, Inc.
a. Influence
b. Benefit
c. TransAct Association NGO

C. SDGs Goal
a. GRI Standards become new standards for CSR worldwide
b. SDG Goal 18-Digital technology for the well-being of mankind and the planet
c. 2021 is the first year of ESG development, it brings opportunities and hope

D. CSR practical action
a. University Social Responsibility (USR)
b. Global Action
c. Global Ocean Treaty
d. Circular Economy
e. Sustainable City, Future City
f. New Agricultural Innovation
g. The Strategy Models and Writing Essentials of a Corporate
Social Responsibility (CSR) Report
h. B Corp.

序
一、OECD–CSR
（一）COVID-19 疫情
（二）企業有四個不夠
（三）企業健檢與簽證

二、薪傳智庫數位科技股份有限公司
（一）三大面向之社會影響力
（二）CSR 專案帶動相關效益
（三）中華薪傳智庫協會NGO

三、國際指標
（一）GRI 準則為全世界CSR 新標準
（二）SDG18 數位科技為人類及地球謀福祉
（三）2021 是ESG 發展元年帶來轉機與希望

四、CSR 實務行動
（一）教育推動篇
（二）空氣循環篇
（三）海洋公約篇
（四）前瞻建設篇
（五）永續城市篇
（六）農業經濟篇
（七）企業社會責任(CSR) 報告書的策略模...