出版日期：2026-02-20 00:00:00

著者：Reinhard Biedermann

著錄名稱、卷期、頁數：The Pacific Review 39, p. 1–35

摘要：Taiwan engages with global sustainability frameworks through selective participation, outside UN-based institutions. This article explains why a politically limited yet economically central actor invests in Environmental, Social, and Governance (ESG) standards and the Sustainable Development Goals (SDGs), and how functional participation creates opportunities for action without treaty-based participation. Using a dual-level approach, it combines a qualitative, theory-informed analysis of state engagement with a systematic content analysis of ESG reporting by ten Taiwanese firms. The findings reveal a consistent asymmetry in issue areas. At the state level, Taiwan prioritises climate-related visibility and technical alignment, including emissions targets aligned with the Paris Agreement, a 2050 net-zero commitment, and indirect involvement with UNFCCC processes through side events and public–private platforms. Conversely, labour governance is approached more cautiously via low-profile, non-binding channels rather than rights-focused supervisory frameworks. Corporate communication reflects this pattern: environmental disclosure is extensive and standardised, while social and governance reporting is more selective and tailored to external exposure and regulatory pressure. The article demonstrates how selective engagement functions as a strategy for managing regime complexity within fragmented governance arrangements, producing internationally recognisable alignment through standards, disclosure, and risk management.

關鍵字：Selective engagement; Taiwan; ESG; SDGs; transnational governance; state-business relations; international exclusion; global governance

語言：en

ISSN：1470-1332

期刊性質：國外

收錄於：SSCI Scopus

審稿制度：是

國別：GBR

出版型式：電子版,紙本