Amid the global momentum toward sustainability, the Corporate Business Sustainability Center (CBS), National Chengchi University, led by Professor Tan Dan-Chi as Director, has in recent years actively advanced localized research and practice in sustainable development. Notable achievements have been realized under “Mission 2: Research on ESG Practices and Disclosure for Small and Medium-sized Enterprises (SMEs)”. Led by Chair Professor Wu An-Ni, Mission 2 takes its point of departure from financial accounting and management accounting perspectives, assisting SMEs in building sustainability strategies, risk assessments, performance evaluation systems, and disclosure mechanisms that align with international ESG standards.
Mission 2 has developed four management accounting–based ESG technologies, forming the NCCU ESG Solutions. To date, through the ESG innovation strategy module (ESG-SOR) and the performance evaluation of ESG innovation strategies (ESG-BSC), the Solutions have successfully supported approximately 100 Taiwanese SMEs in formulating ESG innovation strategies, execution roadmaps, and performance evaluation systems—tangibly enhancing the competitiveness and resilience of Taiwanese SMEs amid the global sustainability transition.
Members of the Mission 2 research team—Professor Wu An-Ni and Professor Huang Cheng-Jen—have collaborated internationally with Professor Hubert Pun of Western University, Ivey Business School (Canada) to develop a Taiwan-contextualized ESG case: Zephyr Solaris Energy: A Stakeholder-Centric Strategy Dilemma. Leveraging the ESG-SOR and ESG-BSC modules, the case addresses real-world challenges arising from the expansion of renewable energy in agricultural regions of southern Taiwan. It illustrates how Zephyr Solaris Energy can pursue solar power expansion while simultaneously safeguarding local agriculture and smallholder livelihoods, thereby embodying a multi-stakeholder, co-created value approach to a sustainable governance ecosystem.
On June 9, the case received an Honorable Mention in the PRME Sustainability Case Writing Competition, jointly organized by the United Nations Principles for Responsible Management Education (PRME) and Ivey Publishing. With outstanding submissions from more than 25 countries, standing out among a highly competitive international field was a significant achievement. The judging panel—comprising Ivey Business School faculty, UN PRME Global Forum representatives, and sustainability education experts—particularly recognized the case for its strong alignment with the United Nations Sustainable Development Goals (SDGs) and the PRME i5 teaching principles (Impact, Inclusivity, Innovation, Integration, and Reflection). The case demonstrates the substantial contribution of higher education institutions to cultivating future responsible leaders.
In 2000, the United Nations established the world’s largest corporate sustainability initiative, the UN Global Compact, and in 2007 launched PRME (Principles for Responsible Management Education) as a platform for education and academic collaboration. Today, PRME includes over 800 business schools from more than 90 countries, all committed to advancing the SDGs through responsible management education and sustainability-focused teaching.
The NCCU team’s recognition not only underscores the University’s international visibility and innovative capacity in sustainability education, but also provides practice-oriented benchmark cases for Taiwan’s corporate sustainability—combining local relevance with a global perspective. Under the continued leadership of Director Tan Dan-Chi, the Corporate Business Sustainability Center, National Chengchi University, will further promote the implementation of the NCCU ESG Solutions, supporting SMEs in Taiwan and worldwide on their paths toward sustainable transformation, and working alongside global sustainability action organizations toward a more equitable, inclusive, and green future.