112年科技管理學刊第28卷第2期
Volume 28, Number 2 September 2023 (若需下載全文請登入會員)
提升永續平衡計分卡績效的循環經濟策略- 以台灣半導體產業為例
張洝源 An-Yuan Chang / 賴柏言 Po-Yen Lai
本研究以永續平衡計分卡(Sustainability Balanced Scorecard, SBSC) 與循環經濟(Circular Economy, CE) 為主題，彙整SBSC 及CE 架構與指標，含永續平衡計分卡的五個維度之架構，以及循環經濟R 架構的十種策略。依文獻彙整之指標，使用模糊德爾菲法(Fuzzy Delphi Method, FDM) 篩選重要的指標，並進行SBSC 及CE 指標的重要性與績效評估。後續結合層級分析法(Analytic Hierarchy Process, 得到SBSC 各項指標因素的重要性，並排加以排序，最後運用理想解類似度順序偏好法(Technique for Order Preference by Similarity to IdealSolution, TOPSIS) 排序各CE 指標的關聯性並進行比較分析。本研究調查對象以半導體產業為主，因為半導體產業在台灣經濟中有著舉足輕重的地位，對於台灣的半導體產業而言，它既扮演著關鍵重要的角色，不僅持續在取得技術方面的突破，甚至還需要成為永續發展的推動者。本研究AHP 結果，排名前三指標因素分別為提升毛利率、取得永續相關的獎項以及降低空氣汙染與溫室氣體排放 甲烷、CO 2 ))，而TOPSIS 結果，排名第一的指標為重新開採，可見台灣半導體業者重視這一指標，而且想在更進一步精進該技術與設備能力，未來若是開採技術越是精進，該項指標因素的地位將越突出。其次排名靠前的指標分別為轉售 重複使用將已開發國家使用後不再使用的產品，轉售或生產至開發中與未開發國家，拒絕 產品設計時，就果斷拒絕使用有毒化學物質。
This research focuses on Sustainability Balanced Scorecard (SBSC) and Circular Economy (CE). It integrates the framework and indicators of SBSC and CE, including the framework of the five dimensions of the SBSC, and ten strategies ofthe CE. Based on the indicators collected in the literature, the Fuzzy Delphi Method (FDM) was used to screen important indicators, and the importa nce and performance evaluation of SBSC and CE indicators was carried out. Then, this research combined with the Analytic Hierarchy Process (AHP) to obtain the importance of the index factors of SBSC, and sort them side by side. Finally, the TOPSIS (Techniq ue for Order Preference by Similarity to Ideal Solution) method was used to sort the correlation of each CE index and conduct a comparative analysis.The survey object of this study is mainly the semiconductor industry because the semiconductor industry plays a pivotal role in Taiwan's economy. For Taiwan's semiconductor industry, it plays a key and important role. It not only continues to achieve techn ological breakthroughs, but even needs to be a promoter of sustainable development. According to the results of AHP, the top three index factors are to increase gross profit margin, obtain awards related to sustainability, and reduce air pollution and greenhouse gas emissions ( M ethane, CO 2 ). As for the TOPSIS results, the indicator that ranked first is re mining. It can be seen that Taiwan’s semiconductor industry attaches great importance to this indicator and wants to further improve its technology and equipment capabilities. If mining te chnology is more advanced in the future, the statu s of this index factor will be more prominent. The next top indicators are Resale/Reuse. Resell or produce products that are no longer used in developed countries to developing and undeveloped countries, Rejection Resolutely reject the use of toxic chemi cals when designing products.
應用 BoD 模型建構企業 ESG 綜合指標： 以臺灣食品加工產業為例
王淑美 Shu-Mei Wang / 温蓓章 Pei-Chang Wen / 王天妤 Tien-Yu Wang
近年 ESG (Environment, Social and Governance) 議題漸興起成為企業永續的主流趨勢，而目前企業 ESG 評鑑主要仰賴評級機構，不過每間機構聚焦重點不同且計分權重係由機構專家主觀給定，評估標準也未完全揭露，導致目前 ESG 綜合指標的應用僅限於機構資料庫內的企業，資料庫間亦無法交互引用。因此，建構客觀的 ESG 綜合指標模型不僅能夠克服上述問題，同時能夠將企業的 ESG 多構面實踐轉化為單一綜合指標，以簡化企業間 ESG 的比較分析。權重為綜合指標評估關鍵，因此將權重內生化的DEA (data envelopment analysis)方法成為建構客觀 ESG 綜合指標的優先選擇；不過，DEA 的投入與產出變數間必須存在生產關係，但 ESG 子指標間並非因果關係，因此研究應用僅有產出變數的 BoD (the Benefit of the Doubt) 模型建構 ESG 綜合指標，評估臺灣 21 家上市櫃食品加工企業的 ESG 表現，同時為使企業注重 ESG 均衡發展，研究延伸 BoD 模型，設定 ESG 各構面占綜合指標比重的上界與下界。結果顯示，藉由模型能夠建構客觀、可驗證之 ESG 綜合指標，且當對權重比重添加限制後，亦能有效提升綜合指標的鑑別力。研究亦發現國內食品業者 ESG實踐在環境面表現最差，於製程等尚有諸多改善空間；社會與治理面表現則相對較佳，反映相關政策規範已漸趨成熟。總體而言，臺灣食品企業應更加重視 ESG 各構面均衡發展，以提升其綜合表現。
ESG (Environment, Social and Governance) have gradually become the mainstream trend of corporate sustainability now. Present ESG evaluation mainly relies on rating agencies to quantify the ESG performance of companies. However,each rating agency focuses o n different dimensions and the scoring weight is subjectively given by the experts of the agency, and the criteria have not been fully disclosed. Thus the current application and research of ESG composite indicators can only be limited to the database of t he rating agency, and the databases can’t be cross referenced either. Therefore, constructing an objective ESG composite indicator model can not only overcome the above mentioned problems but simplify the comparison and analysis of ESG among enterprises by transforming a multi dimensional sub indicator into a reliable single composite indicator.Weight is important to composite indicators, so the DEA (data envelopment analysis) model that internalizes the weights is the preferred choice for constructing composite indicators. However, there must be a productive relationship between the input and output variables of the DEA model, but there’s no causal relationship between the sub indicators of ESG composite indicators.Thus the study uses the BoD (Benefit o f the Doubt) model with only output variables to construct ESG composite indicators, evaluating the performance of 21 food industries in Taiwan. At the same time to make industries focus on the balanced development of ESG, the study extends the BoD model b y incorporating the proportion constraints model into it.The results show that objective and verifiable ESG composite indicators can beconstructed by using the BoD model. Additionally, adding restrictions on the proportion of weights can effectively im proves the discrimination of ESGcomposite indicators. Fur thermore, the study reveals that the domestic food industry has the worst performance in the environmental dimension of ESG practice. Relatively, the social and governance dimension exhibit relative ly satisfactory performance, indicating the gradual maturation of relevant policies and norms. In conclusion, enterprises should pay more attention to the balanced development of all aspects of ESG to enhance its overall performance.
參與碳揭露計畫對企業市場價值與經營績效之影響： 以海洋運輸產業為例
楊壽麟 Shou-Lin Yang / 李明棋 Ming-Chi Lee
本研究分別應用事件研究法、持有期間法與差額變數模式資料包絡分析法(Slacks Based Measure Data Envelopment Analysis, SBM DEA) 估計海洋運輸企業宣告參與碳揭露計畫(Carbon Disclosure Project, 的短期異常報酬，以及參與CDP後的企業股價報酬與經營效率值的改變，評估參與CDP 對於海洋運輸企業市場價值與經營效率的影響。實證結果發現，海洋運輸企業宣告參與CDP 時沒有顯著為正的異常報酬，因此不構成促使企業參與CDP 的誘因。但是，參與C DP 並確實執行CDP 的要求事項，對企業的市場價值大約在第三年會有顯著的正向影響。同時，參與CDP 並確實執行CDP 要求事項的企業在一年後經營效率值會顯著提高。這些結果表示，海洋運輸企業參與CDP 後，必須確實執行CDP 要求的問卷繳交與揭露事項，這樣才能在確知企業本身存在問題的情況下，經由CDP 所提供建議改善企業本身的碳排放問題，這個過程能改善經營績效並提高企業的市場價值，僅僅是宣告參加CDPCDP，卻沒有落實CDP 的要求，對企業不會有任何利益。
This study uses Event Study, Buy and Hold Approach and Slacks based Measure Data Envelopment Analysis (SBM DEA) to estimate that ocean transportation companies have announced their participation in carbon disclosure projects (CDP) short term abnormal return, and the company's stock price return and operating efficiency value changes after participating in CDP, to evaluate the impact of participating in CDP on the market value and operating efficiency of ocean transportation companies. The empirical results show that there is no significant positive abnormal return when the ocean transportation company declares to participate in the CDP, so it does not constitute an incentive for the company to participate in the CDP. However, participating in the CDP and actually implementing the requirements of the CDP will have a significant positive impact on the company's market value in about the third year. At the same time,companies that participate in the CDP and actually implement the requirements of the CDP will have a significant increase in operating efficiency after one year.These results show that after participating in the CDP, the ocean tra nsportation company must actually implement the questionnaire submission and disclosure required by the CDP, so that it can improve the carbon emission problem of the company itself through the suggestions provided by the CDP when it is sure that the compa ny itself has problems. The process can improve business performance and increase the market value of the enterprise. It will not have any benefits for the enterprise if it only declares to participate in the CDP but fails to implement the requirements of the CDP.
從生態系統供給服務的角度評估供水短缺對 新竹地區工業產值的影響
李崇恩 Chong-En Li / 林子羿 Zih-Ee Lin / 董玟慧 Wen Hui Dong / 郭乃文 Nae-Wen Kuo / 闕蓓德 Pei-Te Chiueh
新竹地區作為臺灣重要的工業中心，高度仰賴生態系統供給的水資源來維持生產所需，一旦發生供水短缺，將對我國的工業產值帶來顯著衝擊。本研究使用「區域性水資源耗用衝擊特徵模式」量化新竹地區三個主要工業區在面臨乾旱事件時因水資源供給不足而導致的產值損失。模式的計算結果顯示，當其他部門在頭前溪－上坪溪上游集水區額外取用1 立方公尺的水且不排回原流域時，竹科新竹園區、竹科生醫園區和湖口工業區將分別損失介於新臺幣7,696 至14,658 元之間 標準差為1,708) 、新臺幣3 至871 元之間 標準差為156) 以及新臺幣7,504 至8,320 元之間 標準差為212) 的產值。時序資料也顯示，經濟損失呈現逐年增加的趨勢。這些結果突顯了頭前溪－上坪溪上游集水區生態系統在供給工業生產所需的水資源存在的巨大經濟貢獻。政府機關和利害關係者可以依據前述數據考量投資於開發其他水源調適衝擊，並考慮納入企業社會責任或生態系統服務補償，以保護頭前溪－上坪溪上游集水區生態系統的供給服務，同時確保工業活動得以永續發展。
As a principal industrial center in Taiwan, the Hsinchu region heavily relies on the water resources provided by the ecosystem to sustain its production needs. Once water shortages occur, it will significantly impact the industrial output of Taiwan.This s tudy utilized the “Regionalized Characterization Model of Water Consumption Impacts” to quantify the value losses in three major industrial parks in the Hsinchu region due to insufficient water supply during drought events. The model’s results indicate tha t when an additional one cubic meter of water is extracted from the upstream catchment areas of the Touqian Shangping River by other sectors without returning it to the original basin, the Hsinchu Science Park, Hsinchu Biomedical Science Park, and Hukou In dustrial Park will suffer value losses ranging from NTD$7,696 to NT$14,658 (with a standard deviation of NT$1,708), NTD$3 to NTD$871 (with a standard deviation of NTD$156), and NTD$7,504 to NTD$8,320 (with a standard deviation of NTD$212), respectively.Ti me series data also revealed a growing trend in economic losses over the years.These findings highlight the significant economic contribution of the ecosystemin the upstream catchment areas of the Touqian Shangping River in supplying water resources for industrial production. Based on this data, governmental agencies and stakeholders could consider investing in developing alternative water sources to adapt to such impacts. Also, they could explore incorporating
corporate social responsibility and ecosyste m service compensation to safeguard the provisioning services of the ecosystem in the upstream catchment areas while
ensuring the sustainable development of industrial activities.
全球碳定價發展趨勢-企業與國家間競合
劉易鑫 Yi-Xin Liu / 黃千容 Chien-Rung Huang
本文由國際政治經濟的範疇進行討論，探討碳定價發展趨勢及國家與企業間的互動模式。本文發現碳定價所連動的國際金融資產，不僅將成為次世代新興金融商品，同時先進經濟體企業透過抗衡與扈從策略，能對具有較高碳權之開發中經濟體實施偏好影響。若以美國政府與特斯拉為競合案例，碳定價與碳交易明顯存在著國家與企業間合作又對抗的多重賽局，特別在共同利益上國家與企業存在合作之中又保有對抗資本的局面，致使每個碳定價連動的碳交易市場，都存在著國家優先與企業利益最大化的平衡過程；不同的是，碳交易賽局提供巨型企業相對較多的協商空間與話語權。
This study discusses the development trends of carbon pricing and the interaction
between countries and enterprises from the perspective of international political
economy. The study reveals that the international financial assets associated with
carbon pricing will not only become the next generation of emerging financial
commodities but also enable advance d economy enterprises to exert influence on developing economies with higher carbon rights through strategies of resistance and compliance. Taking the case of the competition between the US government and Tesla as an example, it is evident that carbon pric ing and carbon trading involve multiple game dynamics of cooperation and confrontation between
countries and enterprises, particularly in terms of shared interests where cooperation exists alongside confrontations for capital. As a result, each carbon
trad ing market linked to carbon pricing experiences a balancing process between
national priorities and maximizing corporate interests. The difference lies in the
fact that the carbon trading game provides large scale enterprises with more
negotiation space an d discursive power.
建構聯合國永續發展目標(SDGs)下之 化工業企業環境審計評價指標
林憶樺 Yi-Hua Lin / 潘俐霖 Li-Lin Pan
本研究是利用德爾菲法發展在聯合國永續發展指標( 下，化工業的環境審計評價指標，並以一家化工企業進行案例分析，檢測化工業環境審計評價指標的合理性和可行性。過去學術研究多是探討環境績效與效率，但很少針對環境審計制度進行探討，且審計已經不再是侷限在財務報表，而是要擴展到非財務資訊。透過本實證研究建構之企業環境審計指標可以協助化工業評估其環境資訊的可靠性，進而提升其環境資訊品質邁向循環經濟，研究結果具體呈現個案公司在環境方面各項績效指標的達成狀況，可以提供國內化工業建立環境審計制度，以及也可以做為其他產業推行環境審計之參考。
This study focuses on the development of environmental audit evaluationindicators for the chemical industry under the Sustainable Development
Goals(SDGs) by using the Delphi method, and a chemical company as a case
study to test the rationality and feasibility. In the past, most academic studies have
focused on environmental performance and eff iciency, but few studies have
discussed on environmental auditing, and auditing is no longer limited to financial
statements, it has to extended to non financial information. This empirical study
can help the chemical industry to evaluate the reliability o f its environmental
information, and then improve the quality of its environmental information
towards a circular economy. The results of the study specifically show the
achievement of various environmental performance indicators of the case
company. The r esearch results can provide a reference for the domestic chemical
industry and other industries to establish an environmental audit system.
競爭性行動與企業社會責任投入對廠商績效之影響： 雙途徑動態競爭架構之分析與實證
黃俊儒 Chun-Ju Huang / 范凱棠 Kai-Tang Fan
企業社會責任( 雖已普遍被認為是企業當前的重要營運任務之一，但在資源有限的情況下將面臨和傳統市場行動策略競逐資源之兩難情境。本研究以台灣四大品牌筆電廠商廠商於2010 年至2019 年期間，採取之市場型競爭策略與關係型CSR 活動之投入來詮釋此一現象。首先透過結構內容分析法瞭解廠商於CSR 各重大考量面 經濟、環境及社會) 實際投入狀況，並進一步探討上述關係型行動與傳統市場型競爭行動對廠商營運績效之影響。實證分析結果顯示：( 焦點廠商新產品上市數目會正向顯著影響其績效；( 焦點廠商營銷行動組合數目會正向顯著影響其績效；( 焦點廠商CSR 環境面投入程度會負向顯著影響其績效，以及( 焦點廠商CSR 社會面投入程度會正向顯著影響其績效。
Corporate Social Responsibility (CSR) is one of the most important management
missions nowadays. Though it is, it has encountered the dilemma of competing
for resource with traditional market actions unde r the circumstance of the limited
resource. Our study takes the case of the top 4 branded laptop manufacturers
between 2010 to 2019 (10 years) in explanation of the phenomenon of what the
market competitive actions are taken and the contents of CSR reports are disclosed.Firstly, we adopt structured content analysis to understand manufacturers’practical inputs in material topics (economic, environmental, and social) of CSR and further explore to realize the influences of which these actions and traditional competitive actions on firm performance. Our empirical findings are: (1) the focal firm’s number of new launched products has the positive significance of impact to its performance; (2) focal firm’s number of marketing portfolios has positive significant of impact to its performance; (3) focal firm’s degree of CSR involvement in environmental dimension has negative significance of impact to its performance; (4) focal firm’s degree of CSR involvement in the social dimension positively impacts its performance.
應用拔靴法估計誤差修正的企業總要素能源效率： 以臺灣食品加工業為例
王淑美 Shu-Mei Wang / 黃心璇 Hsin-Hsuan Huang
近年來氣候變遷急遽加速，其主因為全球共同排放大量的溫室氣體而使氣溫上升不斷。由於能源不僅為經濟運作的關鍵生產要素，且在生產過程中會排放大量溫室氣體，因此在生產過程中評估並提升能源效率為緩解全球暖化問題及促進永續發展的關鍵之一。以資料包絡分析（data envelopment analysis, DEA DEA）為框架的總要素能源效率（total factor energy efficiency, TFEE TFEE）被廣泛應用於衡量能源效率，然而DEA 效率值在理論上存在高估的偏誤，故TFEE 具有高估能源效率的潛在問題。本研究應用拔靴法估計同時考慮radial 及non radial slacks 的誤差修正TFEETFEE，評估臺灣26 家上市櫃食品加工業的能源效率，結果顯示，國內食品加工業的能源效率低落，且分群分析也無顯著差異。企業須依照食品加工業特性在模型中加入用水量因子，另透過技術與流程來改善能源效率。企業無可避免地要投入成本於環境治理，而政府則應在頒布政策的同時，給予企業改善能源效率適時的協助或補助。
In recent years, climate change has been accelerating rapidly due to the global
emission of a large amount of greenhouse gases, which has caused the temperature rising. Since energy is not only an indispensable key production factor for economic operation, but also exhaust a large amount of greenhouse gases in the production process, how to use energy effectively in the production process is one of the keys to alleviating global warming and promoting sustainable development, and proper measurement of energy efficiency is a necessary for promoting energy efficiency. Total factor energy efficiency (TFEE) based on data envelopment analysis (DEA) is widely used to measure energy efficiency; however, DEA efficiency is theoretically biased towards overestimation, that means TFEE has the potential problem of overestimating energy efficiency. This study used the bootstrap method to estimate the biased corrected TFEE with radial slacks and non radial slacks of 26 food industries in Taiwan. The study found that the overall energy efficiency of 26 domestic food industries is relatively low, and there is no significant difference in cluster analysis. According to the characteristics of the food industry, the water consumption factor should be considered in the model or companies must improve energy efficiency through technology and processes.Companies will inevitably invest in environmental governance, and the govern ment should give timely assistance or subsidies to enterprises to improve energy efficiency while promulgating policies.
朝向碳中和與氫經濟：國家氫能源發展模式之比較研究
林士清 Mark Lin
歐盟於2023 年正式啟動「碳邊境調整機制」(Carbon Border AdjustmentMechanism, CBAM) 等淨零碳排措施，全球主要經濟體希冀藉由在本世紀中葉達到碳中和的目標，並思索提升氫能源應用及碳中和目標之因果關係，氫能源發展與國家能源政策主導脈絡密不可分。本研究首先環顧氫能源發展之相關文獻，並透過比較個案研究法探討歐盟、美國、德國、英國、日本、韓國、中國大陸、澳洲、智利、沙烏地阿拉伯和埃及等國家氫能源發展模式；再者，分析碳中和與氫經濟之因果關係之外，更進一步區分出「減碳與氫能併用模式」、「氫能與減碳擴大模式」及「強化氫能源出口模式」等三種發展模式之差異；最後，本研究認為各國的國家氫能發展模式勢必涉及全球地緣政治之變遷因而產生國家戰略互動層次 合作夥伴、競合關係、競爭對手 。
The EU was introducing net zero carbon emission measures such as the "Carbon
Border Adjustment Mechanism" (CBAM) in 2022. Major global economies are
also achieving the policy goal of carbon neutrality by the mid 21st century. In fact,
the replenishment of hydrogen has become extremely simple due to the
proliferation of hydrogen energy applications. Since the development of hydrogen
energy is inseparable from the leading context of national energy policies policies：First, this study focuses on the construction of hyd rogen energy development models incountries such as the EU, USA, Germany, UK, Japan, Korea, Mainland China,Australia, Chile, Saudi Arabia and Egypt through a case study approach. Second,not only clarifying the causal inference between carbon neutrality and hydrogeneconomy, but also examines the differences between the three models of hydrogenenergy policy planning, namely the “Carbon Reduction and Hydrogen Combination Model”, the “Hydrogen Expansion and Carbon Reduction Expansion Model”, and the “Enhan ced Hydrogen Export Model”. Finally, let thenational hydrogen energy development model be upgraded to the level of national strategic interaction (partners, co opetition, competitors) under global geopolitics.
一種對土壤碳匯影響的前期研究： 施用稻草分解菌於水稻田中
周立人 Li-Jen Chou / 黃習能 Shyi-Neng Huang / 吳欣志 Hsin
-Chih Wu
因應全球暖化與臺灣 2050 年淨零排放之議題，得以使農業溫室氣體產出減量與增加土壤碳匯的方法日益受到重視，本研究透過稻草分解菌的添加來促進與加速稻桿分解，達到農業剩餘資材循環再利用，同時在稻草插秧前完成大部分稻桿的分解過程，減少插秧後水稻秧苗生長受發酵氣體影響，且可使土壤有機碳儲量在種植初期增加。
In response to global warming and Taiwan's net zero emissions by 2050, methods to reduce agricultural greenhouse gas emission and increase soil carbon sink are
gaining more attention. This study promoted the decomposition of rice straw by
adding straw deco mposing bacteria, recycling of agricultural wastes were
achieved. At the same time, most of the decomposition process is completed
before rice straw transplanting, which reduces the impact of greenhouse gas on
the growth of rice seedlings after transplanti ng, and can increase soil organic
carbon storage in the early planting stage.
昆蟲在低碳淨零之影響及利用：以自然為本的解決方案
石正人 Cheng-Jen Shih / 李永悅 Yong-Yueh Lee
昆蟲種類繁多、數量龐大、分佈廣泛、棲所多樣，幾乎涵蓋地表，在生態系中佔有重要地位。尤其是腐食性昆蟲，在自然生態系中扮演清道夫及資源回收的角色，他們取食動植物屍體，在分解者還沒或正在分解，尚未排放大量甲烷和二氧化碳前，就回收、消化、儲存在體內，再被其他動物取食，經由食物鏈，進入生態圈，形成一個龐大碳匯。因此，他們的活動，對生態循環和低碳淨零的影響很大。以自然為本的解決方案，強調保護、經營、修護生態系，昆蟲的重要性與日俱增。本文主要就腐食性昆蟲，尤其是黑水虻的利用，分析其在有機廢棄物處理的應用，長大的蟲體作為飼料，萃取生質柴油、蟲糞作為肥料等的利用價值，並討論在低碳淨零、循環經濟、永續經營時，如何利用昆蟲打造一個以自然為本的解決方案。
Insects are diverse, numerous and widespread, with an enormous range of habitats covering almost all of the Earth’s land surface. Among insects, scavenger insects play the vital role of resource recyclers in the natural ecosystem. They feed on the dead bodies of plants and animals, recycling, digesting, and preserving carbon i n their bodies. Thus, they prevent the release of carbon dioxide and methane caused by decomposers’ metabolization of carbon. As other animals feed on scavenger insects, carbon enters the ecosystem through the food chain, forming a huge carbon sink. Theref ore, the activities of scavenger insects have a significant impact on the ecology and carbon net zero goals. Nature based solutions emphasize the protection, management, and restoration of ecosystems, which makes insects, particularly scavenger insects, al l the more important. This paper focuses on the use of scavenger insects, specifically the black soldier fly, and analyzes its application in organic waste treatment, animal feed production, biodiesel extraction, and the usage of insect frass as fertilizer . We discuss how insects can be used as a nature based solution to reduce our carbon footprint, promote the circular economy, and foster sustainable development.