對企業而言，營運目的不單單只是要專注於獲利面的成長，同時也要適時導入綠色概念及永續經營的發展，以成為『永續企業』為目標，才能長久經營。航空公司在提供運輸服務時，最重要是確保每位旅客人身及財產的安全，但對於航空產業而言，飛行所產生的高汙染及高耗能，對於環境也是影響非常劇烈，中華航空公司作為企業表率，有責任傳達永續經營概念，定期發布責任報告書，來傳達其企業理念及實踐。中華航空公司身為台灣航空產業的領導者，也將永續策略實踐在財務、製造、智慧財產、人力、社會關係與自然資源等六大面向，發布於企業永續網，配合永續發展目標，導入企業真實價值。企業經營的目的是為了追求經濟效益和利潤最大化。經濟效益是指企業生產的產品或提供的服務所帶來的經濟效益，包括收入、利潤、資產價值和市場份額等。利潤最大化是企業追求經濟效益得一種方式，它可以使企業在市場上保持競爭優勢，吸引投資者的資金，並為股東提供回報。與此同時還需要關注產品和服務質量、客戶需求、企業形象和社會責任等方面。企業需要在追求經濟效益和社會責任之間取得平衡，才能實現長期的成功和發展。
本研究藉由文獻回顧來探討中華航空公司在企業永續發展上對企業形象及顧客忠誠度是否有正向影響，針對在5年內有搭乘過中華航空的旅客，以非機率立意抽樣方式在網路上以電子問卷發送，並用SPSS來分析資料探討其關聯性，作為航空公司未來在制定相關議題及公司營運策略上，可參考的方向。

For an enterprise, the purpose of operation is not only to focus on the growth of profitability, but also to introduce the concept of green and sustainable management in a timely manner, with the goal of becoming a "sustainable enterprise" in order to operate in the long run. In providing transportation services, the most important thing for airlines is to ensure the safety of each passenger's person and property, but for the aviation industry, the high pollution and high energy consumption generated by flights also have a very serious impact on the environment. As a leader in Taiwan's aviation industry, China Airlines has put its sustainability strategy into practice in six areas: finance, manufacturing, intellectual property, human resources, social relations, and natural resources，in line with the goal of sustainable development and the introduction of real corporate values. The purpose of business operation is to pursue economic benefits and maximize profits. Economic efficiency refers to the economic benefits of the products or services produced by an enterprise, including revenue, profit, asset value and market share. Profit maximization is a way for enterprises to pursue economic benefits, which can enable them to maintain a competitive advantage in the market, attract investors' capital, and provide returns to shareholders. At the same time, it is also necessary to pay attention to the quality of products and services, customer demand, corporate image and social responsibility. Companies need to strike a balance between the pursuit of economic efficiency and social responsibility in order to achieve long-term success and growth. This study uses a literature review to examine whether China Airlines has a positive impact on corporate image and customer loyalty in terms of corporate sustainability.

摘　要 i
abstract ii
誌謝 iii
目錄 iV
表目錄 Vii
圖目錄 iX
一、 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 研究流程 4
二、 文獻探討 6
2.1 聯合國永續發展目標 7
2.2 環境社會責任與治理(ENVIRONMENTAL、SOCIAL RESPONSIBILITY、GOVERNANCE, E.S.G) 9
2.2.1環境永續 11
2.2.2氣候變遷 11
2.2.3可持續航空燃料Sustainable Aviation Fuel，SAF 12
2.2.4碳中和 13
2.3 企業社會責任 14
2.4 公司治理 16
2.5 企業形象 17
2.6 顧客忠誠度 18
2.7 華航永續策略 20
三、研究方法 28
3.1 研究架構與假設 28
3.2 研究假設推論 29
3.3 各構面之操作型定義與衡量方式 29
3.3.1企業永續經營 29
3.3.2企業形象 31
3.3.3顧客忠誠度 32
3.4 研究對象及調查方法 33
3.5 資料分析方法 34
3.5.1樣本結構統計分析 34
3.5.2敘述性分析 34
3.5.信度分析 34
3.5.4效度分析 35
3.5.5相關分析 35
3.5.6迴歸分析 35
3.6 問卷前測分析 36
3.6.1項目分析法 36
3.6.2環境永續量表項目分析 37
3.6.3社會責任量表項目分析 38
3.6.4公司治理量表項目分析 39
3.6.5企業形象量表項目分析 40
3.6.6顧客忠誠度量表項目分析 41
3.6.7環境永續量表相關分析 41
3.6.8社會責任量表相關分析 42
3.6.9公司治理量表相關分析 43
3.6.10企業形象量表相關分析 44
3.6.11顧客忠誠度量表相關分析 45
3.7 效度分析 46
四、資料分析 47
4.1 問卷分析 47
4.2 樣本敘述 47
4.2.1華航旅客背景變項統計變項分析 47
4.2.2消費者行為統計分析 49
4.3 研究變項之描述性統計分析 51
4.3.1企業永續經營之描述性統計分析 51
4.3.2企業形象之描述性統計分析 54
4.3.3顧客忠誠度統計分析 55
4.4 研究變項之信度分析 56
4.5 研究變項之差異性分析 57
4.5.1獨立樣本T檢定 57
4.5.2性別對企業永續經營、企業形象和顧客忠誠度之差異分析 58
4.5.3中華航空會員對企業永續經營、企業形象和顧客忠誠度之差異分析 58
4.5.4單因子變異數分析 59
4.5.5年齡對企業永續經營、企業形象和顧客忠誠度之差異分析 59
4.5.6教育程度對企業永續經營、企業形象和顧客忠誠度之差異分析 61
4.5.7職業對企業永續經營、企業形象和顧客忠誠度之差異分析 62
4.5.8平均月收入對企業永續經營、企業形象和顧客忠誠度之差異分析 63
4.6研究變項之相關分析 65
4.7研究變項之迴歸分析 65
4.8研究變項之中介分析 66
五、結論與建議 68
5.1 研究結論 68
5.1.1 華航旅客背景變項統計變數對企業形象、企業永續經營、顧客忠誠度之差異分析 69
5.1.2企業形象在企業推動永續經營和顧客忠誠度有顯著相關。 69
5.1.3企業永續經營對顧客忠誠度之關係 70
5.1.4企業形象在企業永續經營及顧客忠誠度兼具有中介效果 71
5.2 實務建議 71
5.3 後續建議 72
參考文獻 73
附錄 79

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