一九九二年聖嚴法師提出法鼓山的核心理念「心靈環保」，與之後提出的四種環保、心五四及心六倫，共成一個具有精神理念、具體作法及影響力的體系，也與企業社會責任（CSR）的概念相呼應。聯合國於二○一五年發布17 項永續發展目標（SDGs），讓企業能在CSR 目標設定及履行上有所依循。本研究探討心靈環保與CSR 及SDGs 間的呼應關係，也蒐集公司二○一七年CSR 報告書中SDGs 揭露情況與其實踐程度，探討董事會特質、股權結構及利害關係人等因素，是否影響公司揭露及實踐SDGs。實證結果指出，當公司董事會獨立性高、董事持股質押比率低、員工人數多、公司規模較大及財務績效較佳時，較可能揭露SDGs 相關資訊，且實踐程度較高；另與供應商的關係較緊密，其SDGs實踐程度也較高；然而，當公司負債比率較高時，其SDGs實踐程度較低。

Master Sheng Yen introduced the protecting spiritual environment (PSE), the core concept of Dharma Drum Mountain in 1992. The composition of Protecting the Four Environments, the Fivefold Spiritual Renaissance Campaign and the Six Ethics of the Mind is a sound system that includes concepts, practical guides and impacts. This system is in concert with the concept of corporate social responsibility (CSR). In 2015, the United Nations adopt the sustainable development goals (SDGs). That provide a guidance to help firms to set up CSR goals and direction of CSR implementation. This study investigated the consistence between PSE and CSR and SDGs, and collected disclosure levels of SDGs from the CSR reports of the year 2017 to measure firms’ CSR performance. Then this research investigated whether characteristics of the board of directors, ownership structure and responses of stakeholders affect the firms’ decision of the disclosure of SDGs. The empirical results indicated that when firms have higher independence of the board of directors, a lower rate of share collateralization by directors, more employees, a bigger firms’ size and better financial performance, they are more likely to disclose information of SDGs and implement a higher levels of SDGs. In addition, while firms have close relationships with suppliers, they had a higher implementing level of SDGs. However, firms that burden more liabilities achieve lower implementing level of SDGs.