齊柏林執導的一部紀錄片「看見台灣」，片段中揭露亞泥位於「太魯閣國家公園」採礦區山林毀損的問題，卻引發社會大眾的關注。所幸，經過亞泥長期以來，積極不斷跟當地居民溝通協調，以及深耕服務原住民社區部落事務與教育，投資經營宣揚「永續礦山、原生植物園區、蝴蝶生態園區」等理念的推廣，以改變社會與環保團體的觀感。有鑑於此，可否扭轉亞泥改善利害關係人的評價及社會的形象？本研究發現當地社區的居民和業者，致力於開發太魯閣族文化相關「商品」、「伴手禮」、「傳統技藝」的推廣，應能融入至「地方創生」價值鏈的發展趨勢。藉探討業者「個案研究」的成果，或許可成為亞泥花蓮廠ESG與在地關係的永續經營策略之參考。

A documentary film Seeing Taiwan directed by Zeppelin, which of a part was exposed about destruction of mountains and forests within the mining area of ACC (Asia Cement Corporation) at Taroko National Park. However, it was attracted an attention of the social publics. Fortunately, local residents are continuously actively communicated and coordinated a long-term by ACC, who indigenously cultivates and serves the aboriginal tribal communities of affairs with education as well as deeply. ACC invests and manages and promotes that is Sustainable Mining Mountain, Native Botanical Park, Butterfly Ecological Park as three ideas, which may change into the viewpoints of Social and Environmental Protection Groups. Can ACC twists to improve the evaluation of stakeholders and social image accordingly or not？ Our study has found that residents and business owners enthusiastically promote to develop in the culture of Taroko people as concerning with commodity and souvenir and traditional technic, which should get into the trendy development of regional revitalization value chain as good as possible. Therefore, discusses on business owner as the result of Case Study, which may become a reference for ESG of Hualien plant of ACC with local relationship such as a sustainable management strategy.