永續發展已成為時下各界關注的重要議題，儘管許多大學已將其概念納入發展方針，不過仍缺乏全面性的永續評估指標系統，反觀商業界近年來盛行以環境（Environmental）、社會（Social）與治理（Governance）概念（統稱：ESG）來衡量永續實踐績效。然而過去ESG相關議題的討論多集中於商管金融領域，但鮮少研究將ESG指標應用至高等教育領域。本文整理國內外相關文獻，歸納出應用於國立清華大學之ESG指標初步架構，透過專家效度問卷進行指標修正後，建構出正式層級架構共21項指標，接著採用AHP層級分析法（Analytic Hierarchy Process）建立評估模式，依四螺旋模型遴選相關利害關係人分為產、官、學、民來進行AHP問卷調查，並在分析後歸結出國立清華大學在ESG構面及細項指標各自的重要程度為何。研究結果顯示：利害關係人認為國立清華大學在ESG總體以治理（G）構面最為重要，社會（S）構面權重次之，而環境（E）構面最低；整體指標則是以教學與研究資源受到最大重視。本研究結果可提供大學不同面向的意見作為高等教育法人化和校務永續發展的參考方向，未來可進一步透過適宜方法，建立適用於大學之ESG實務評估系統，進而提供ESG各面向的政策建議。

Sustainable development has become an important issue of concern to all walks of life nowadays. Although many universities have incorporated the concept into their sustainable development policies, there is still a lack of a comprehensive sustainability evaluation index system. In contrast, in recent years, the business community has become popular in terms of environmental, social and governance concepts (ESG) to measure sustainable performance. However, in the past, discussions on ESG-related issues were mostly focused on the field of business administration and finance, but there has been little research on applying ESG indicators to the field of higher education. This research collated relevant domestic and foreign literature and summarized the preliminary structure of ESG indicators applied to National Tsinghua University. After revising the indicators through expert validity questionnaires, a formal hierarchical structure of 21 indicators was constructed, and then the Analytic Hierarchy Process (AHP) was used to establish an evaluation model and select relevant stakeholders according to the four-helix model into industry, government, academia, and citizens to conduct an AHP questionnaire survey, and after analysis, concluded the importance of National Tsinghua University in ESG aspects and detailed indicators. The research results show that stakeholders believe that the governance (G) aspect of National Tsinghua University is the most important in the overall ESG, followed by the social (S) aspect, and the environment (E) aspect is the lowest; the overall index is based on teaching and Research resources are given utmost importance. The results of this study can provide implications from different aspects of the university as a reference direction for the legalization of higher education and the sustainable development of university affairs. In the future, appropriate methods can be further used to establish an ESG practical evaluation system suitable for universities, and then provide policy suggestions for various aspects of ESG.