自聯合國發布「2030永續發展議程」與設立17項永續發展目標（SDGs）以來，高等教育機構成為推動永續發展的重要角色，需要展現相關行動以實現SDGs，並開始發布永續報告書向社會傳達其永續發展成果。隨著全球對永續發展的重視，出現以SDGs為評估標準的大學排名系統。泰晤士高等教育（Times Higher Education, THE）從2019年起發表世界大學影響力排名（Impact Rankings），是第一個根據SDGs表現評估大學的排名系統，被視為一種了解大學執行SDGs成效的工具。由於目前關於臺灣高等教育機構THE影響力排名與永續報告書的研究還相當缺乏，因此本研究之目的為了解THE影響力排名中臺灣高等教育機構的排名情況，及分析其中八所大學之永續報告書以了解臺灣高等教育機構各項SDGs的行動策略。
本研究採用描述性分析與文件分析，針對永續報告書使用Monteiro et al. (2023)提出之永續發展目標報告評估框架，分析臺灣高等教育機構實踐SDGs之具體作為，並比較各項SDGs資訊揭露差異。
研究結果發現，臺灣參與THE影響力排名的大學數量逐年提高，且在最新排名結果中，臺灣公立大學、公立技職及私立大學的入榜數量已超過全國同類型大專院校數的50%。綜合探討臺灣高等教育機構在THE影響力排名結果與永續報告書可發現呈現相同趨勢，SDG9為排名成績最優秀的項目，各校皆積極推動產學合作與創新技術發展。而平均排名成績較低的項目為SDG5、14與15，SDG14更為資訊揭露比例最低的項目，表示環境方面在大學受到較少關注。
本研究藉由分析臺灣高等教育機構在THE影響力排名的趨勢發展與大學永續報告書內容，了解大學可透過結合內部行動和外部合作，綜合運用資源、技術與知識，發揮教育、研究和社會服務等功能，實踐各項SDGs。本研究期望提供教育政府機關、大學、大學利害關係人及後續研究者對排名結果運用及永續報告書研究之參考建議。

Since the United Nations launched the "2030 Agenda for Sustainable Development" and established the 17 Sustainable Development Goals (SDGs), higher education institutions have played a crucial role in promoting sustainable development. They are required to demonstrate relevant actions to achieve the SDGs and have begun to publish sustainability reports to communicate their sustainability achievements to society. With the growing global emphasis on sustainable development, university ranking systems based on the SDGs have emerged. Times Higher Education (THE) released Impact Rankings in 2019, the first ranking system to evaluate university performance based on the SDGs. It is considered a tool to understand universities' effectiveness in implementing SDGs.
Due to the current lack of research on THE Impact Rankings and sustainability reports on Taiwan higher education institutions, the purpose of this study is to comprehend the ranking status of Taiwan higher education institutions in THE Impact Rankings and to analyze the sustainability reports of eight selected universities to understand the action strategies of Taiwan higher education institutions for each SDG.
This study adopts descriptive analysis and document analysis. For the sustainability reports, the Sustainable Development Goals Reporting Assessment Framework proposed by Monteiro et al. (2023) is used to analyze the specific actions of Taiwan higher education institutions in implementing SDGs and compare the differences in information disclosure for each SDG.
The research results indicate a steady increase in the number of Taiwan universities participating in THE Impact Rankings each year. In the latest ranking, the inclusion of Taiwan's public universities, public vocational universities, and private universities has exceeded 50% of the total number of similar institutions nationwide. A comprehensive analysis of Taiwan higher education institutions in THE Impact Rankings and sustainability reports shows a consistent trend. SDG9 stands out as the best-performing goal in the rankings, with all universities are actively promoting industry-academia collaboration and the development of innovative technologies. On the other hand, the average ranking scores are lower for SDG5, 14, and 15, with SDG14 having the lowest information disclosure rate, indicating that environmental aspects receive less attention in universities.
This study aims to understand how higher education institutions can implement SDGs by analyzing the trend development of Taiwan higher education institutions in THE Impact Rankings and the content of university sustainability reports. Universities can achieve SDGs by combining internal actions and external collaborations, comprehensively utilizing resources, technology, and knowledge, and fulfilling their roles in education, research, and social service. This study hopes to provide recommendations for educational government agencies, universities, university stakeholders, and future researchers on the application of ranking results and the study of sustainability reports.

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