Competency and Training Needs for Net-Zero Sustainability Management Personnel

Abstract

This study investigates the job competencies and training needs of net-zero sustainability management personnel in Taiwan, in response to increasing climate change and ESG-related challenges. Using the Importance-Performance Analysis (IPA) method, the research surveyed 26 experts and 395 corporate sustainability professionals based on official competency standards issued by Taiwan’s Workforce Development Agency (WDA) and the Industrial Development Administration (IDA). The results indicate that training is most urgently needed in seven knowledge competencies (e.g., sustainable development concepts, GHG inventory reporting, and international sustainability standards), eight skill competencies (e.g., project planning, cross-departmental communication, cost budgeting, and benefit analysis), and one key attitude competency—proactiveness. The study also identifies discrepancies between expert evaluations and personnel self-assessments. While limited by its reliance on self-reported data, cross-sectional design, and constraints in identifying all net-zero engaged organizations, this study contributes original insights into sector-specific training priorities. The findings provide a guide for organizations to develop targeted, competency-based training programs that can enhance sustainability performance and support Taiwan’s transition toward net-zero emissions.

1. Introduction

The world is currently facing significant challenges due to climate change, which poses unprecedented threats to biodiversity, the environment, and human survival. This situation has resulted in ecological disasters, including extreme weather events and rising sea levels [1]. In response to the ongoing deterioration of climate conditions, the Paris Agreement, established during the 2015 United Nations Climate Change Conference (COP21), introduced the concept of carbon reduction through Nationally Determined Contributions (NDCs). This framework requires countries to set achievable carbon reduction targets based on their capabilities and economic contexts [2]. The agreement stipulates that the global average temperature increase should be limited to below 2 °C, with efforts to restrict it to 1.5 °C above preindustrial levels [3]. However, on 20 January 2025, shortly after his inauguration, U.S. President Donald Trump signed an executive order to withdraw the United States from the Paris Agreement for a second time, highlighting the continuing geopolitical challenges in international climate governance [4].

Over 140 developed nations, including the United States and European Union countries, are actively pursuing net-zero targets [5]. In Taiwan, the government has set a goal for a “2050 Net-zero Transition” [6], focusing on four key areas: energy, industry, lifestyle, and society [7]. This aligns with international efforts to meet the United Nations’ net-zero emissions target by 2050 [8]. As the significance of net-zero emissions becomes increasingly recognized, the Taiwanese government is implementing relevant policies, prompting businesses to acknowledge the importance of greenhouse gas inventories and reductions. The Financial Supervisory Commission has mandated that TWSE/TPEx-listed companies complete their greenhouse gas inventories by the end of 2027, with verification required by 2029 [9]. This information must be included in ESG (Environmental, Social, and Governance) sustainability reports, leading companies to recruit or train personnel to manage these tasks effectively. The ESG framework, first introduced in the “Who Cares Wins” report by the United Nations Global Compact [10], has become a crucial aspect of corporate operations [11]. It serves as a guiding principle for corporate social responsibility (CSR) practices [12,13]. As net-zero sustainability management emerges as a vital profession, this study aims to identify the competencies required for personnel in this field and assess their training needs.

2. Literature Background

To compile relevant literature, we searched multiple databases, including Scopus, Web of Science, Google Scholar, and official government repositories in Taiwan. The main keywords used included “sustainability competencies”, “net-zero management”, “corporate ESG training”, and “competency framework”. The inclusion criteria focused on peer-reviewed articles, government-issued competency standards, and policy documents published between 2010 and 2024. Studies unrelated to sustainability management, ESG competencies, or those lacking focus on training needs were excluded. Based on the literature search, the review was structured into three thematic areas: Section 2.1 Job Responsibilities of Net-zero Sustainability Management Personnel, which summarizes the core functions and duties of these roles; Section 2.2 Job Competencies of Net-Zero Sustainability Management Personnel, which outlines the knowledge, skills, and attitudes required; and Section 2.3 Assessment of Training and Education Needs, which focuses on identifying competency gaps and priority areas for training interventions.

2.1. Job Responsibilities of Net-Zero Sustainability Management Personnel

Net-zero sustainability management personnel is an emerging profession, with the role of “ESG Sustainability staff of Management” being highlighted as one of the Top 10 Highlight Jobs in 2022 [14]. In the current employment landscape, organizations often refer to positions in sustainability management as ESG Sustainability Specialist or ESG Sustainability Manager. However, the designation “manager” (師) is classified at Level 6 according to the occupational competency standards established by the Workforce Development Agency (WDA) [15,16] for Corporate Sustainability Development Personnel (BGM1219-004v1) [15] and Corporate Sustainability Environmental Management Personnel (BAS2421-004v1) [16]. This classification limits the effective deployment and integration of such roles. Consequently, this study posits that “sustainability staff of management” is a more fitting title. Given the increasing focus on greenhouse gas inventories and reductions driven by the net-zero emissions trend, this study references the competency standards for Net-zero Carbon Planning Manager (BGM1219-005v1) [17] issued by the Industrial Development Administration, Ministry of Economic Affairs (IDA) [17], thereby incorporating “net-zero” into the title.

The job responsibilities of net-zero sustainability management personnel encompass developing sustainability strategies, executing action plans, managing projects, tracking performance, engaging stakeholders, and preparing sustainability reports. These roles align with definitions from domestic job platforms, such as 1111 Job Bank [18], which emphasize supporting organizations in achieving ESG objectives while maintaining a balance across environmental (E), social (S), and governance (G) dimensions. In addition to local sources,

Table 1. Studies related to job duties and responsibilities of net-zero sustainability management personnel.

	Author and Year Ref. No.	Seeber et al. 2019	Niven Huang 2020	NSW *1 2020	S. *2 2022	Venn et al. 2022	iCAP *3 2022	Indeed 2023	iCAP *4 2023	iCAP *5 2023	O*NET 2024	NYCS *6 2024
Duties and Responsibilities		[28]	[29]	[21]	[22]	[30]	[15]	[20]	[16]	[17]	[19]	[23]
Assessment of the Balancing Act of ESG for Corporates				✓	✓	✓	✓	✓				✓
Evaluation of Corporate ESG Risks						✓	✓	✓				✓
Understanding of Current Government and International Laws and Regulations			✓		✓		✓	✓
Updates on Sustainable Development Trends			✓		✓	✓	✓				✓
Solutions to Problems Associated with Sustainable Development				✓	✓		✓				✓
Formulation of Sustainable Development Strategies		✓		✓	✓	✓	✓	✓			✓	✓
Budgeting and Resources for Sustainability Action Plans				✓			✓				✓
Implementation of Sustainability Action Plans		✓		✓	✓	✓	✓	✓				✓
Management of Sustainable Development Projects and Tracking of Performance Indicators		✓		✓		✓	✓	✓			✓	✓
Communication with Stakeholders		✓	✓	✓	✓	✓	✓	✓				✓
Conducting and Reporting of GHG Inventories			✓	✓		✓			✓	✓		✓
Preparation of Sustainability Reports			✓				✓	✓		✓	✓
Establishment and Maintenance of Documents Related to Sustainable Development							✓			✓	✓
Reporting of Sustainable Development and Showcase of Achievements and Key Performance		✓	✓	✓			✓	✓		✓		✓

Note: *1: NSW Dept of Planning, Industry and Environment. *2: Scalabrino. *3: Corporate Sustainability Development Personnel *4: Corporate Sustainability Environmental Management Personnel *5: Net-zero planning managers. *6: National Youth Council Singapore.

consolidates responsibilities based on international references, including peer-reviewed journals, O*NET [19], Indeed [20], the NSW Department of Planning, Industry and Environment (Australia) [21], the European Commission [22], and the National Youth Council Singapore [23]. These sources collectively outline key competencies and job expectations for sustainability professionals in different global contexts. Furthermore, tasks such as ESG strategy implementation, GHG inventories, and regulatory analysis have gained prominence, especially as the Financial Supervisory Commission [24,25] now requires listed companies to enhance ESG disclosures and submit sustainability reports. Covering the period from 2019 to 2024, Table 1 also reflects evolving academic and practical discourse on net-zero sustainability, incorporating perspectives from countries like the United States, Taiwan, and Singapore. The transition toward net zero has shifted from general environmental consciousness to a central strategy for tackling the global climate crisis [26], underscoring the influence of policy, science, and societal change [27]. As such, the role of net-zero sustainability management personnel has become increasingly vital in shaping corporate sustainability efforts.

2.2. Job Competencies of Net-Zero Sustainability Management Personnel

Understanding the job competencies required for net-zero sustainability management personnel is essential for enhancing workforce capabilities in response to evolving ESG and climate-related challenges. In this section, the concept of “competency” is first defined, followed by a detailed summary of the knowledge, skills, and attitudes expected from such personnel based on Taiwan’s official competency standards provided by WDA and IDA. Furthermore, the notion of training needs is introduced to assess the gaps between existing capabilities and job requirements. This analysis forms the core objective of this study—identifying the key competency areas where training is most urgently needed to support the development of effective net-zero sustainability management professionals.

2.2.1. Definition of Competency

The concept of competency can be traced back to “Testing for competence rather than for ‘intelligence” published by McClelland [31]. McClelland believed that intelligence tests commonly used at schools or workplaces cannot accurately measure a person’s true abilities and potential. He suggested an emphasis on task-related specific capabilities, which better identifies the skills necessary for performing tasks or work. Since then, a plethora of competency studies have emerged. This study has compiled definitions from scholars in relevant literature (Table 2).

A comprehensive review reveals that the concept of competency has evolved from initially focusing on abilities related to specific positions to a combination of knowledge, skills, attitudes, and personal characteristics (others). This combination can be observed and evaluated; hence, actual workplace performance can be demonstrated. It also serves as a key indicator for evaluating employees and their contributions to organizations, and can even be trained to address competency gaps for the development of human resources in an organization.

Based on the literature review of competency definitions described above, this study adopts the definition provided by Taiwan’s Ministry of Labor [32] as the most comprehensive and suitable for our research purposes. The Ministry of Labor defines competency as “a combination of capabilities, including knowledge, skills, attitudes, or other characteristics required to complete certain work tasks or to enhance current and future performance of both individuals and organizations” [32]. This definition aligns closely with the aims of the present research, particularly regarding identifying job competencies and assessing training needs for net-zero sustainability management personnel. Therefore, the subsequent analysis and results presented in this study are based on this definition. For comparison and reference purposes, Table 2 further summarizes other definitions proposed by various scholars.

Table 2. Definition of competency.

Author (Year)	Ref. No.	Definition of Competency
McClelland (1973)	[31]	It is a specific ability and should be focused on the measurement of specific tasks.
Spencer and Spencer (1993)	[33]	Competency represents an individual’s potential characteristics. It is an aggregate of both explicit and implicit traits.
Dalton (1997)	[34]	It is the comprehensive manifestation of professional, technical, and functional skills required for a specific position or job, along with personal characteristics and values.
Lin, Teng and Liu (2006)	[35]	Competency refers to a set of indicators including knowledge, techniques, abilities, motivations, and traits that can differentiate between high and low employee performance.
Lai and Li (2011)	[36]	Competency encompasses the knowledge, skills, and abilities (KSAs) required to successfully execute important work roles or functions within a specific industry or occupation.
Ministry of Labor (2013)	[32]	It is a combination of capabilities including knowledge, skills, attitudes, or other characteristics required to complete certain work tasks or to enhance current and future performance of both individuals and organizations.
Chang and Chang (2017)	[37]	Competency is the capability an individual possesses to perform certain work, where knowledge, skill, behaviors and personal potential qualities that are difficult to measure can be observed.
Venn et al. (2022)	[30]	The concept of competency integrates knowledge, skills, and attitudes, with reference to specific work environments or situations.

Table 2. Definition of competency.

Author (Year)	Ref. No.	Definition of Competency
McClelland (1973)	[31]	It is a specific ability and should be focused on the measurement of specific tasks.
Spencer and Spencer (1993)	[33]	Competency represents an individual’s potential characteristics. It is an aggregate of both explicit and implicit traits.
Dalton (1997)	[34]	It is the comprehensive manifestation of professional, technical, and functional skills required for a specific position or job, along with personal characteristics and values.
Lin, Teng and Liu (2006)	[35]	Competency refers to a set of indicators including knowledge, techniques, abilities, motivations, and traits that can differentiate between high and low employee performance.
Lai and Li (2011)	[36]	Competency encompasses the knowledge, skills, and abilities (KSAs) required to successfully execute important work roles or functions within a specific industry or occupation.
Ministry of Labor (2013)	[32]	It is a combination of capabilities including knowledge, skills, attitudes, or other characteristics required to complete certain work tasks or to enhance current and future performance of both individuals and organizations.
Chang and Chang (2017)	[37]	Competency is the capability an individual possesses to perform certain work, where knowledge, skill, behaviors and personal potential qualities that are difficult to measure can be observed.
Venn et al. (2022)	[30]	The concept of competency integrates knowledge, skills, and attitudes, with reference to specific work environments or situations.

2.2.2. Job Competencies of Net-Zero Sustainability Management Personnel

This study explores the occupational competencies of net-zero sustainability management personnel. Competency consists of knowledge (K), skills (S), and attitudes (A). Cira and Benjamin [38] mentioned that competencies are the knowledge, skills, and attitudes required for specific positions, with an emphasis on individual performance and achievement in specific roles. Shi N-J [39] also noted that competencies enable employees to achieve expected quality, quantity, and performance standards in various organizational environments. Therefore, training plans specific to job positions and levels will help enhance individual competencies.

Based on the job responsibilities of net-zero sustainability management personnel identified in Table 1, and following the definition of competency adopted from Taiwan’s Ministry of Labor presented in Table 2, this study references the competency standards developed by WDA [15,16] and IDA [17]. Competencies were categorized into three primary dimensions—knowledge (K), skills (S), and attitudes (A)—aligned with the job requirements outlined previously. Specifically, this study refers to the competency standards for Corporate Sustainability Development Personnel (BGM1219-004v1) [15], Corporate Sustainability Environmental Management Personnel (BAS2421-004v1) [16], and Net-zero Carbon Planning Manager (BGM1219-005v1) [17]. Accordingly, the specific competencies in terms of knowledge, skills, and attitudes selected for net-zero sustainability management personnel are listed in

Table 3. Competency dimensions of net-zero sustainability management personnel.

Dimension	Occupational Competencies	Source
Knowledge (K)	K01: Concept of corporate sustainable development K02: Business ethics K03: Concept of corporate strategic planning K04: Concept of corporate social responsibility K05: Concept of corporate governance K06: Regulations related to corporate sustainable developments K07: Concept of corporate sustainable development K08: Scope of corporate sustainability project management K09: Details of corporate sustainability project contracts K10: Interested parties of corporate sustainability projects K11: Concept of quality management K12: Concept of human resources K13: Concept of risk management K14: Concept of cost management K15: Details of corporate sustainability project management and business plans K16: Specifications of sustainability reports K17: Performance management of corporate sustainability projects	[14]
	K18: Concept of sustainable development K19: Laws and regulations related to environmental protection K20: Concept of air pollution prevention and control K21: Concept of professional documents about environmental protection K22: ISO standards K23: Concept of GHG emission sources K24: Details of GHG inventory reports K25: Principles of report reviews K26: Concept of GHG emission reduction	[15]
	K27: Important international conventions K28: Workflows and knowledge of corporate operations K29: Knowledge in corporate governance K30: Concept of net-zero emissions K31: Concept of environmental accounting K32: Energy supply model to achieve net-zero K33: Recycling and reuse model to achieve net-zero K34: Low-carbon introduction model to achieve net-zero K35: Negative-carbon and value-add model to achieve net-zero K36: Impact of corporate net-zero sustainable development and stakeholders K37: Information on international environmental protection standards and regulations K38: Regulations and standards on corporate social responsibility K39: Domestic and overseas sustainability ratings, standards and indices	[16]
Skills (S)	S01: Ability to collect and interpret data on corporate sustainability S02: Ability to listen correctly S03: Ability to communicate and coordinate S04: Ability to determine and discriminate data on corporate sustainability S05: Ability in word processing S06: Ability to adjust to new opportunities and implement sustainability projects S07: Ability to use information technology S08: Ability to plan and produce timetables for corporate sustainability projects S09: Ability in cost planning and budgeting S10: Ability to prepare corporate sustainability project management plans S11: Ability in the planning of mechanism for cross-departmental communication S12: Ability to manage and control the progress of corporate sustainability projects S13: Ability to manage and control the quality of corporate sustainability projects S14: Ability to handle the abnormalities in corporate sustainability projects S15: Ability to prepare corporate sustainability reports S16: Ability to analyze the benefits of corporate sustainability projects	[14]
	S17: Data inquiry and analysis ability S18: Schedule management S19: Ability to operate the platform for corporate GHG emission information S20: Ability to conduct GHG inventories S21: Ability to prepare inventory reports S22: Ability to analyze and resolve problems S23: Ability to innovate	[15]
	S24: Ability in project management S25: Ability in analysis and planning S26: Ability to collect and interpret data related to net-zero transition and sustainability S27: Ability in innovative thinking S28: Audit ability	[16]
Attitudes (A)	A01: Proactiveness A02: Self-management A03: Pressure tolerance A04: Caution and meticulousness A05: Team spirit A06: Ability to cope with uncertainties A07: Friendliness A08: Continued learning A09: Honesty and integrity	[14,15,16]

Source: Adapted from [15,16,17].

.

2.3. Assessment of Training and Education Needs for Net-Zero Sustainability Management Personnel

To ensure that net-zero sustainability management personnel can meet evolving job demands, it is crucial to identify and address gaps in their competencies through effective training and education. This section explores the fundamental concepts of training, highlights its role in enhancing professional capabilities, and introduces the analytical framework used to assess training needs. By examining the difference between required and actual competencies, this study aims to clarify how targeted training strategies can bridge the gap and support organizational sustainability goals.

2.3.1. Meanings of Training and Education

Chang J-C [40] mentioned that training and education is a process that can improve employees’ technical skills and capabilities for performing specific tasks. Training is a key pathway to enhancing individual and organizational effectiveness [41], with the core purpose of improving employees’ knowledge levels, technical abilities, and core competencies [42]. Therefore, corporate internal training or corporate educational training often refers to “training” rather than “education” [43]. The gap identified in a competency inventory indicates that the actual competencies are lower than those required for the work role and hence it is necessary to enhance competency with training and education [44]. Training needs can be explained by the formula D = M- −I, where training needs are the capabilities required by organizational goals minus the employees’ existing capabilities [40,45], as illustrated in Figure 1.

In addition to technical skills, soft skills are equally essential for net-zero sustain-ability management personnel. Competencies such as communication, coordination, teamwork, adaptability, and self-management—which are highlighted in Table 3—play a critical role in cross-departmental collaboration, stakeholder engagement, and effective implementation of sustainability initiatives. Therefore, training and education should not only focus on technical knowledge and skills, but also emphasize the development of soft skills, which are vital for navigating complex organizational dynamics and promoting sustainable transformation.

2.3.2. Methods to Assess Training and Educational Needs

Training Needs Assessment (TNA) is the first procedure for a training system. It is also an analytical capability that training personnel in organizations must possess [46]. Past research indicates that Importance-Performance Analysis (IPA) can be used to explore competencies and assess training needs. For example, Chen S-P [47] applied IPA to conduct a competency analysis and training needs assessment for managers in the travel industry. Wen W-L [48] also employed IPA to analyze competency details and assess training needs for claims personnel in the life insurance industry. The IPA method, according to Martilla and James’ [49] is based on a matrix of two dimensions: the mean of importance placed by consumers (Y-axis) and the mean of performance of automobile marketing (X-axis). This study uses the Y-axis to represent the competencies required of net-zero sustainability management personnel (importance level), and the X-axis to indicate the competencies they currently possess (possession level). The matrix graph is plotted by using these two mean values, with each of the four quadrants indicating the following meanings: Quadrant A represents competencies that experts consider highly important (required) and that current net-zero sustainability management personnel self-assess as highly possessed. This quadrant is categorized for maintenance training. Quadrant B represents competencies with high importance but low possession levels, and is listed for enhanced training. Quadrant C represents competencies with both low importance and low possession levels, and is designated for minimal training. Quadrant D represents competencies with low importance but high possession levels and should be listed as no training required. The matrix is illustrated in Figure 2.

3. Research Methodology

This study conducted a literature review to understand the responsibilities and competencies of net-zero sustainability management personnel and then issued a questionnaire survey to investigate competency gaps among net-zero sustainability management personnel. By comparing the competencies that experts believe should be possessed with those currently possessed by net-zero sustainability management personnel, this study analyzed the competency gaps between the two to assess training needs.

Research participants

To achieve the research objectives, this study addresses the following research questions:

• RQ1: Based on the Importance-Performance Analysis (IPA), what knowledge, skills, and attitude competencies of net-zero sustainability management personnel in Taiwan are most urgently in need of training?
• RQ2: Are there significant gaps between expert evaluations and self-assessments of these competencies among practitioners?

3.1. Experts

This study invited experts to complete the questionnaire about required competencies in order to draw on their background and practical experience to understand the competencies that net-zero sustainability management personnel should possess. Convenience sampling was used for the expert survey by inviting a total of 26 experts, including supervisors of net-zero sustainability operations in organizations, industry experts, and scholars with relevant practical experience. All experts had a tenure of more than 3 years (

Table 4. The experts for survey in this study.

Expert No.	Industry	Company Size	Current Job Title	Tenure
MA01	Manufacturing	Large corporate	Assistant Manager	≥15 years
MA02	Manufacturing	Large corporate	Consultant	≥10 years or above and <15 years
MA03	Manufacturing	Large corporate	Researcher	≥3 years and <5 years
MA04	Manufacturing	SME	Vice President	≥3 years and <5 years
MA05	Manufacturing	Large corporate	Supervisor	≥5 years and <10 years
MA06	Manufacturing	SME	General Manager	≥3 years and <5 years
SA01	Service	SME	General Manager	≥5 years and <10 years
SA02	Service	SME	General Manager	≥3 years and <5 years
SA03	Service	Large corporate	Manager	≥10 years or above and <15 years
SA04	Service	Large corporate	Vice President	≥3 years and <5 years
SA05	Service	Large corporate	General Manager	≥10 years or above and <15 years
SA06	Service	Large corporate	General Manager	≥3 years and <5 years
SA07	Service	SME	Vice President	≥5 years and <10 years
SA08	Service	SME	Consultant	≥5 years and <10 years
SA09	Service	SME	Researcher	≥10 years or above and <15 years
SA10	Service	Large corporate	Sustainable Development Engineer	≥5 years and <10 years
SA11	Service	Large corporate	Project Manager	≥5 years and <10 years
NP01	Non-business organization	Non-business organization	Adjunct Assistant Professor	≥3 years and <5 years
NP02	Non-business organization	Non-business organization	Director	≥3 years and <5 years
NP03	Non-business organization	Non-business organization	Consultant	≥10 years or above and <15 years
NP04	Non-business organization	Non-business organization	Head	≥15 years
NP05	Non-business organization	Non-business organization	Researcher	≥15 years
NP06	Non-business organization	Non-business organization	Project Manager	≥10 years or above and <15 years
NP07	Non-business organization	Non-business organization	Assistant Researcher	≥5 years and <10 years
NP08	Non-business organization	Non-business organization	Consultant	≥15 years
NP09	Non-business organization	Non-business organization	Consultant	≥5 years and <10 years

).

In addition to collecting expert background data, this study analyzed the importance ratings of the 76 competency items (39 knowledge, 28 skills, and 9 attitudes) provided by the 26 experts. The average importance ratings for knowledge, skills, and attitudes were 4.34, 4.33, and 4.41, respectively, indicating that all three dimensions were perceived as highly important. Among the items, the top-rated competencies included “K01: Concept of corporate sustainable development”, “S11: Ability in planning of mechanism for cross-departmental communication”, and “A01: Proactiveness”. These results reveal that experts consistently emphasized the need for strategic thinking, communication, and initiative in net-zero sustainability management. The detailed comparison between expert evaluations and self-assessments by personnel is presented in the following section using the IPA method.

3.2. Net-Zero Sustainability Management Personnel

To effectively assess the training needs of net-zero sustainability management personnel, it is crucial to identify appropriate research participants. Given the limited availability of comprehensive databases, this study adopted snowball sampling to reach professionals currently engaged in sustainability roles within corporations. The following section outlines the research population and sampling approach in detail.

3.2.1. Research Population

According to current government policies, only certain TWSE/TPEx-listed companies are required to submit and publish sustainability reports. There is no complete and accurate data for companies and organizations that are not yet regulated but voluntarily complete sustainability reports. Therefore, this study uses the snowball sampling method for the survey. Fu Y-C [50] indicated that snowball sampling is typically used to study difficult-to-find subjects or when the research topic is particularly sensitive. As it is usually challenging to determine the accurate population size and boundaries, snowball sampling comes with sampling errors. However, Dragan and Isaic-Maniu [51] explained that this sampling method can actually improve survey methods for closed populations in social research. To profile the net-zero sustainability management personnel or relevant staff members currently in corporations, this study employed snowball sampling for the survey.

3.2.2. Research Sample Selection

This study employed snowball sampling to survey net-zero sustainability management personnel, ensuring respondents possessed relevant work experience. As per Creswell’s recommendation [52], a sample size exceeding 350 is deemed adequate for representativeness. Accordingly, the study targeted 350 participants, initiating data collection with known professionals and expanding outwards. Ultimately, 395 valid questionnaires were collected, forming the basis for analyzing net-zero emissions and sustainable development implementation within Taiwanese businesses.

However, precise figures on Taiwan’s net-zero sustainability workforce are limited. Nevertheless, data from 104 Job bank indicates a substantial demand, with 18,525 personnel sought in 2024. This trend is further supported by Central News Agency reports, highlighting a ten-fold increase in “green collar” job demand over the past decade, particularly within manufacturing and semiconductor sectors [53].

Given the evolving nature and specialized requirements of these roles, identifying qualified participants posed challenges. Yet, aligning with Creswell’s [52] assertion that a sample exceeding 350 provides sufficient representativeness in educational research, and considering the estimated population of several thousand, the collected 395 samples offer a robust foundation for analysis. This potential bias will be considered a limitation of this study.

3.3. Questionnaire Design

3.3.1. Questionnaire Preparation

This study conducted research with a questionnaire survey. The questionnaire is based on Corporate Sustainability Development Personnel (BGM1219-004v1) [15], Corporate Sustainability Environmental Management Personnel (BAS2421-004v1) [16] issued by the Labor Development Agency [15,16] and Net-Zero Carbon Planning Manager (BGM1219-005v1) [17] issued by the Industrial Development Administration, Ministry of Economic Affairs [17]. There are a total of 39 items on Knowledge, 28 items on Skills and 9 items on Attitudes.

3.3.2. Reliability and Validity Analysis

Validity Analysis

The competency standards used in this study were developed by official authorities and possess a certain degree of expert validity. Therefore, after the questionnaire was completed, it was distributed directly to the research participants.

Reliability Analysis

The questionnaire in this study was divided into an expert questionnaire and a self-assessment questionnaire for net-zero sustainability management personnel. Reliability tests were conducted separately on the importance level (required competencies) in the expert questionnaire and the possession level (existing competencies) of net-zero sustainability management personnel, as shown in

Table 5. Reliability analysis on importance levels of expert questionnaire and self-assessment of net-zero sustainability management personnel.

Variable/Dimension		No. of Questions	Cronbach’s α	Overall Cronbach’s α
Expert questionnaire	Knowledge (K)	39	0.962
	Skills (S)	28	0.962
	Attitudes (A)	9	0.937
	Overall questionnaire	76		0.982
self-assessment questionnaire	Knowledge (K)	39	0.975
	Skills (S)	28	0.966
	Attitudes (A)	9	0.880
	Overall questionnaire	76		0.985

.

The overall Cronbach’s α for the expert questionnaire was 0.982, with all three dimensions (knowledge K, skills S, and attitude A) reporting Cronbach’s α values above 0.90. The overall Cronbach’s α for the self-assessment questionnaire on current net-zero sustainability management personnel was 0.985, with all three dimensions (Knowledge K, Skills S, and Attitude A) showing Cronbach’s α values above 0.80. All reliability tests exceeded 0.70, with overall Cronbach’s α values even exceeding 0.90. This indicates that the questionnaire in this study boasts good reliability.

3.3.3. Questionnaire Responses

In the expert questionnaire section, experts rated the importance of competency items from “Very Important” to “Very Unimportant”, scoring from 5 to 1 point, respectively. In the self-assessment questionnaire on net-zero sustainability management personnel, the respondents who evaluated their own levels of competencies from “Fully Possessed” to “Not at All” also scored from 5 to 1 points.

3.3.4. Data Analysis Methods

Importance-Performance Analysis (IPA): The mean of expert scores and the mean of self-assessment scores by net-zero sustainability management personnel were calculated, in order to plot these values on the X-axis and the Y-axis, respectively. The coordinate values representing each competency were shown in a matrix to understand the significance of each competency in the quadrants.

4. Results and Discussion

This study issued a survey on 26 experts’ opinions and collated the self-assessment results from 395 net-zero sustainability management personnel regarding the importance and the performance of competencies, in order to plot an IPA matrix based on Martilla and James [49].

The mean is 4.34 for the importance level (required) and 3.78 for the possession level (possessed) of knowledge as competency. The mean is 4.33 for the importance level (required) and 3.78 for the possession level (possessed) of skills as a competency. The mean is 4.41 for the importance level (required) and 3.96 for the possession level (possessed) of attitudes as a competency. The plots are shown in Figure 3, Figure 4 and Figure 5.

Based on the competency gaps identified through Importance-Performance Analysis (IPA),

Table 6. Suggested training needs for net-zero sustainability management personnel.

Training Needs	Competency	Occupational Competencies
Enhanced training	Knowledge	K01: Concept of corporate sustainable development
		K03: Concept of corporate strategic planning
		K17: Performance management of corporate sustainability projects
		K24: Details of GHG inventory reports
		K36: Impact of corporate net-zero sustainable development and stakeholders
		K37: Information on international environmental protection standards and regulations
		K39: Domestic and overseas sustainability ratings, standards and indices
	Skills	S01: Ability to collect and interpret data on corporate sustainability
		S08: Ability to plan and produce timetables for corporate sustainability projects
		S09: Ability in cost planning and budgeting
		S10: Ability to prepare corporate sustainability project management plans
		S11: Ability in planning of mechanism for cross-departmental communication
		S12: Ability to manage and control the progress of corporate sustainability projects
		S16: Ability to analyze the benefits of corporate sustainability projects
		S20: Ability to conduct GHG inventories
	Attitudes	A01: Proactiveness
Maintenance training	Knowledge	K02: Business ethics
		K04: Concept of corporate social responsibility
		K05: Concept of corporate governance
		K06: Regulations related to corporate sustainable developments
		K07: Concept of corporate sustainable development
		K08: Scope of corporate sustainability project management
		K13: Concept of risk management
		K14: Concept of cost management
		K18: Concept of sustainable development
		K19: Laws and regulations related to environmental protection
		K22: ISO standards
		K23: Concept of GHG emission sources
		K26: Concept of GHG emission reduction
		K28: Workflows and knowledge of corporate operations
		K29: Knowledge in corporate governance
		K30: Concept of net-zero emissions
	Skills	S03: Ability to communicate and coordinate
		S04: Ability to determine and discriminate data on corporate sustainability
		S07: Ability to use information technology
		S13: Ability to manage and control the quality of corporate sustainability projects
		S17: Data inquiry and analysis ability
		S22: Ability to analyze and resolve problems
		S24: Ability in project management
		S26: Ability to collect and interpret data related to net-zero transition and sustainability
	Attitudes	A02: Self-management
		A05: Team spirit
		A08: Continued learning
		A09: Honesty and integrity
Minimum training	Knowledge	K09: Details of corporate sustainability project contracts
		K10: Interested parties of corporate sustainability projects
		K12: Concept of human resources
		K15: Details of corporate sustainability project management and business plans
		K16: Specifications of sustainability reports
		K27: Important international conventions
		K25: Principles of report reviews
		K31: Concept of environmental accounting
		K32: Energy supply model to achieve net-zero
		K33: Recycling and reuse model to achieve net-zero
		K34: Low-carbon introduction model to achieve net-zero
		K35: Negative-carbon and value-add model to achieve net-zero
	Skills	S06: Ability to adjust to new opportunities and implement sustainability projects
		S14: Ability to handle the abnormalities in corporate sustainability projects
		S18: Schedule management
		S19: Ability to operate the platform for corporate GHG emission information
		S21: Ability to prepare inventory reports
		S23: Ability to innovate
		S25: Ability in analysis and planning
		S28: Audit ability
	Attitudes	A03: Pressure tolerance
		A06: Ability to cope with uncertainties

presents the prioritization of training needs for net-zero sustainability management personnel. The IPA results, illustrated in Figure 3, Figure 4 and Figure 5, categorize each competency item into four quadrants. Items located in Quadrant B (high importance but low self-assessed possession) are classified as requiring enhanced training, while those in Quadrant A (high importance and high possession) are suitable for maintenance training. Items located in Quadrant C (low importance but low possession) are considered to require minimal training. Quadrant D items (low importance and high possession) are not included in training priorities.

Accordingly, Table 6 summarizes the training priority distribution across the three dimensions:

Knowledge: seven items require enhanced training, sixteen items require maintenance training, and 12 items require minimal training.

Skills: eight items require enhanced training, eight items require maintenance training, and 1 item requires minimal training.

Attitudes: one item requires enhanced training, four items require maintenance training, and two items require minimal training.

This classification provides a strategic framework for designing targeted training programs that align with actual competency gaps and job market demands.

The training needs prioritization results summarized in Table 6 offer a strategic foundation for workforce development in the sustainability field. The competencies identified for enhanced training—particularly K01: Concept of corporate sustainable development, S11: Ability in planning of mechanism for cross-departmental communication, and A01: Proactiveness—represent core requirements emphasized in the current job market, as reflected in both the 1111 Job Bank report [18] and statements from industry experts [54]. These results align with previous studies that underscore the importance of communication, project coordination, and proactive problem-solving in managing ESG and net-zero initiatives.

Furthermore, the inclusion of S20: Ability to conduct GHG inventories as a priority for enhanced training directly corresponds to Taiwan’s recent policy mandates requiring all listed companies to complete and verify greenhouse gas inventories by 2029 [9]. This highlights the institutional shift toward capacity building in GHG management and reveals an urgent gap in workforce preparedness. The prioritization framework in Table 6 provides a useful reference for developing tiered training programs and certification systems. As the Ministry of Labor has not yet established official training programs specifically for enhancing net-zero sustainability job functions, most available courses are offered by private training institutions, resulting in inconsistent quality.

Although the competencies designated for maintenance training are relatively well-developed, they remain crucial for professional growth. Conversely, competencies marked as requiring minimal training should not be disregarded entirely. As Seeber et al. [28] and Venn et al. [30] emphasized, long-term competency development requires continuous investment across technical, regulatory, and behavioral dimensions. Therefore, organizations are encouraged to adopt a phased approach to training—starting with enhanced items and expanding progressively to ensure holistic competency advancement.

5. Conclusions and Limitations

This study investigated the current competencies of net-zero sustainability management personnel, applying the Importance-Performance Analysis (IPA) method to compare expert assessments and self-evaluations, thereby identifying training priorities. This section summarizes the key research findings and discusses the study’s limitations, providing a foundation for future research and practical applications.

5.1. Conclusions

Based on the competency gap analysis, this study identifies specific knowledge, skill, and attitude domains that require urgent training. This section further explains the alignment between these key competencies and current industry demands, incorporating insights from domestic job market trends and policy developments to highlight the practical significance of this study in supporting workforce development for net-zero sustainability.

5.1.1. Key Competency Gaps Identified and Their Alignment with Job Market Demands

In terms of the competencies summarized in this study (39 items for Knowledge, 28 items for Skills, and 9 items for Attitudes), the three largest gaps in these three dimensions based on expert reviews and net-zero sustainability management personnel’s self-assessments are the concept of corporate sustainable development, Ability in planning of mechanism for cross-departmental communication, and Proactiveness. This is consistent with the survey conducted by 1111 Job Bank. The job responsibilities listed by 1111 Job Bank [18] for net-zero sustainability management personnel highlight the balanced development of ESG when companies pursue sustainable development. It is also necessary to establish a cross-departmental communication mechanism, proactively resolve problems and follow-up, manage sustainability projects and prepare sustainability reports, to ensure project implementation, target achievement, and effectiveness. Weber Chung, Senior Vice President of 1111 Job Bank, said in the Forum on Sustainability Talent Trends, that companies value competencies such as proactiveness, communication skills, and teamwork in selecting sustainability talent [54]. This is in line with the research findings of this study. This competency gap reflects a consistent discrepancy observed between expert assessments and the self-evaluations of net-zero sustainability management personnel, particularly in conceptual understanding and strategic planning capacities.

5.1.2. Priority Competencies for Training Based on IPA Results

According to the gap analysis on competencies mentioned above, it is necessary to build and strengthen competencies by training the personnel who are not equipped with the competencies for work. In the IPA results, the three key competencies worth exploring are the concept of corporate sustainable development, the ability to plan cross-department communication mechanisms, and the capabilities related to greenhouse gas inventory management. The previous two items are explained above and are consistent with the current job market. The latter item is in alignment with the Financial Supervisory Commission’s GHG inventory policy [8]. These competencies not only emerged as high-priority training needs but also showed the largest performance gaps between experts and practitioners, indicating a mismatch between current capabilities and job market expectations. As a result of the ESG trend, training institutions have rushed to launch related courses targeting individuals who wish to enter the net-zero sustainability field. However, the certificates or licenses from these programs are not officially recognized. Currently, the only officially recognized certificate is “iPAS Net-zero Carbon Planning Manager” basic competency test, first introduced by the Ministry of Economic Affairs in 2024. Therefore, the researcher suggests that companies and organizations should recruit or enhance their capacity in net-zero sustainability management by planning for training courses based on this study’s conclusions and according to their training needs, without delay.

Building upon the above conclusions and findings, this study further proposes recommendations from policy, academic, and managerial perspectives. These suggestions aim to serve as a practical reference for government agencies, educational institutions, and corporate organizations in planning training programs, guiding future academic research, and developing effective human resource strategies in response to the competency challenges posed by sustainability and net-zero transitions.

This study not only identifies key training needs for net-zero sustainability management personnel but also provides meaningful implications in policy, academic, and managerial domains. Policy implications: The results can serve as a reference for government agencies in designing competency-based training programs and official certifications aligned with national net-zero strategies. Academic implications: This research establishes a framework for applying IPA to assess competency gaps and enriches the body of knowledge on sustainability workforce development.

Managerial implications: Organizations can adopt the priority training framework presented in this study to guide talent recruitment, competency development, and ESG-related compliance.

5.2. Limitations

Due to Taiwan’s official policy limitations, only certain TWSE/TPEx-listed companies are currently required to report and publish sustainability reports. Sampling from official data is not possible for companies and organizations that are not yet regulated and voluntarily complete sustainability reports.

Therefore, the first research limitation is the inability to accurately determine the number of companies and organizations engaging in net-zero sustainability initiatives. Secondly, this study employs the Importance-Performance Analysis method based on Martilla and James [48], who used customer ratings to understand company performance and importance. However, this study did not have access to customers. Instead, it relies on self-assessments by net-zero sustainability management personnel to evaluate their competency levels. The potential differences between these two approaches constitute the second research limitation.

Third, questionnaire surveys are cross-sectional research. The data reflect the situations of participants at the time of responses. However, training needs assessment is an ongoing activity requiring long-term and multidimensional examination. Therefore, the third research limitation lies in the temporal nature and the observational dimension of the framework.

Finally, while this study collected responses from personnel engaged in net-zero sustainability tasks across different industries and company sizes, the analysis did not distinguish between sectors or organizational scales. As a result, the findings provide general insights into competency needs but may not reflect the specific priorities of individual sectors (e.g., manufacturing vs. services) or company types (e.g., SMEs vs. large enterprises). Future research is recommended to conduct stratified analyses to develop more targeted training strategies for different organizational contexts.

To strengthen the practical implications of this study, future research and organizational training strategies could explore the integration of emerging digital tools such as Large Language Models (LLMs), including ChatGPT. Recent studies have demonstrated that LLMs are capable of processing complex textual information, identifying gaps in sustainability performance, and assisting companies in aligning with the United Nations Sustainable Development Goals (SDGs) [55,56].

For example, Fonseca et al. [55] developed a framework that leverages ChatGPT in small and medium-sized enterprises (SMEs) to map operational objectives against SDG targets. This approach enabled organizations to better assess sustainability gaps and enhance strategic planning [55]. Similarly, Benjira et al. [56] proposed a method combining LLMs and knowledge graphs to automate SDG tagging and facilitate more accurate sustainability assessments [56]. These innovations align closely with the core goals of this study—identifying and addressing competency gaps among net-zero sustainability management personnel.

Given that this study has outlined key training priorities in knowledge, skills, and attitudes, the potential application of LLMs could provide tailored, real-time support for both training content development and performance evaluation. Thus, future research could investigate how AI-based tools like Chat GPT may be used to simulate training environments, generate dynamic instructional content, and assess organizational alignment with national competency standards.

These insights open a new frontier for policymakers, training institutions, and corporations seeking scalable and adaptive training models to accelerate the development of sustainability talent and support Taiwan’s path toward net-zero transformation.