社會責任投資（Social Responsible Investing，SRI）為近年來興起的投資方式，不僅投資人對於以此類議題為標的的基金、指數感到興趣，學術上亦探討SRI與財務績效間的關係。實務上，現以企業社會責任（Corporate Social Responsibility，CSR）作為SRI的篩選原則，在國際評鑑系統下，可用來檢視企業CSR的發展狀況，並供投資人參考。 台灣目前雖有民間組織進行CSR的評鑑，但公信力及知名度皆不足。有鑑於評鑑方法具商業機密性，本研究首先介紹CSR的評等準則及架構，接著以國外知名且公開的CR Magzine評鑑機構問卷－「企業公民一百強」為例，使用台灣企業為樣本進行試作，並藉由實際案例分析，了解台灣與國際間企業在CSR評鑑的差異；最後，由於台灣非為相關國際組織會員國，國內尚缺完整法規規範，本文將針對本土CSR評鑑執行現況提出建議。 Social Responsible Investing (SRI) is the guiding principles of corporate governance, and also the main issue around the world. Enterprises should not only make profits for shareholders and investors, on the other hand, creating social value as a citizenship. Therefore, many countries around the globe develop the corporate social responsibility (CSR) evaluation systems to evaluate the development condition, and showing their concern about those new financial products. Although there are some of non-governmental organizations (NGO) in Taiwan focusing on CSR evaluation, overall, we're still unable to meet international standards, and credibility has been questioned. This study is based on CSR evaluation system; firstly we introduced the criteria and framework of the CSR, then taking the well-known questionnaire -「100 Best Corporate Citizens」- testing the firms in Taiwan. From external conditions and the extent of CSR within the enterprise, we can then understand the difference in CSR evaluation between Taiwan and international enterprises. Finally, since Taiwan isn't a participant in any relevant international organization and complete norms and regulations are not yet available domestically. According to sample analysis, this article is mainly about the recommendation for the status of implementation of CSR evaluation system in Taiwan.
