研究發現，環境績效指標九大面向中以生物多樣性（EN11~15） 100%、水（EN8~10） 83%、物料（EN1~2） 77%之揭露率最高；產品及服務（EN26~27）42%、能源（EN3~7）34%、交通運輸（EN29）13%之揭露率最低，本研究也建立了指標揭露的難易順序與關聯圖。
本研究提出半導體產業在環境績效指標的揭露分析比較，期望作為企業撰寫CSR 報告書時的依據，同時也提供更嚴謹的評核標準給第三者驗證公司作為查證時的參考。;Sustainable development today has become the world′s most enthusiastic issues, while companies continue to raise Corporate Social Responsibility Report to show as to expose their performance in economic, environmental and social aspects of. CSR Report published by Transparency of the increase in corporate governance, so that stakeholders understand the impact of various aspects of business caused by the impact and help.
In this study, TSMC, UMC, ASE, SPIL the four company of semiconductor manufacturing / packaging and testing industry as a case study in architecture GRI sustainability reporting program’s Global Environment Analysis Report for its CSR performance indicators EN30, related measures and differences , exposing the contents of the degree of compliance with the requirements of environmental indicators GRI, then follow the GRI content and quality of the degree of compliance with the principles and provisions to view their scores and compare.
The study found that environmental performance indicators for nine to biodiversity (EN11 ~ 15) 100%, water (EN8 ~ 10) 83%, materials (EN1 ~ 2) 77% of the highest rates of disclosure; Products and Services (EN26 ~ 27) 42% energy (EN3 ~ 7) 34%, transportation (EN29) expose the lowest rate of 13%, the study also revealed the difficulty to establish a sequence of indicators associated with the map.
Studies have also shown, CSR report substantive content of principles, stakeholder participation, quality principles of accuracy, reliability, are to be strengthened. Many enterprises in the main because existing data revealed significant and have chosen to ignore the substantive issues, such as interest issues related to the concerns of the people shall be the primary goal of disclosure and transparency. Another report found that generally did not provide proof of the measurement methods and indicators calculated on the basis of the report and noted that the qualitative and quantitative description.
This study proposes to expose the semiconductor industry in the analysis and comparison of environmental performance indicators, based on expectations as corporate CSR report writing time, but also provide a more rigorous assessment criteria to a third party to verify the company as a reference when checking.