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|Title: ||製造業企業社會責任揭露意願探討;A Study of Corporate Social Responsibility Disclosure Willingness in the Manufacturing Industry|
|Keywords: ||永續發展;企業社會責任;CSR報告書;GRI G4;Sustainable development;Corporate social responsibility;CSR reporting;GRI G4|
|Issue Date: ||2014-10-15 17:21:45 (UTC+8)|
|Abstract: ||隨著各界對企業在經濟、環境與社會等領域的責任要求，落實企業社會責任(Corporate Social Responsibility, CSR)已成為全球企業的共同活動。為能展現相關作為的具體成果與管理績效，並與利害相關者進行有效溝通，企業開始發行企業社會責任報告書。|
;Corporate Social Responsibility, CSR, is a management philosophy, which encourages organizations, not just business entities, to encompass social justice and environmental protection while pursuing long-term business objectives. In addition, CSR reporting helps organizations to set the strategies and to design the action plans to achieve the ultimate goal of sustainable development. CSR report converts the abstract concept of sustainability into tangible financial, social and environmental performances. Another significant impact of CSR reporting is to enhance stakeholder engagement.
This study aims to evaluate the willingness of Taiwanese companies in the manufacturing industry to disclose the impact of their operations or business practices on social justice, environmental protection. A questionnaire, designed based on the Global Reporting Initiative Sustainability Reporting Guidelines G4, is used to collect information from the respondents. The questionnaire primarily focuses on the reporting aspects of motivation, difficulty, disclosing willingness, and overall considerations. The questionnaire was sent to 540 Taiwanese and multinational companies with 252 respondents.
The program Statistical Analysis for Social Science SPSS 20.0 is used to measure reliability and validity of the returned questionnaires. The survey results reflect certain fundamental problems in CSR reporting in Taiwan. Firstly, most of the respondents have a high degree of reservations concerning the issuance of CSR report. The only exception is the companies with their stocks traded in the Taiwan Stock Exchange since they are regulated by the Financial Supervisory Commission. However, a number of respondents did state their intention to issue CSR report in the near future. Another observation derived from the survey is the tendency for small and medium-sized enterprises to ignore the sustainability issue because of economic hardship. They are more concerned about short-term financial goals. Based on the findings of this study, it is recommended that some type of government intervention might be needed to raise the awareness and willingness for CSR reporting.
|Appears in Collections:||[環境工程研究所碩士在職專班] 博碩士論文|
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