以往企業總是以為股東、老闆賺取最大利益為唯一目的，然而在進入20世紀以後「企業社會責任」越來越受到社會大眾所重視，「企業社會責任報告書」是一個向社會大眾宣達企業社會責任的重要媒介，全球永續報告協會制訂了一系列準則來規範企業社會責任報告書中經濟、環境、社會層面的揭露準則，以化學業為例，無論國內外化學產業皆對環境有顯著衝擊，因此企業社會責任報告書中針對環境之揭露資訊便至關重要，其環境相關的利害關係人往往是化學業進行企業社會責任揭露時的主要對象，本研究以分析國內化學龍頭產業-台灣塑膠工業股份公司之企業社會責任報告書環境相關重大議題揭露，與全球永續報告協會標準準則之符合程度，結果顯示，相關準則中符合率約38.89 %，說明台灣塑膠工業股份有限公司對於環境重大議題之回應程度尚可，但依舊有加強空間，這結果可提供企業未來在編製企業社會責任報告書時，可針對哪些層面揭露得更加完整，藉由完整回應環境相關重大議題，降低社會大眾對於高汙染化學產業的危害疑慮。;How to achieve the greatest profit to shareholder and business owner is the only one purpose in traditional enterprise. However, social community gradually concern about Corporate Social Responsibility after 20th Century. Corporate Social Responsibility Report is the most important media to announce Corporate Social Responsibility. To regulate Corporate Social Responsibility Report disclosure, Global Reporting Initiative make serious of Guidelines include Economic, Environmental and Social three different aspects. For chemical industries, Environmental disclosure is the most significant information due to the impact to environment of chemical industries. So, stakeholders who relate to environment are the majority subjects of Corporate Social Responsibility Report disclosure. This research analyze to the corresponding between Corporate Social Responsibility Report of Taiwan top one chemical company- Formosa Plastic Corporation and Global Reporting Initiative Standard Guidelines. The result shows there are 38.89 % approvals of environmental major issues. It can illustrate this company still have potential to improvement in the future. This survey can provide some suggestions to make Corporate Social Responsibility Report to be more completed about environmental disclosure. By reveal more information of major issues of environment in Corporate Social Responsibility Report, chemical company can decline the public doubt of environmental damage.
