本研究透過對企業社會責任報告書的比較，發現了製造業類型的電子業與服務業類型的銀行業，在永續性的發展上之現況。並藉由比較入選及未入選DJSI之企業在永續發展各面向上的落差，能夠為企業之永續經營提供發展方向上之建議。 ;Nowadays, enterprises throughout the world are paying more and more attentions to the sustainability issue. Lately, Taiwanese companies are also actively pursuing sustainability in order to be included in the Dow Jones Sustainability Index (DJSI) as a guarantee of goodwill. However, in the process of studying the list of Taiwanese companies in the DJSI, it is evident that although some companies have bad records in areas such as pollution emissions, they are nevertheless selected into the DJSI list. On the other hand, some companies with better local reputation in social responsibility performance, are not included. This study analyzed and compared the sustainability performance from different aspects of the company, by studying their corporate social responsibility (CSR) report, and attempts to explain the gap between reality and recognition.
This study employed content analysis as the tool for analysis, using the social responsibility report compilation guidelines issued by the Global Reporting Initiative (GRI) as the framework for analysis. Sample were selected from electronics manufacturing and banking industries in Taiwan, both listed and not listed in DJSI. The CSR report of sample companies were examined and compared.
Results present the current status of the sustainable development of the electronics industry in the manufacturing sector, and the banking industry in the service sector. By comparing the differences between the DJSI listed and unlisted companies in each aspect of sustainable development, this study further provides suggestions for development in sustainable management.