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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/84027


    Title: 台灣企業永續發展之比較評估—電子製造及銀行產業之內容分析;A Comparative Study of the Sustainable Development for Taiwanese Enterprises – A Content Analysis of the Electronic Manufacturing and Banking Industries
    Authors: 蔡沅廷;Tsai, Yuan-Ting
    Contributors: 資訊管理學系
    Keywords: 道瓊永續指數;企業永續性;企業社會責任報告書;內容分析;全球報告倡議組織準則;Dow Jones Sustainability Index;Sustainability;corporate social responsibility report;content analysis;GRI standards
    Date: 2020-07-20
    Issue Date: 2020-09-02 17:56:54 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 在企業的經營中,對永續性越發的重視。近年來台灣企業也在積極追求永續性以期能夠入選成為道瓊永續指數的成分股,做為商譽的保證。但在研究台灣企業進入道瓊永續指標的過程中,發現了有些企業雖然有在汙染排放方面的醜聞,卻入選道瓊永續指數 (Dow Jones Sustainability Index, DJSI);反之亦有社會責任方面有較佳口碑之企業未入選DJSI。因此本研究欲藉由研究企業社會責任 (Corporate Social Responsibility, CSR) 報告書,分析比較企業不同面相之永續績效的重要性。以此解釋認知與事實上的落差。

    本文將以全球報告倡議組織 (Global Reporting Initiative, GRI) 所頒佈之社會責任報告書編撰準則為內容分析之框架基礎。透過對台灣電子製造及銀行產業之代表企業的社會責任報告書進行內容分析,比較入選道瓊永續指數與否之企業間在推動永續績效上各面向之差異。

    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.
    Appears in Collections:[資訊管理研究所] 博碩士論文

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