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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/88314

    Title: 銀行產業永續報告書之社會面向揭露探討-以臺灣銀行及玉山金控為例;The Discussion of Social Aspect Disclosure of Bank Industry Sustainability Report– Study of Bank of Taiwan and E.SUN Financial Holding
    Authors: 張凱芸;Chang, Kai-Yun
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 永續報告書;利害關係人;社會;Sustainability Report;Stakeholder;Society
    Date: 2022-06-21
    Issue Date: 2022-07-13 22:46:18 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 在全球經濟蓬勃發展的時候,賺錢已經不是企業所追求的第一目標,現在許多企業的共同目標就是在賺錢之時,同時達到經濟、社會及環境的永續發展,也就是企業社會責任。隨著國際間對企業社會責任的提倡及對永續發展的投入,臺灣接軌國際,訂定相關規定,鼓勵各家企業遵守企業社會責任以提升國家競爭力,並永續發展。
    ;When the global economy is booming, making money is no longer the first goal pursued by companies. Now, the common goal of many companies is to achieve sustainable economic, social and environmental development while making money, which is corporate social responsibility. With the international advocacy of corporate social responsibility and investment in sustainable development, Taiwan has followed international standards and formulated relevant regulations to encourage companies to abide by a corporate social responsibility to enhance national competitiveness and sustainable development.
    This research compares the disclosure of major social issues in the sustainability reports of Bank of Taiwan and E.SUN Financial Holdings, two of the many domestic banks, and their compliance with the Global Sustainability Reporting Association′s standard guidelines. The results show that the compliance rate of the Bank of Taiwan′s social–related standards is about 92.8%, indicating that the Bank of Taiwan has a high degree of response to major social issues. While most of the requirements of the standards are fully met, they can still do better. E.SUN Gold of the compliance rate of the relevant standards for the control of society is about 85%, indicating that E.SUN Financial Holdings has a medium–to–high level of response to major social issues. Regarding the requirements of the standards, several items do not highly meet the requirements, and some items do not even basicalty meet the requirements. These aepects can be strengthened more. The results of this research hope to provide companies with a positive response to stakeholders when preparing sustainability reports so that they can reveal more sufficient information, and improve the image of the banking industry by fully responding to major social issues.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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