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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/88318


    Title: 航空業企業責任報告書環境面揭露之探討-以中華航空及長榮航空公司為例;The Disussion of Environmental Aspect Disclosure of Aviation Industry Corporate Social Responsibility Report-Study of China Airlines and EVA Air
    Authors: 余姵婕;Yu, Pei-Chieh
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 企業社會責任報告書;環境;全球永續報告協會
    Date: 2022-06-30
    Issue Date: 2022-07-13 22:46:24 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 從農業社會到工業社會,加速全球經濟發展,隨著人類的需求創造出許多便利的商品,商人為賺取更多錢,省更多的成本,不惜用低廉有害的原料或其他製造產品,忽略了對環境或人類可能有傷害,20世紀的現今人類越來越重視環境保護,各國家內部積極制定相關環境規範,全球如聯合國氣候高峰會也有相關的規範,現今企業如須永續經營,更應重視自身對社會、國家、世界的責任,可藉由企業社會責任報告書有效的與相關利害關係人溝通,以達企業傳達公司治理及社會責任,而本研究以分析國內航空業-中華航空股份有限公司及長榮航空股份有限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,結果顯示華航相關準則符合比率約48.5%;長榮相關準則符合比率約60.57%,由這兩家可說明雖長榮符合比率高於華航,但對於環境重大議題之揭露程度比例不高,可加強各環境揭露項目,提供企業未來在編列企業社會責任報告書,揭露方式更符合相關準則並且清楚提供利害關係人理解,並能傳達企業執行結果。
    關鍵字:企業社會責任報告書、環境、全球永續報告協會
    ;From the agricultural society up to the industrial society, it expedites the global economic development, along with the human being create quite a few convenient commodities based on the demand; the businessman applies the low cost and harmful material or some others to manufacture the product to create more money and also save some cost, but ignore possible damage could be made to the environment or human being.
    Nowadays, in 20 centuries, people are getting serious about the environmental protection, one each country aggressively made related environmental regulations domestically; the global for instance, The United Nations Conference on Environment and Development (UNCED) is also available for presentation associated regulation, now when the corporate expects to be sustainable development, they should emphasize on the responsibility on themselves to the society, the country, and the world.
    To effectively proceed with the communication to Stakeholders through the Corporate Sustainability Report, enabling the corporate to express the corporate governing and social responsibility; the study is to analyze the disclosure of significant subject which is environment-related in CSR coming from domestic airlines - China airline and the Eva air, and the degree of how much the CSR is compliant with GRI Sustainability Reporting Standards. The result indicates that the report from China airlines bears a 48.5% of coincidence rate versus 60.57% of EVA air. The comparison address that Eva air has a higher rate than the China airline, but the rate of disclosure of significant subject which is environment-related in CSR is not that high; the enhancement can be made to the disclosure of various environmental items, and the way of disclosure is going to be more conforming related regulation, and providing the cooperate when editing the CSR in the future and providing the stakeholder a clear understanding and also express the result after execution done by the corporate.
    Keywords: CSR, environment, Global Reporting Initiative
    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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