| 摘要: | 本研究探討電腦週邊產業在永續報告書中的環境面文字採礦分析。透過分析企業的環境揭露，發現高水平的環境揭露可能會暴露不利訊息，影響企業聲譽，但有效的環境管理實踐可提高資源效率，減少污染和碳排放，從而改善經濟表現。我們強調環境揭露作為環境管理基礎的重要性，建議企業建立環境管理框架，通過分析輸入和輸出指標來控制和減少環境影響，達成永續發展目標。
過去企業將焦點放在經濟、環境和社會，且追求股東利益最大化。隨著環境與氣候的劇烈變化，ESG原則再度被提起，企業紛紛開始重視環境保護與主動公開揭露環境數據。本研究透過SAS文字探勘和文字主題的功能，以2023年總營收超過新台幣千億元的電腦週邊業企業為研究對象，探討2019至2023年間依GRI框架所編寫的永續報告書內容有關於環境面的重要指標與實際作為。
研究結果顯示，標竿公司的永續政策主軸圍繞著能源的使用、廢棄物的處理和供應商的管理。這些公司不僅誠實公開揭露環境數據，還積極履行企業社會責任，為環境保護作出貢獻。通過採用環保措施，這些企業不僅減少了對環境的負面影響，還提升了資源效率，實現了經濟效益與環境效益的雙贏。本研究強調了企業在永續發展中的重要指標以及對於永續環境的實際作為，促使其他企業一同跟進。
;This study explores text mining analysis of environmental aspects in sustainability reports within the computer peripherals industry. By analyzing corporate environmental disclosures, it was found that high levels of environmental disclosure might reveal adverse information that could affect corporate reputation. However, effective environmental management practices can improve resource efficiency, reduce pollution and carbon emissions, and thereby enhance economic performance. We emphasize the importance of environmental disclosure as the foundation of environmental management and suggest that companies establish an environmental management framework to control and reduce environmental impact through the analysis of input and output indicators, achieving sustainable development goals.
In the past, companies focused on economic, environmental, and social aspects, pursuing maximum shareholder interests. With the drastic changes in the environment and climate, ESG principles have been re-emphasized, and companies have started to value environmental protection and proactively disclose environmental data. This study uses SAS text mining and topic analysis functions, taking companies in the computer peripherals industry with total revenues exceeding NT$100 billion in 2023 as research subjects, to explore important indicators and actual practices related to environmental aspects in sustainability reports written according to the GRI framework from 2019 to 2023.
The research results show that the sustainability policies of benchmark companies revolve around energy use, waste management, and supplier management. These companies not only honestly disclose environmental data but also actively fulfill corporate social responsibility and contribute to environmental protection. By adopting environmental protection measures, these companies not only reduce negative environmental impacts but also enhance resource efficiency, achieving a win-win situation of economic and environmental benefits. This study highlights the key indicators in sustainable development and practical actions for a sustainable environment, encouraging other companies to follow it. |
