| dc.description.abstract | Currently, the Financial Supervisory Commission (FSC) of Taiwan requires listed companies with a paid-in capital of at least 2 billion NTD to prepare and disclose sustainability reports starting from 2023. Starting from 2025, even listed companies with a paid-in capital of less than 2 billion NTD will be required to prepare sustainability reports. (Corporate Governance 3.0 - Sustainable Development Blueprint, 2020) This indicates that many companies will allocate resources to prepare sustainability reports.
In order to comply with the FSC regulations and publish sustainability reports this year, numerous companies need to invest more resources in preparing these reports. However, for companies that are new to the sustainable industry, understanding the framework and guidelines for sustainable development and following them to create a sustainability report can be a challenge. Therefore, many Taiwanese companies rely on consulting firms to assist them in preparing sustainability reports. In Taiwan, consulting firms tend to seek renowned sustainability awards within the industry and refer to the practices of benchmarking companies that have received such awards to compile their own sustainability reports. Consequently, they need to refer to a large number of paragraphs from benchmarking company sustainability reports.
To address this, this study utilizes MSCI ESG KLD STATS data and sustainability reports published by various companies. By using BERT to develop a classifier, the aim is to compare the paragraphs in the reports with the definition of the BRIBERY & FRAUD indicator provided by the MSCI rating agency. This comparison will help determine whether the paragraphs in the sustainability reports are relevant to the definition of BRIBERY & FRAUD, it hoped to develop a process and provide enterprise pre-inspection tools to help small and medium-sized enterprises quickly write sustainable indicators that meet the requirements of BRIBERY & FRAUD, and also find the best samples in the industry. | en_US |