摘要(英) |
Sustainable development today has become the world′s most enthusiastic issues, while companies continue to raise Corporate Social Responsibility Report to show as to expose their performance in economic, environmental and social aspects of. CSR Report published by Transparency of the increase in corporate governance, so that stakeholders understand the impact of various aspects of business caused by the impact and help.
In this study, TSMC, UMC, ASE, SPIL the four company of semiconductor manufacturing / packaging and testing industry as a case study in architecture GRI sustainability reporting program’s Global Environment Analysis Report for its CSR performance indicators EN30, related measures and differences , exposing the contents of the degree of compliance with the requirements of environmental indicators GRI, then follow the GRI content and quality of the degree of compliance with the principles and provisions to view their scores and compare.
The study found that environmental performance indicators for nine to biodiversity (EN11 ~ 15) 100%, water (EN8 ~ 10) 83%, materials (EN1 ~ 2) 77% of the highest rates of disclosure; Products and Services (EN26 ~ 27) 42% energy (EN3 ~ 7) 34%, transportation (EN29) expose the lowest rate of 13%, the study also revealed the difficulty to establish a sequence of indicators associated with the map.
Studies have also shown, CSR report substantive content of principles, stakeholder participation, quality principles of accuracy, reliability, are to be strengthened. Many enterprises in the main because existing data revealed significant and have chosen to ignore the substantive issues, such as interest issues related to the concerns of the people shall be the primary goal of disclosure and transparency. Another report found that generally did not provide proof of the measurement methods and indicators calculated on the basis of the report and noted that the qualitative and quantitative description.
This study proposes to expose the semiconductor industry in the analysis and comparison of environmental performance indicators, based on expectations as corporate CSR report writing time, but also provide a more rigorous assessment criteria to a third party to verify the company as a reference when checking. |
參考文獻 |
1. 蔡淑芬(2013),產業特刊,工商時報
2. 黃正忠(2013),2014全球CSR趨勢觀測,台北市:安侯永續發展顧問股份有限公司
3. AUTHOR(2010),CSRone企業社會責任部落格,http://blog.csrone.com.tw/?p=419
4. 黃台中(2013),中時電子報,工商時報
5. 蕭淑惠(2010),企業社會責任報告書內容、品質和環境指標分析,土木工程研究所,台南:成功大學
6. 全球報告倡議組織(2012),可持續發展報告指南3.1中文簡體版
7. Y in, R. K.(2008), Case study research: design and methods, in applied social research methods series, 4th ed. Thousand Oaks: Sage Publications, California.
8. Palme, U., and Tillman, A-M.(2008), Sustainable development indicators: how are they used in Swedish water utilities. Journal of Cleaner Production, 16, pp. 1346-1357.
9. Holton, I, Glass J., and Price, A. D. F.(2010), Managing for sustainability : findings from four company case studies in the UK precast concrete industry. Journal of Cleaner Production, 18, pp. 152-160.
10. Borchardt, M., Wendt, M. H., Pereira, G. M., Sellitto, M. A. (2011) ,Redesign of component based on ecodesign practices: environmental impact and cost reduction achievements. Journal of Cleaner Production, 19, pp. 49-57.
11. 工研院(2009),IEK產業情報網,http://ieknet.iek.org.tw/
12. TSIA台灣半導體產業協會(2014),會員廠商名錄,http://www.tsia.org.tw/member_list.php?CateID=7&page=1
13. CSRone永續報告平台(2014),CSR報告,http://www.csronereporting.com/csr-report-list.php
14. 經濟部(2011),循著碳足跡履行企業社會責任,CSR專欄
15. 李亨祥(2010),淺談企業社會責任於我國中小企業中之系統架構,李亨祥技師事務所
16. 胡憲倫、鍾啟賢(2009),企業社會責任及其規範與發展趨勢,台北科技大學環境規劃與管理研究所、南華大學環境管理研究所
17. WIKI百科知識分享(2014),CSR簡介,http://wikipps.hk/csr/
18. 呂愛麗(2010),做CSR若無策略,只是浪費心力和資源,遠見雜誌第287期
19. 維心亞太管理顧問(2014),企業社會責任概況
20. 維基百科(2014),企業社會責任,http://zh.wikipedia.org/zh-tw/%E4%BC%81%E6%A5%AD%E7%A4%BE%E6%9C%83%E8%B2%AC%E4%BB%BB
21. CSRONE(2012),天下CSR指數選股新指標,CSRone企業社會責任部落格,http://blog.csrone.com.tw/?p=1042
22. 台灣企業永續發展協會(2013),CSR專欄
23. Carroll, A. B.(2013), Corporate social responsibility: Evolution of a definitional construct. Business & Society, 38, pp. 268-295.
24. 馮燕(2004),企業型基金會公益資源運用個案研究,行政院國家科學委員會專題研究計畫成果報告
25. Bowen, F.(2000), Environmental Visibility: A Trigger of Green Organizational Response? Business Strategy and the Environment 9(2), pp. 92–107.
26. Davis, K.(1960), Can business afford to ignore social responsibilities .California Management Review, 2 (3), pp. 70-76.
27. Frederick, W. C.(1960), The growing concern over business responsibility .California Management Review, 2, pp. 54-61.
28. McGuire, J. B., A., Sundgren, and T. Schneeweis (1963), “Corporate social responsibility and firm financial performance.” Academy of Management Journal, 31 (4): pp. 854-872.
29. Walton, C.C.(1967), Coporate social responsibilities. Belmont. CA:Wadsworth.
30. Harold Johnson(1971), Business in Contemporary: Framework and Issues
31. George Steiner(1971), Business and Society
32. Davis, K.(1973), “The Case for and against Business Assumption of Social Responsibilities,” Academy of Management Journal, 16, pp. 312-322.
33. Eells & Walton(1974), Conceptual Foundations of Business
34. Sethi(1975), Corporate social performance
35. Preston L., Post J.,(1975), Private Management and Public Policy: The Principle of Public Responsibility
36. Carroll, A. B.(1979), A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4, pp. 497-505.
37. Carroll, A. B.(1991), The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34 (4),pp. 39-48.
38. Wood, D. J.(1991), Corporate social performance revisited. Academy of Management Review, 16, pp. 691-718.
39. Jones, T. M. (1995), “Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics,” Management Review, 20, pp. 404-437.
40. Drucker, P. F.(1984), The new meaning of corporate social responsibility. California Management Review, 26, pp. 53-63.
41. Epstein, E. M. (1987), The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29, pp. 99-114.
42. Elkington J.,(1997), Triple Bottom Line, TBL
43. McIntosh M., Thomas, R., Leipziger D., and Coleman G.,(2003),Living Corporate Citizenship – Strategic Routes to Socially Responsible Business, London:Financial Times Prentice Hall.
44. 經濟部工業局產業發展整合資訊網(2013),http://proj.ftis.org.tw/isdn/CSR/dutyinfo-more.asp?nplSjV
45. CSRone永續報告平台(2014),CSR獎項,http://www.csronereporting.com/csr-award.php
46. 台灣企業社會責任網站(2014),標準與規範,全球永續性報告協會(GRI),http://csr.moea.gov.tw/standards/gri.aspx
47. IP環境績效指標規章,全球報告倡議組織(2012),可持續發展報告指南3.1中文簡體版
48. 界定內容的報告原則,全球報告倡議組織(2012),可持續發展報告指南3.1中文簡體版
49. 界定品質的報告原則,全球報告倡議組織(2012),可持續發展報告指南3.1中文簡體版
50. 胡憲倫(2009),企業永續報告書(CSR)宣導活動,企業永續報告書及其評分機制
51. 台灣積體電路製造股份有限公司(2013),民國一百零一年度企業社會責任報告
52. UMC(2013),2012企業社會責任報告書
53. 日月光集團(2013),2012日月光集團企業社會責任報告書
54. SPIL(2013),2012矽品精密企業社會責任報告書
55. 裁罰資訊(2014),列管污染源資料查詢系統,行政院環境保護署,http://prtr.epa.gov.tw/
56. Remke, R., Huang, T., Trammell, S., Beu, L., Worth, W., ISMI, (2009)Addressing ESH issues for the global semiconductor industry. Journal of Solid State Technology, Austin, Texas USA
57. Stevens, S. S. (1946), On the Theory of Scales of Measurement. Science, 103,677-680.
58. 陳立凡(2012),營建業企業社會責任報告中環境指標揭露之背景與關連性分析,土木工程研究所,台南:成功大學 |