台灣企業永續發展之比較評估—電子製造及銀行產業之內容分析

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姓名

蔡沅廷(Yuan-Ting Tsai) 查詢紙本館藏

畢業系所

資訊管理學系

論文名稱

台灣企業永續發展之比較評估—電子製造及銀行產業之內容分析
(A Comparative Study of the Sustainable Development for Taiwanese Enterprises – A Content Analysis of the Electronic Manufacturing and Banking Industries)

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摘要(中)

在企業的經營中，對永續性越發的重視。近年來台灣企業也在積極追求永續性以期能夠入選成為道瓊永續指數的成分股，做為商譽的保證。但在研究台灣企業進入道瓊永續指標的過程中，發現了有些企業雖然有在汙染排放方面的醜聞，卻入選道瓊永續指數 (Dow Jones Sustainability Index, DJSI)；反之亦有社會責任方面有較佳口碑之企業未入選DJSI。因此本研究欲藉由研究企業社會責任 (Corporate Social Responsibility, CSR) 報告書，分析比較企業不同面相之永續績效的重要性。以此解釋認知與事實上的落差。

本文將以全球報告倡議組織 (Global Reporting Initiative, GRI) 所頒佈之社會責任報告書編撰準則為內容分析之框架基礎。透過對台灣電子製造及銀行產業之代表企業的社會責任報告書進行內容分析，比較入選道瓊永續指數與否之企業間在推動永續績效上各面向之差異。

本研究透過對企業社會責任報告書的比較，發現了製造業類型的電子業與服務業類型的銀行業，在永續性的發展上之現況。並藉由比較入選及未入選DJSI之企業在永續發展各面向上的落差，能夠為企業之永續經營提供發展方向上之建議。

摘要(英)

Nowadays, enterprises throughout the world are paying more and more attentions to the sustainability issue. Lately, Taiwanese companies are also actively pursuing sustainability in order to be included in the Dow Jones Sustainability Index (DJSI) as a guarantee of goodwill. However, in the process of studying the list of Taiwanese companies in the DJSI, it is evident that although some companies have bad records in areas such as pollution emissions, they are nevertheless selected into the DJSI list. On the other hand, some companies with better local reputation in social responsibility performance, are not included. This study analyzed and compared the sustainability performance from different aspects of the company, by studying their corporate social responsibility (CSR) report, and attempts to explain the gap between reality and recognition.

This study employed content analysis as the tool for analysis, using the social responsibility report compilation guidelines issued by the Global Reporting Initiative (GRI) as the framework for analysis. Sample were selected from electronics manufacturing and banking industries in Taiwan, both listed and not listed in DJSI. The CSR report of sample companies were examined and compared.

Results present the current status of the sustainable development of the electronics industry in the manufacturing sector, and the banking industry in the service sector. By comparing the differences between the DJSI listed and unlisted companies in each aspect of sustainable development, this study further provides suggestions for development in sustainable management.

關鍵字(中)

★ 道瓊永續指數
★ 企業永續性
★ 企業社會責任報告書
★ 內容分析
★ 全球報告倡議組織準則

關鍵字(英)

★ Dow Jones Sustainability Index
★ Sustainability
★ corporate social responsibility report
★ content analysis
★ GRI standards

論文目次

摘要 i
Abstract ii
目錄 iii
圖目錄 v
表目錄 vi
第一章　緒論 1
1-1 研究背景 1
1-2 研究動機 2
1-3 研究目的 2
第二章　文獻探討 3
2-1 永續性 3
2-1-1 經濟永續性 3
2-1-2 環境永續性 4
2-1-3 社會永續性 5
2-2 全球報告倡議組織準則 (Global Reporting Initiative, GRI) 5
2-3 台灣企業社會責任之發展 6
2-4 道瓊永續指數 (Dow Jones Sustainability Index, DJSI) 7
第三章　研究方法 9
3-1 內容分析法 9
3-2 研究對象 10
3-3 研究流程與設計 11
3-4 分析架構 13
3-5 顆粒度 16
3-6 量化標準與信度測試 17
3-6-1 量化標準 17
3-6-2 信度測試 18
第四章　資料分析與發現 20
4-1 產生量化數據 20
4-2 分組比較 21
4-3 電子業 22
4-4 銀行業 23
4-5 電子業vs. 銀行業 24
第五章　結論 25
5-1 電子業與銀行業在永續性上分別之偏重點 25
5-1-1 電子業 25
5-1-2 銀行業 27
5-2 電子業與銀行業之比較 29
參考文獻 30
附錄一　2019台灣入選DJSI列表 35
附錄二　2019年台灣受邀評選DJSI列表 36
附錄三　宏碁GRI 401勞雇關係之相關揭露 43
附錄四　宏碁GRI 301物料之相關揭露 45
附錄五　宏碁GRI 415公共政策之相關揭露 46
附錄六　內容分析之原始數據 47

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指導教授

范錚強

審核日期

2020-7-20

推文