台灣電信業的影響力加權會計分析

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姓名

楊舒宇(Shu-Yu Yang) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

台灣電信業的影響力加權會計分析
(An Analysis of Impact-Weighted Accounting: A Study on Taiwan’s Telecommunications)

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至系統瀏覽論文 (2025-8-1以後開放)

摘要(中)

本研究為使用影響力加權會計制度計算 2020 年及 2021 年台灣電信業者對環境及社會的影響並將數據揭露及分析。中華電信在 2020 及 2021 年是表現最好的電信業者，其次依序為遠傳電信、台灣大哥大及亞太電信。在可取得性層面中，亞太電信在兩年皆有最高的影響價值，主因為其月租費價格低於同業平均。在品質層面，中華電信為影響價值最高的業者，主因為中華電信的網路下載速度在 4G 及 5G 在業者中為最快，其次為用戶人數亦是最多的。健康與安全性層面，亞太電信於 2020 年有發生過資安相關事件，其他三家業者皆未發生，顯示業者皆致力於促進用戶的健康與福祉。可選擇性層面中，亞太電信造成的負面價值為低，其次為台灣大哥大。環境使用性層面中，中華電信在兩年中皆為負面影響價值最高的業者。產品可回收性層面中，台灣大哥大為此正面影響最高的業者，代表台灣大哥大在產品生命週期結束時的回收效率較其他家業者高。影響力加權會計時的優點為可比較性，及影響力透明化，利用影響力加權會計可以得知企業真正的影響力，讓投資者可以選擇對社會與環境較好的企業投資。

摘要(英)

In this study, the environmental and social impacts of Taiwan′s telecommunication companies in 2020 and 2021 are calculated using an impact-weighted accounting system, and
the data are exposed and analyzed. Chunghwa Telecom is the top performer in 2020 and 2021, followed by Far EasTone, Taiwan Mobile, and Asia Pacific Telecom. In terms of accessibility, APT has the highest impact value in both years due to its lower-than-average monthly tariffs. In Quality, Chunghwa Telecom had the highest impact value due to the fastest download speeds in the industry in 4G and 5G, followed by the highest number of subscribers. In terms of health and safety, APT had a security-related incident in 2020, while the other three operators did not, demonstrating their commitment to promoting the health and well-being of
their subscribers. In terms of optionality, APT poses a low negative value, followed by Taiwan Mobile. Chunghwa Telecom had the highest negative impact value in both years in the
Environmental Usability category. In the product recyclability dimension, Taiwan Mobile is the highest positive impactor, which means that Taiwan Mobile recycles its products at the end of the product life cycle more efficiently than other companies. The advantages of impact
weighted accounting are comparability and impact transparency. Using impact-weighted accounting, the true impact of a company can be known, allowing investors to choose companies that are better for society and the environment.

關鍵字(中)

★ 永續會計
★ 影響力加權會計
★ 影響透明化
★ 電信業

關鍵字(英)

★ Sustainability accounting
★ Impact-weighted accounting
★ Impact measurement
★ Telecommunication

論文目次

中文摘要 i
ABSTRACT ii
圖目錄 iv
表目錄 v
第一章緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
第二章文獻探討 4
第三章研究方法 10
3.1 影響力加權會計 10
3.2 電信業的影響力加權會計 12
第四章台灣電信業分析結果 13
4.1 台灣電信業市場資料 13
4.2 分析結果 14
4.3 影響力加權會計年度比較分析 29
第五章結論 37
參考資料 39

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指導教授

沈建文

審核日期

2023-7-24

推文