| 摘要: | 永續發展現今已成為全球的最熱烈的議題，而企業也陸續提出企業社會責任報告書以展現作為，揭露其在經濟、環境、社會三方面的績效。透過CSR報告書之發布可增加公司治理的透明度，使利害相關人瞭解企業對各方面造成的影響、衝擊與幫助。
本研究選擇台積電、聯電、日月光、矽品等四家半導體製造/封測產業為個案研究對象，以GRI全球永續報告綱領之架構分析其CSR報告書之環境績效指標EN30、相關措施與差異性，揭露內容符合GRI環境指標要求程度；再依GRI內容與品質原則規定檢視其符合程度並加以評分與比較。
研究發現，環境績效指標九大面向中以生物多樣性（EN11~15） 100%、水（EN8~10） 83%、物料（EN1~2） 77%之揭露率最高；產品及服務（EN26~27）42%、能源（EN3~7）34%、交通運輸（EN29）13%之揭露率最低，本研究也建立了指標揭露的難易順序與關聯圖。
研究亦顯示，CSR報告書內容原則中的實質性、利害相關參與，品質原則中的準確性、可靠性均有待加強。主因為企業多以現有資料揭露，忽略選定重大且有實質性的議題，如利害相關人所關切之議題應為首要揭露及透明化的目標。另發現報告書中普遍未對指標之測量方法及計算基礎提出證明並指出報告書中定性、定量的說明。
本研究提出半導體產業在環境績效指標的揭露分析比較，期望作為企業撰寫CSR 報告書時的依據，同時也提供更嚴謹的評核標準給第三者驗證公司作為查證時的參考。;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. |
