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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/81027


    Title: 利害關係人包容性:企業社會責任報告書揭露內容個案探討
    Authors: 張慧玲;CHANG, HUI-LING
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 企業社會責任;利害關係人;利害關係人包容性;Corporate Social Responsibility;Stakeholders;Stakeholder inclusiveness
    Date: 2019-08-15
    Issue Date: 2019-09-03 15:26:03 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 一般人要瞭解一家公司的狀況,在獲利狀況部分,我們可以觀看該公司的財務報表,然而在其他非財務數字可表達的部分,能獲得的資訊就很少了,故而產生企業社會責任報告書這樣一份包含非財務性資訊的文件。根據全球永續發展報告書協會的編製規定,企業社會責任報告書內容包涵企業在經濟、社會與環境各方面有重大影響性議題的揭露,而目前各家企業所發表的企業責任報告書中,關於重大性議題的選擇與揭露,主要都是透過問卷調查與電話訪問等方式取得,再透過內部分析與高階主管判斷後進行揭露與回應。近年來,台灣發生許多大大小小的食安問題,捲入風暴的企業是否有對消費者這個利害關係人給予回應?藉由檢視統一企業的企業社會責任報告書內容,以驗證該公司揭露之重大性議題是否有回應利害關係人所重視之問題。結果顯示統一企業近5年全部揭露項目數佔全部特定標準指標數僅約52%,比重不是很高,表示統一企業之回應程度尚可;在經濟績效指標、社會績效指標與行業特性等指標之已揭露指標數佔該項目指標數未達50%,且佔該年度已揭露項目之比重未達10%,顯示企業該部分回應程度較低,需要加強回應。另一方面,可以發現當企業發生食安問題年度,企業會在報告書中對於消費者所關心的食品安全議題上進行相對的說明與回應,顯示統一企業對消費者的重視。;The pepople needs to know the status of a company. In the profit status section, we can view the company′s financial statements. However, in other parts of the non-financial figures that can be expressed, there is very little information available, so a CSR report is generated. Such a document containing non-financial information. According to the preparation of the Global Sustainability Reporting Association, the content of the Corporate Social Responsibility Report covers the disclosure of major issues affecting the economy, society and the environment. In the current corporate responsibility report published by various companies, The selection and disclosure of major issues are mainly obtained through questionnaires and telephone interviews, and then exposed and responded through internal analysis and high-level supervisors. In recent years, many food safety problems have occurred in Taiwan. Has the company involved in the storm responded to the consumer? By examining the contents of the CSR report of the UNI-PRESIDENT ENTERPRISES CORP., it is necessary to verify whether the major issues exposed by the company respond to the concerns of stakeholders. The results show that the number of all exposed projects of the company in the past five years accounted for only about 52% of all the specific standard indicators, the proportion is not very high, indicating that the level of response of the company is acceptable; indicators such as economic performance indicators, social performance indicators and industry characteristics The number of indicators disclosed has accounted for less than 50% of the index of the project, and the proportion of the exposed projects in the year has not reached 10%, indicating that the part of the enterprise has a low degree of response and needs to strengthen the response. On the other hand, it can be found that in the year when the enterprise has a food safety problem, the company will make a relative explanation and response to the food safety issues that consumers care about in the report, showing that the unified enterprise pays attention to consumers.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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