隨著氣候變遷對人類生活影響越來越劇烈及企業永續發展的潮流興起，企業社會責任議題近十年來越來越受到台灣企業、政府及學術單位的關注，相關的觀念也慢慢的普及及受到重視，從民國109年由台灣證券交易所及證券櫃檯買賣中心公告「上市上櫃公司永續發展實務守則」中，就鼓勵上市上櫃公司於從事企業經營之同時，積極的實踐企業永續，以符合國際發展的趨勢，同年所公布的臺灣證券交易所「上市公司編製與申報永續報告書作業辦法」中，更是明訂了某些產業別要依該辦法編製與申報中文版本之永續報告書。 有鑑於企業社會責任報告書為目前企業對外揭露企業社會責任相關資訊最主要的方式之一，本研究以B公司作為個案研究對象，以深入瞭解B公司在初期導入企業社會責任及編製企業社會責任報告書的過程，訪談對象為輔導B公司導入及編製企業社會責任報告書之外部顧問。研究發現事前企業應要了解導入企業社會責任的目的是什麼，並且高階主管要全力支持，才能讓企業社會責任的導入更加順利。事中應著重在企業目標設定、報告書框架及主軸設計及蒐集完整且正確的資訊，才能確保未來的報告書更具可看性。事後應著重在對於未來後續的規劃及永續能量的維持及成長。;The change of climate bears a more significant influence on human life and the rise of the trend of sustainable corporate development. Taiwanese corporates, the government, and the academics have been keeping their eyes on the subject of corporate social responsibility for a decade. The related concepts have been gradually populated and awared. In 2020, TWSE and TPEx announced "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies." The Principles encourage TWSE/GTSM listed companies to actively fulfill their corporate social responsibility in the course of their business operations to follow international trends. In the same year, it was announced by TWSE" Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies," It expresses that some of the industries need to prepare and file of Corporate Social Responsibility Report in Chinese based on the rule. Due to the CSR report at the moment is the primary way for the corporate to disclose the related information of corporate social responsibility externally; we take the company B as the target of the study and try to have a better understanding of the company B at the initial stage when adapting CSR and the process of preparing the CSR report. The interviewee is the external consultant who coached company B by introducing and preparing the CSR report. The study discovered that the corporate should understand the purpose of adopting CSR beforehand. The top tier of management has to be fully supportive; it will be helpful for the corporate to adopt CSR more fluently. During the process of preparing the report, the corporate should focus on corporate goal setting, the frame and the design of the main shaft, and the information collection with completion and accuracy, then it can ensure the readability of such a report in the future. Afterward, the corporate should focus on the subsequential planning, maintenance, and its sustainable growth.
