營建業企業社會責任社會面向揭露之探討- 以冠德建設公司及興富發建設公司為例;The Discussion of Social Aspect Disclosure of Construction Industry Corporate Social Responsibility Report- Study of Kindom Development and Highwealth Corporation

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题名:	營建業企業社會責任社會面向揭露之探討- 以冠德建設公司及興富發建設公司為例;The Discussion of Social Aspect Disclosure of Construction Industry Corporate Social Responsibility Report- Study of Kindom Development and Highwealth Corporation
作者:	萬彥廷;Wan, Yen-Ting
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	企業社會責任報告書;全球永續報告協會;社會;Corporate Social Responsibility Report;Global Sustainability Reporting Association;Society.
日期:	2022-06-07
上传时间:	2022-07-13 22:45:54 (UTC+8)
出版者:	國立中央大學
摘要:	「企業社會責任報告書」是企業取之於社會、用之於社會，並以書面方式具體呈現給社會大眾的重要媒介。誠正經營公司、善盡管理責任並完整揭露企業社會責任，使公司對利害關係人(如股東、客戶、供應商、員工建構起之合作夥伴)共榮共存，以達成公司永續經營之長遠目標。全球永續報告協會制訂了GRI準則來規範企業社會責任報告書中經濟、環境、社會層面的揭露準則。以營建業為例，無論國內外營建產業皆對社會面相有顯著衝擊，因此企業社會責任報告書中針對社會之揭露資訊便至關重要。其社會相關的利害關係人便是營建業進行企業社會責任揭露時的主要書寫對象。本研究以比較國內2間營建業龍頭產業-冠德建設股份有限公司與興富發建設股份有限公司之企業社會責任報告書社會相關重大議題揭露，與全球永續報告協會標準準則之符合程度。其結果說明，冠德建設公司之社會面相關準則中主題基礎記分方案得分77.81分、細項基礎計分方案得分60.01分，說明冠德建設公司對於社會重大議題之回應程度中上，但仍有進步空間；興富發建設公司之社會面相關準則中主題基礎記分方案得分28.89分、細項基礎計分方案得分35.70分，說明興富發建設公司對於社會重大議題之回應程度有待加強。此研究結果可提供企業未來於編製企業社會責任報告書時，針對哪些層面能夠揭露得更加完整，藉由完整回應社會相關重大議題，提升人民對於營建產業的觀感。 ;"Corporate Social Responsibility Report" is an important medium for the enterprise to present it to the public in written form after it is taken from the society and used in the society. Run the company honestly, fulfill management responsibilities and fully disclose corporate social responsibility, so that the company can co-exist with stakeholders (such as shareholders, customers, suppliers, and partners established by employees), so as to achieve the long-term sustainable operation of the company. The Global Sustainability Reporting Institute has formulated the GRI guidelines to standardize disclosure standards at the economic, environmental and social levels in corporate social responsibility reports. Taking the construction industry as an example, the construction industry both at home and abroad has a significant impact on the society, so the information disclosed to the society in the corporate social responsibility report is very important. Its socially related stakeholders are the main writing objects when the construction industry conducts corporate social responsibility disclosure. This study compares the disclosure of major social issues in the corporate social responsibility reports of two domestic leading construction industries, Kindom Development Co., Ltd. and Highwealth Construction Co., Ltd., and the compliance with the standards of the Global Sustainability Reporting Association. The results show that in the social-related standards of Kindom Development Company, the Subject-Based Scoring Scheme scored 77.81 points, and the Item-Based Scoring Scheme scored 60.01 points, indicating that the response of Kindom Development Company to major social issues is moderate, but there is still room for improvement; In the social-related standards of Highwealth Construction Company, the Subject-Based Scoring Scheme scored 28.89 points, and the Item-Based Scoring Scheme scored 35.70 points, indicating that Highwealth Construction Company′s response to major social issues needs to be strengthened. The results of this research can provide information on which aspects companies should disclose more completely when compiling corporate social responsibility reports in the future. By fully responding to major social-related issues, public perception of the construction industry can be improved.
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