電子科技產業永續報告書之探討-以T公司為例;The Discussion on the Sustainability Report of Electronic Technology Industry - A Case Study of T Company

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题名:	電子科技產業永續報告書之探討-以T公司為例;The Discussion on the Sustainability Report of Electronic Technology Industry - A Case Study of T Company
作者:	莊湘羽;Chuang, Hsiang-yu
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;環境;科技;Corporate Social Responsibility Report;Environment;Technology
日期:	2022-06-29
上传时间:	2022-07-13 22:46:21 (UTC+8)
出版者:	國立中央大學
摘要:	企業社會永續報告書，於近年來，各國首領、資本經營市場、供需鏈及國際之間相關組織皆非常重視的關注重點。推動發展永續環境，「企業社會責任（corporate social responsibility，簡稱 CSR）」己不是嶄新且陌生的概念，創源自從前中國所謂的儒商，到1997年美國『環境責任經濟聯盟CERES』及『聯合國環境規劃署UNEP』共同成立『GRI永續性報告』後，進而直至2000年，聯合國發布『第一代GRI永續性報告指南』，並將此準則納入全球盟約起，便獲擁全球廣大企業界組織的普遍同理，隨即有效帶動社會責任的倡導，更多跨國大型企業開始重視並落實，促進社會責任的發展一日千里。至今企業透過以年度為期發行之報告書或以網絡透過網頁形式揭露資訊已為普遍趨勢，督促商業市場經濟發展的同時，必須承諾善加謹守社會責任之道德規範，對相關且各不相同的利害關係人，應承諾擔當不同的責任。於創造經濟獲利及對資本股東負責的同時，不忘兼顧其他利益關係人，包括員工、社區和社會環境的生活品質皆應有所貢獻。以科技業為例，近年來，全球化風氣帶動產業數位轉型變遷快速，CSR與ESG浪潮也隨社會關注而湧起熱議，突如其來猖獗不停的疫情更加點醒企業即刻變革已是勢在必行，因此企業於永續報告書中之揭露資訊便非常重要，本研究想以剖析台灣科技產業-T個案科技公司之歷年企業社會責任報告書，將其資訊訂定為探討樣本，揭露與「全球永續報告協會(global reporting initiative，簡稱GRI )」規範準則參照遵守之程度。鑑於科技產業致力社會環境及展現落實永續發展的決心，透過研究結果，期望可提供尚未推動之企業，提早評估未來編製永續報告書時作為選擇規範之參考。幫助組織藉由回應企業責任相關議題，有效鑑別揭露主題，且妥善表達相關議題之回應，提升利益關係人可讀資訊，達更加完善之編製。該公司自2013年起主動依照全球永續性報告協會(Global Reporting Initiative, GRI)之指引編撰，做為溝通非財務資訊之重要管道，並藉以檢視和增進永續績效。其後陸續出版之報告書範疇，擴及永續發展及企業社會責任之各個面向與準則推進時期，歷年編號或有不同。本研究主要以透過歷年企業永續報告書，各構面研究之探討，量化該公司揭露項目的多寡，呈現回應的誠意顯著。本研究個案探討結果概述如下，分析結果顯示，企業自動自發以良善企業公民為自主發行，但由於產業接受性、政策可行性及環境有效性等間接經營衝擊之多項影響下，顯然歷年來根據自身的具體狀況來發揮，多年度累績永續報告書雖己發行多版，卻皆未因歷經年度推展而致力其進化，歷年來相似性高，企業價值於報告書中，明顯未能全面彰顯，顯示企業社會責任落實績效，實有侷限。本研究歸納之結論，認為企業落實執行「社會責任」，的確可提昇企業的經營績效，一方面落實遵行對政府機關之規範，另方面也希望產業界能正視其經營表現在非財務面上的績效，並主動回應相關指標，顯現予社會大眾的重視。社會對企業之衡量已不再侷限於經營．報酬．品質，更加期望提升資訊的可及性、透明性、及時性、完整性、互動性，並由此收集各界回饋意見，據以持續改善報告內涵及呈現方式。對於社會能提供實質貢獻、參與回饋及社會承諾，致力於企業社會責任助益提昇企業形象，於社會認同締造無價佳評。;The corporate social sustainability report has been the focus of attention of leaders of various countries, capital management markets, supply and demand chains and related international organizations in recent years. To promote the development of a sustainable environment, "Corporate Social Responsibility (CSR)" is not a new and unfamiliar concept. After the "GRI Sustainability Report" was jointly established by the United Nations Environment Programme (UNEP), and until 2000, the United Nations issued the "First Generation GRI Sustainability Reporting Guidelines" and incorporated the guidelines into the Global Covenant. The general agreement among business organizations has effectively led to the promotion of social responsibility, and more large multinational enterprises have begun to pay attention to and implement it, promoting the development of social responsibility by leaps and bounds. So far, it has become a common trend for companies to disclose information through annual reports or through web pages. While supervising the development of the commercial market economy, they must promise to abide by the ethics of social responsibility. Stakeholders should undertake different responsibilities. While creating economic profits and being responsible to capital shareholders, we should not forget to take into account the quality of life of other stakeholders, including employees, the community and the social environment. Take the technology industry as an example. In recent years, globalization has led to rapid changes in the digital transformation of the industry, and the CSR and ESG waves have also been hotly debated with the attention of the society. The sudden and rampant epidemic has further reminded enterprises that immediate change is imperative. Therefore, it is very important for companies to disclose information in their sustainability reports. This research intends to analyze Taiwan′s technology industry-T case technology company′s corporate social responsibility reports over the year, and set its information as a sample for discussion. The extent to which the Global Reporting Initiative (GRI) normative guidelines are followed. In view of the technology industry′s commitment to the social environment and its determination to implement sustainable development, through the research results, it is hoped that companies that have not yet promoted can be provided as a reference for selecting norms when evaluating future sustainability reports in advance. Help organizations respond to corporate responsibility-related issues, effectively identify disclosure topics, and properly express responses to relevant issues, improve readable information for stakeholders, and achieve a more complete compilation. Since 2013, the company has voluntarily compiled it in accordance with the guidelines of the Global Reporting Initiative (GRI), serving as an important channel for communicating non-financial information to review and improve sustainability performance. Subsequent reports published in succession have expanded to various aspects of sustainable development and corporate social responsibility and the period of standard promotion, and the numbers may vary over the years. This research mainly quantifies the amount of the company′s disclosure projects through the discussion of various aspects of the corporate sustainability reports over the years, showing the sincerity of the response is remarkable. The results of the case study of this study are summarized as follows. The analysis results show that enterprises voluntarily issue their own products with good corporate citizenship. However, under the influence of indirect business impacts such as industry acceptance, policy feasibility and environmental effectiveness, it is obvious that over the years, according to Although the sustainability report has been issued in multiple editions over the years, it has not been committed to its evolution due to the annual promotion. The similarity has been high over the years. The corporate value in the report has obviously not been fully demonstrated. The performance of corporate social responsibility implementation has limitations. The conclusion of this study is that the implementation of "social responsibility" by enterprises can indeed improve the business performance of enterprises. On the one hand, they comply with the regulations of government agencies. performance, and take the initiative to show relevant indicators to the public′s attention. Society′s measurement of enterprises is no longer limited to operations. remuneration. In order to improve the accessibility, transparency, timeliness, completeness and interactivity of information, we will collect feedback from all walks of life and continuously improve the content and presentation of the report. It can provide substantial contribution, participation feedback and social commitment to the society, and is committed to corporate social responsibility to help improve the corporate image, and create invaluable praise in social recognition.
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