全球暖化已成為全球關注的焦點，各國政府和社會各界積極尋求應對之道，其中，企業更應該承擔社會責任，包括環境永續發展及生態保育；近年來，企業社會責任的議題越來越受到社會的關注，因此公司治理的水平及企業社會責任揭露的透明度，成為投資者和消費者檢視企業的重要因素之一；在這樣的大環境下，越來越多公司開始將企業社會責任揭露的透明度作為提升企業形象的方法，而政府開創公司治理評鑑制度，就是為讓企業之間進行良性競爭，強化公司治理水平。 本研究挑選國內三家知名的上市食品業，針對企業社會責任報告書環境面揭露章節，分析公司環境面揭露程度與治理評鑑排名之關聯性。 研究顯示，公司治理評鑑表現好的公司，不一定在環境面的揭露程度也會一樣好，公司治理評鑑的題目確實會影響企業在GRI環境議題的揭露選擇，因公司治理評鑑內容雖有參考GRI準則來制定評鑑項目，但是參照程度並非100%，因此受評鑑的企業就可能只針對公司治理評鑑的項目作揭露，以提升企業本身在公司治理評鑑的名次，增加企業整體形象，因此建議三家食品企業可增加對環境面揭露度，以符合社會大眾之期待。 ;Global warming has become a global concern, and companies should take social responsibility for environmental sustainability and ecological conservation. In recent years, corporate social responsibility and transparency in governance have become important factors for investors and consumers. As a result, many companies are using transparency in corporate social responsibility reporting as a way to enhance their image. Government-initiated corporate governance evaluation systems aim to promote healthy competition among companies and strengthen corporate governance standards. This study selected three well-known listed food companies in Taiwan.This study analyzed the correlation between their environmental disclosure level in the corporate social responsibility report and their corporate governance evaluation rankings. The study showed that companies with good corporate governance ratings may not necessarily have good levels of environmental disclosure. Although the content of corporate governance evaluation refers to the GRI guidelines in developing evaluation items, the reference level is not 100%. Therefore, evaluated companies may only disclose information related to corporate governance evaluation items to enhance their own ranking in corporate governance evaluation and increase their overall image.
