本研究發現社會責任新聞對產品品質和安全評分有負相關。然而，有產品相關議題在組織影響和利害關係人的關注一致之區域會有較高之分數與排名。此外，製造業的產品議題與產品品質和安全評分與排名的相關性更強。 ;This study mainly examined the correlation between the companies′ materiality matrix and the disclosures related to product quality and safety. This study collected sustainability reports issued by Taiwan-listed and OTC companies from 2019 to 2021, which have a materiality matrix. Additionally, this study extracted the relative position of each issue listed by each company in the matrix and established four major measurement variables: proportion of stakeholder attention, proportion of performance impact, proportion of align, and proportion of important issue. This study analyzed the correlation between the disclosures related to product quality and safety and the materiality matrix measurement variables, observing whether the disclosures influence the selection of key issues.
The study found that social responsibility news is negatively correlated with product quality and safety ratings. However, product-related material issues aligned with organizational impact and stakeholder attention have higher ratings and rankings for product quality and safety. Moreover, the manufacturing industry shows a stronger correlation between product issues and product quality and safety ratings and rankings.
