| 摘要: | 面對氣候變遷加劇與國際永續規範日趨嚴格之趨勢，企業除需強化永續治理外，同時，企業亦須透過永續報告書說明其在環境、社會與公司治理（Environmental, Social, and Governance，簡稱 ESG）方面的作為與績效，以具體展現對政府、投資人及其他利害關係人關注議題的回應與責任承擔。本文旨在探討臺灣永續報告書制度之發展與實踐，並以半導體封裝測試產業為例，分析其ESG資訊揭露現況與挑戰。
本研究主要運用文獻探討、個案分析與次級資料整理等方法，作為論述基礎與實證依據。從制度與實務兩層面切入。制度面部分，說明企業永續發展概念與國際倡議之演進，並整理我國永續資訊揭露制度之發展脈絡與法規內容，包括揭露基準、第三方查證及法律責任等。另就GRI、SASB、TCFD、TNFD及IFRS S1&S2等主要國際揭露準則進行比較，以了解其趨勢與影響。實務面則選取2019至2023年間具穩定揭露紀錄之封測公司樣本，分析其TESG分數表現，並進一步比較個案公司於能源、溫室氣體與廢棄物管理等面向之資訊一致性與透明度。
研究結果顯示，我國永續資訊揭露制度雖已逐步建構，但在實務層面，永續報告書仍普遍存在揭露標準不一、數據涵蓋範圍不明確及資訊可比較性不足等挑戰。個案分析亦佐證，在相同產業與保證等級下，企業間的揭露深度與精確度仍存顯著差異，且TESG分數的企業，通常在資訊邏輯與制度化程度上展現相對優勢。本文建議主管機關應持續精進揭露規範與指引，並強化永續報告書的法律定性與責任體系；同時，企業亦需積極強化內部永續管理制度與數據透明度，以有效提升永續資訊揭露品質，並應對國際永續報告趨勢的接軌需求。
關鍵詞：永續報告書、ESG、GRI準則、半導體封測業、TESG、TCFD、IFRS S1&S2
;In response to escalating climate change and increasingly rigorous international sustainability standards, enterprises are expected not only to strengthen sustainability governance but also to disclose their environmental, social, and governance (ESG) performance through sustainability reports. This study explores the development and implementation of Taiwan’s sustainability reporting system, with a focus on the semiconductor packaging and testing industry.
By adopting literature review, case study, and secondary data analysis, this research examines both regulatory and practical dimensions. The institutional analysis covers the evolution of corporate sustainability concepts, international frameworks (GRI, SASB, TCFD, TNFD, IFRS S1 & S2), and the legal development of Taiwan’s disclosure system. On the practical side, the study analyzes TESG scores of selected companies from 2019 to 2023 and compares ESG disclosure consistency in areas such as energy use, greenhouse gas emissions, and waste management.
Findings indicate that while Taiwan’s ESG disclosure framework is maturing, challenges remain, including inconsistent standards and limited data comparability. The case analysis further reveals significant differences in disclosure quality, even among companies with similar assurance levels. Firms with higher TESG scores generally demonstrate stronger data structure and institutionalization. The study suggests enhancing regulatory clarity and corporate internal systems to improve ESG disclosure quality and align with global reporting trends.
Keywords:Sustainability reporting, ESG, GRI Standards, semiconductor packaging and testing industry, TESG, TCFD, IFRS S1 & S2 |
