隨著全球對企業永續的要求日益提升，職業安全衛生成為企業社會責任（CSR）及環境、社會及治理（ESG）報告中的重要組成部分。台灣半導體業作為全球供應鏈中的關鍵環節，其職業安全衛生管理水準直接影響到企業的永續發展和競爭力。本研究目的在分析台灣半導體在永續報告中職業安全衛生的現狀及其改進措施。基於GRI 403標準框架，對台灣前50大半導體上市公司的2023年永續報告進行了分析。研究採用文字探勘和概念連結分析等方法，深入剖析了台灣半導體業在職業安全衛生管理方面的現狀、特點和發展趨勢。結果顯示，台灣半導體業在職業安全衛生管理上已經形成了一套成熟、先進的管理模式。企業普遍建立了涵蓋全面的職業安全衛生管理系統，採用科學化的風險評估方法，提供全面化的健康服務，採用創新的培訓方式，建立完善的應急管理機制，將安全管理延伸到供應鏈。中小企業在安全投入和資訊揭露方面與龍頭企業存在差距；對新興職業危害的認知和防範還需加強。;As global demands for corporate sustainability intensify， occupational safety and health have become essential components of Corporate Social Responsibility and Environmental， Social， and Governance reports. Taiwan′s semiconductor-related manufacturing industry， a crucial link in the global supply chain， finds its occupational safety and health management directly impacting its sustainable development and competitiveness. This study aims to analyze the current status and improvement measures of occupational safety and health in sustainability reports of Taiwan′s semiconductor industry. Based on the GRI 403 standard framework， the research analyzed the 2023 sustainability reports of Taiwan′s top 50 listed semiconductor companies. Using methods such as text mining and concept linkage analysis， the study thoroughly examined the current state， characteristics， and development trends of occupational safety and health management in Taiwan′s semiconductor industry. Results indicate that Taiwan′s semiconductor industry has developed a mature and advanced management model for occupational safety and health. Companies have generally established comprehensive occupational safety and health management systems， adopting scientific risk assessment methods， providing comprehensive health services， employing innovative training approaches， establishing robust emergency management mechanisms， and extending safety management to the supply chain.However， the study also reveals areas for improvement. Small and medium-sized enterprises lag behind industry leaders in safety investments and information disclosure. Additionally， awareness and prevention of emerging occupational hazards need strengthening.
