| dc.description.abstract | From the agricultural society up to the industrial society, it expedites the global economic development, along with the human being create quite a few convenient commodities based on the demand; the businessman applies the low cost and harmful material or some others to manufacture the product to create more money and also save some cost, but ignore possible damage could be made to the environment or human being.
Nowadays, in 20 centuries, people are getting serious about the environmental protection, one each country aggressively made related environmental regulations domestically; the global for instance, The United Nations Conference on Environment and Development (UNCED) is also available for presentation associated regulation, now when the corporate expects to be sustainable development, they should emphasize on the responsibility on themselves to the society, the country, and the world.
To effectively proceed with the communication to Stakeholders through the Corporate Sustainability Report, enabling the corporate to express the corporate governing and social responsibility; the study is to analyze the disclosure of significant subject which is environment-related in CSR coming from domestic airlines - China airline and the Eva air, and the degree of how much the CSR is compliant with GRI Sustainability Reporting Standards. The result indicates that the report from China airlines bears a 48.5% of coincidence rate versus 60.57% of EVA air. The comparison address that Eva air has a higher rate than the China airline, but the rate of disclosure of significant subject which is environment-related in CSR is not that high; the enhancement can be made to the disclosure of various environmental items, and the way of disclosure is going to be more conforming related regulation, and providing the cooperate when editing the CSR in the future and providing the stakeholder a clear understanding and also express the result after execution done by the corporate.
Keywords: CSR, environment, Global Reporting Initiative | en_US |