| dc.description.abstract | In this study, the environmental and social impacts of Taiwan′s telecommunication companies in 2020 and 2021 are calculated using an impact-weighted accounting system, and
the data are exposed and analyzed. Chunghwa Telecom is the top performer in 2020 and 2021, followed by Far EasTone, Taiwan Mobile, and Asia Pacific Telecom. In terms of accessibility, APT has the highest impact value in both years due to its lower-than-average monthly tariffs. In Quality, Chunghwa Telecom had the highest impact value due to the fastest download speeds in the industry in 4G and 5G, followed by the highest number of subscribers. In terms of health and safety, APT had a security-related incident in 2020, while the other three operators did not, demonstrating their commitment to promoting the health and well-being of
their subscribers. In terms of optionality, APT poses a low negative value, followed by Taiwan Mobile. Chunghwa Telecom had the highest negative impact value in both years in the
Environmental Usability category. In the product recyclability dimension, Taiwan Mobile is the highest positive impactor, which means that Taiwan Mobile recycles its products at the end of the product life cycle more efficiently than other companies. The advantages of impact
weighted accounting are comparability and impact transparency. Using impact-weighted accounting, the true impact of a company can be known, allowing investors to choose companies that are better for society and the environment. | en_US |