| dc.description.abstract | The purpose of this study is to investigate the impact of drought risk factors on the assessment of significant water resource issues by listed and over-the-counter (OTC) companies in Taiwan, and to examine the attitudes of these companies towards water resource risks. This study manually collected the names, quantities, and positions of issues from the materiality matrix in sustainability reports published by companies in Taiwan in 2020 and 2021. The collected issues were classified based on their aspects and positions to get information regarding the ESG aspects, and issue tendency of stakeholder concerns, company performance impacts. Disaster risk factors were obtained from TEJ, government statistics, and other sources, and using regression to analyze. The study discusses the influence of risk factors on the importance of water resource issues by companies, the impact on the stakeholders and company performance, and extends the discussion to explore the implied corporate attitudes based on differences in terminology.
The study found that whether companies prioritize water resource issues is influenced by factors such as regional differences, location in science parks, water usage, company size, and age. However, the influence of risk factors on company performance impacts is not significant, and stakeholder concerns are mainly influenced by company size. Furthermore, when stakeholders or senior executives of companies have other issues of concern, the importance of water resource issues diminishes. When the importance of th e materiality by stakeholders or senior executives of companies are on the same page , water resource issues receive greater attention regarding company performance impacts. Therefore, this study suggests that listed and OTC companies in Taiwan recognize the importance of water resource issues, but compared to other issues, the importance of water resource issues is relatively low and is not the primary concern for these companies. | en_US |