| dc.description.abstract | According to IPCC Fourth Assessment Report, it indicated that the main reason of global warming is GHG emissions from human activities. The public become to realize that the GHGs already cause severe climate change, and the issues concerning GHG grow to be the focus on global. In the meanwhile, an independent not-for-profit organization, “Carbon Disclosure Project”, arises. By distributing questionnaires, every year they require international enterprises to disclosure their GHG emissions and climate change strategies through CDP.
Carbon Disclosure Leadership Index (CDLI) is specifically used to evaluate the carbon disclosure report of CDP. According to an research, the average score of CDLI in Taiwan in 2009 is only 43, ranking the third place from the end. Taiwanese enterprises should make self-examination and improve it in no time. Through this research, we analyze the CDLI method, and applying it to the case study business for providing others the report evaluating process by CDP. In the future, before sending the carbon disclosure report, enterprises may assess their own report in advance based on this research to discover the part that still needs to be improved. By continually amending the content of their carbon report, finally they will enhance the quality of their carbon disclose.
In addition, this research compares the quality of carbon disclosure reports among case study business, Acer, HP, Dell, and Lenovo. We uses an fairly evaluating method to assess their carbon disclosure quality. The result of this research indicates that Acer has the worst performance on carbon disclosure, while Acer is in the second place competing with the other three businesses in the PC industry. It shows that the Corporation Social Responsibility in Taiwan is falling behind to other international enterprises. Taiwan really needs to keep abreast of others, learning their practice of carbon disclose to heighten the carbon disclosure quality performance.
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