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研究生:何芷軒
研究生(外文):Ho, Chihhsuan
論文名稱:台灣地區應用企業社會責任報告書之研究
論文名稱(外文):A Study on Applications of Corporate Social Responsibility (CSR) Reporting in Taiwan
指導教授:陳台霖
指導教授(外文):Chen, Tailin
口試委員:馬裕豐謝存瑞
口試委員(外文):Ma, YufengHsieh, Tsunjui
口試日期:2013-07-06
學位類別:碩士
校院名稱:靜宜大學
系所名稱:國際企業學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:中文
論文頁數:131
中文關鍵詞:企業社會責任(CSR)企業社會責任報告書(CSR Report)全球報告倡議組織(GRI)
外文關鍵詞:Corporate Social Responsibility (CSR)Corporate Social Responsibility ReportGlobal Reporting Initiative (GRI)
相關次數:
  • 被引用被引用:10
  • 點閱點閱:903
  • 評分評分:
  • 下載下載:311
  • 收藏至我的研究室書目清單書目收藏:4
企業社會責任(Corporate social responsibility, CSR),已成為現今學術界和實務界共同所關注的議題,執行CSR的企業應揭露何種資訊予社會大眾和利害關係人,即CSR報告書(CSR report)。CSR報告書的功能和價值雖然收到普遍的重視,但其實際的型式、結構、內容、發佈管道等,更缺少一致的標準及評核方式。
本研究即針對國內企業在應用CSR報告書的實務進行分析、探討,促使企業重視CSR報告書的功能。經由網路調查法,總共蒐集了國內123家企業的CSR報告書,檢視及分析其內容,但CSR報告書的揭露程度和項目仍相當紛亂,且內容差異甚大,甚至有許多特殊狀況。因此,本文透過研究結果解說和分類,試圖檢驗並修正一套更完整的機制,期使企業的CSR報告書之準備及發表上,能彙整並建立一個更完善的平台,更深入地發揮其運用成效,以利對實務面及理論面提出具體貢獻。

Recently CSR has received more attention from academics and practitioners, and CSR report, disclosing information about level of CSR activities concerned by stakeholders and the general public, also has become an important issue. Nevertheless, CSR reporting are lacking in consistent standards and assessment methods, such as information type, structure, content, distribution channels and so forth.
This study employed Internet survey to explore CSR reports issued by 98 domestic enterprises and distributed by Websites and traditional channels. The research results showed poor consistency in the content of CSR reports issued by the explored enterprises. Therefore, this paper aimed to address problems of CSR reporting in Taiwanese business and build the solid foundation for a highly sophisticated platform facilitating CSR report to contribute toward the real world and specifically theoretical development.

摘要 I
謝誌 III
表目錄 VI
圖目錄 VII
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究範圍與流程 2
第二章 文獻探討 5
2.1 企業社會責任的源由 5
2.2 企業社會責任演進 6
2.2.1 1950年代原始初創期 7
2.2.2 1960年代大量文獻探討期 7
2.2.3 1970年代社會責任定義激增期 8
2.2.4 1980及1990年代朝向社會責任模型整合時期 10
2.3 企業社會責任報告書的內涵及重要性 16
2.4 重要組織對企業社會責任(CSR)定義及標準設立 23
2.4.1 天下雜誌 40
2.4.2 遠見雜誌 41
2.4.3 台灣永續能源研究基金會 42
第三章 研究方法 43
3.1 研究架構 43
3.2 研究取材 44
3.3 研究樣本 45
3.4 實務訪談 53
3.5 CSR報告書之分析架構 53
第四章 研究結果 55
4.1 CSR報告書數據統計量之分析 55
4.1.1 國內企業產業別之統計分析 55
4.1.2 國內123家企業語言版本之統計分析 56
4.1.4 國內123家企業認證項目之統計分析 58
4.2 國內企業CSR報告書之特殊狀況 60
4.3 CSR報告書評核準則之需要 64
第五章 結論 66
5.1 研究發現 66
5.2 研究建議 66
5.3 管理意涵 68
5.4 研究限制及後續研究 69
參考文獻 70
附錄一 本研究CSR報告書之取樣內容摘要 74
附錄二 IBM CSR Report 78

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