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研究生:洪千惠
研究生(外文):HUNG, CHIEN-HUI
論文名稱:觀光旅館的永續實踐:以臺灣五家上市櫃公司之永續報告書為例
論文名稱(外文):Sustainable Practices in Tourist Hotels: An Analysis of Sustainability Reports from Five Taiwan Listed Companies
指導教授:CHAO, HUI-YUCHAO, HUI-YU引用關係
口試委員:李明儒林芳儀
口試委員(外文):LEE, MING-JULIN, FANG-YI
口試日期:2024-07-26
學位類別:碩士
校院名稱:國立澎湖科技大學
系所名稱:觀光休閒系碩士在職專班
學門:民生學門
學類:觀光休閒學類
論文種類:學術論文
論文出版年:2024
畢業學年度:112
語文別:中文
論文頁數:95
中文關鍵詞:永續發展永續報告書旅館業全球永續旅遊委員會產業準則聯合國永續發展目標
外文關鍵詞:Sustainable developmentsustainability reportGlobal Sustainable Tourism Council (GSTC) Industry Criteria for HotelsSustainable Development Goals (SDGs)
相關次數:
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本研究之目的為了解臺灣觀光旅館的永續發展實踐,由上市櫃公司的永續報告書就永續發展之各面向做探討。研究對象為臺灣之五家上市公司,其主要業務包含觀光旅館之經營。資料收集方式為透過網路搜尋各家公司2022年度之永續報告書,資料分析方法採用旅館業全球永續旅遊委員會產業準則為分析框架,針對永續報告書之揭露內容進行質性資料之整理以及量化分析。研究發現五家公司於永續報告書中揭露之永續實踐作為各有長處,部分個案以環境面向之永續實踐揭露率為最高,亦有個案以社會面向為最高。總體而言,五家公司均遵循法規規定、呼應聯合國之永續發展目標建立永續發展體系並致力於落實永續作為於環境、社會、管理三大面向。
The purpose of this study is to understand the sustainable development practices of tourist hotels in Taiwan, and to discuss various aspects of sustainable development from the sustainability reports of listed companies. The research objects were five listed companies in Taiwan, whose main businesses include the operation of tourist hotels. The data collection method was to search the 2022 sustainability reports of each company through the Internet. The Global Sustainable Tourism Council (GSTC) Industry Criteria for Hotels was used as the analytical framework, and qualitative and quantitative analyses on the disclosure contents of the sustainability reports were conducted. The study found that the sustainable practices disclosed by the five companies in their sustainability reports each had their own strengths. In some cases, environmental sustainable practices had the highest disclosure rate, while in some cases, social aspects had the highest disclosure rate. Overall, it was found that the five companies all had followed laws and regulations, responded the United Nations' sustainable development goals to establish a sustainable development system, and were committed to implementing sustainability in the three major aspects of environment, society, and management.
目 錄 i
表目錄 iii
圖目錄 iv
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 10
第三節 研究內容與流程 11
第二章 文獻探討 13
第一節 觀光旅館 13
第二節 聯合國永續發展目標 14
第三節 永續報告書 22
第四節 全球永續旅遊委員會產業準則 26
第三章 研究方法 32
第一節 選擇研究方法 32
第二節 選擇研究個案 33
第三節 資料收集方式及分析方法 35
第四章 研究結果與討論 37
第一節 研究結果 37
第二節 結果討論 49
第五章 結論與建議 52
第一節 研究結論 52
第二節 研究建議 53
參考文獻 54
中文部分 54
英文文獻 58
附錄一 聯合國永續發展目標SDGs之細項目標 65
附錄二 旅館業全球永續旅遊委員會產業準則 76
附錄三 內容分析之原始數據 84

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