臺灣博碩士論文加值系統

隨著氣候變遷自然資源的減少，保護地球減碳理念及相關政策也開始轉變，永續發展也已成為全球所重視的議題，為此企業也開始透過企業社會責任報告書來展現其在經濟、環境與社會的績效，透過在編寫企業社會責任報告書的過程，可以使得企業對於自身、相關利害關係人、自然環境更加深入的了解。
金融產業的經濟揭露係以經濟績效、市場形象、間接經濟衝擊、整體情況的揭露率為最高，環境揭露扣除原物料面向不適用在金融產業，生物多樣性、交通運輸為揭露度最低，而在經濟層面的揭露率為78%，比起環境層面的揭露率42%明顯高出許多，經研究結果亦顯示，金融產業在選擇重大議題時，大致方向的差異不大，差異點會著重在公司的經營理念與企業文化的不同，在揭露經濟與環境的重大議題時，雖然揭露的數量差異不大，但在重要議題內容上會比較偏向於經濟方面議題之揭露，換句話說，此也顯示金融產業還是比較重視經濟揭露指標，企業可以透過GRI編撰企業社會責任報告書來更了解企業內部與設立實質目標並且凝聚公司員工。
本研究提出金融產業在經濟指標揭露與環境指標揭露分析兩者比較之內涵，期許能作為金融產業於撰寫CSR報告書時的補強依據，同時也提供社會大眾作為了解揭露指標之參考。

With the reduction of nature resources caused by climate change, the concept of Earth Carbon Reduction and related policies start changing. Sustainable Development has become the global emphatic issue. Therefore, enterprises gradually use Corporate Social Responsibility Report to show the performance on economy, environment and society. The process of preparing Corporate Social Responsibility Report can give corporations a deeper knowledge of themselves, related stakeholders and natural environment.

Financial industry’s economic exposure has the highest rate in economic performance, market image, indirect economic impact and overall status. Orientation of economic exposure minus material is not apply in financial industry. Biodiversity and Transportation have the lowest exposure rate. In addition, exposure rate in the economy is 78% which is obviously higher than environmental aspect’s 42%. According to the searching results, general direction only have a little difference when financial industry is choosing topic issue. Major diversity will be in the difference between business concept and corporate culture. While exposing the topic issue of economy and environment, content will tended to the exposure of economy despite they have little difference on exposure quantities. In other words, it also shows that financial industry still pay a great attention in economic exposure index.Companies can use GRI to compiled corporate social responsibility report to better understand the internal and setup objectives and gather the company's employees.

This study analysis comparison between economic exposure index and environment exposure index in financial industry. Expected to give financial industry a reinforcement basis for CSR report preparation, also to provide community a reference of exposure index realization.

第一章 緒論 4
第一節 研究背景及動機 4
第二節 研究目的 6
第三節 研究流程 7
第二章 文獻探討 8
第一節 GRI時代演進和背景概況 8
第二節 探討GRI環境考量面之指標 20
第三節 探討GRI經濟考量面之指標 32
第四節 赤道原則 35
第三章 研究方法 40
第一節 研究架構 41
第二節 金融產業概述 42
第四章 實證分析 45
第一節 案例公司簡介 45
第二節 環境與經濟揭露比例 47
第三節 所關注之重大議題 47
第四節 專家學者深度訪談 62
第五章 結論與建議 66
第一節 結論 66
第二節 建議 67
參考文獻 69

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