臺灣博碩士論文加值系統

近年來許多社會事件，引發各界重視企業社會責任(corporate social responsibility, CSR)議題；政府開始規範企業須遵循全球報告綱領(global reporting initiative, GRI)編撰CSR報告書，以強化國內實行CSR的發展。本文為探討台灣CSR報告書使用GRI標準之適切性，並由資訊揭露觀點建立衡量標準評估其資訊揭露品質。研究樣本篩選自國內CSR相關評選活動，由159家參與企業中挑選至少獲獎兩次以上者，共計獲得34份CSR報告書，再利用本研究所建立GRI報告書品質標準之十二項關鍵詞，透過多人評分方式進行GRI六項標準揭露層面之評比。
研究結果分析顯示，各領域平均得分比例中，以勞工領域和經濟領域表現較好，其中勞工領域又以服務業平均得分比例最高，經濟領域之平均得分比例較無產業間之差異，而在社會領域與人權領域平均得分比例表現情形較差。GRI報告書品質資訊評分中，清晰性平均得分比例最高，可靠性最低；研究樣本在版本使用方面，則金融產業採用G4.0版本編撰CSR報告書之趨向甚為明顯；在無法完整揭露的NA(not available)註記數量統計上，則出現GRI版本G3.1和G4.0極大差異。本研究建議CSR報告書須將資訊表達和管理彙整，形成系統性之統一規範，構建CSR報告書管理考核平台，隨時檢視其資訊揭露品質，以改善CSR報告書之整體水準，並作為未來研究及實務發展上之參考。

Recently, many social incidents that enterprises involved in exposed the ignorance of social responsibility and the incomplete information disclosure in Taiwan business. The government encouraged enterprises to participate corporate social responsibility (CSR) activities and release the report followed GRI (global reporting initiative) recommendation regularly, indeed to prove the legitimacy of profit firms making and reduce the risk of information asymmetry for stakeholders. This study discussed the relevance of CSR report standard and the quality of information disclosure of CSR report in Taiwan industry under perspective of information disclosure. The research selected 34 companies which won at least 2 prizes from 159 companies participated in 9 Taiwan CSR reporting contests, and then established 12 keywords by six principles of the report quality extracted from the G3.1 and G4.0 of GRI recommendation.
The results revealed that economic and labor domains achieved higher grade of information disclosure, then service industry got the highest score in labor domain while there are no difference among industries in the domain of economic; on other hand, society and human rights domains had lower grade. In addition, the principle of information quality of CSR report, the clarity received high-grade as reliability ranked as lower one. The study also showed that finance industry had a trend towards adopting G4.0, and there are essential differences of amount of NA (not available) remarks, indicator of incomplete information disclosure, between G3.1 and G4.0. Eventually, this study intended to increase the attention to corporate social responsibility; review and improve the quality of information disclosure and CSR reports through the procedure and platform of CSR reporting evaluation.

中文摘要 I
英文摘要 II
謝誌 III
目錄 IV
表目錄 VI
圖目錄 VIII
第一章 緒論 1
1.1 研究背景 1
1.2 研究動機與目的 3
1.3 研究流程 4
第二章 文獻探討 6
2.1 CSR發展及意涵 6
2.2 CSR報告書與資訊揭露 9
2.3全球CSR規範與GRI標準 11
第三章 研究方法 18
3.1 研究範圍 18
3.2 研究架構 20
3.3 資料分析標準 21
3.4 資料蒐集與處理 30
第四章 研究結果 32
4.1 資料揭露品質之分析架構 32
4.2 調查資料之描述 34
4.3 資料分類與檢測 39
4.4資訊揭露之不完整 93
第五章 結論 96
5.1 研究結論與發現 96
5.2 實務管理意涵 100
5.3 未來研究建議 101
參考文獻 102

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