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系統識別號 U0026-1707201916105800
論文名稱(中文) 企業社會責任報告中環境績效揭露與資料來源的關係
論文名稱(英文) Relationships between environmental performance disclosures and data sources in CSR reporting
校院名稱 成功大學
系所名稱(中) 土木工程學系
系所名稱(英) Department of Civil Engineering
學年度 107
學期 2
出版年 108
研究生(中文) 蕭雯馨
研究生(英文) Wen-Hsin Hsiao
學號 N66064608
學位類別 碩士
語文別 中文
論文頁數 90頁
口試委員 指導教授-張行道
口試委員-蔡俊鴻
口試委員-陳棟燦
口試委員-陳怡伶
中文關鍵字 企業社會責任報告書  指標資料來源  環境績效  揭露程度 
英文關鍵字 Corporate Social Responsibility (CSR) report  Data sources of indicators  Environmental performance  Disclosure percentages 
學科別分類
中文摘要 企業社會責任(Corporate Social Responsibility, CSR)報告書揭露企業於經濟、環境與社會面之績效作為。目前關於CSR的文獻,大多數為其發展過程、各國企業採用情況,較少探討報告書撰寫準備操作流程及指標揭露的程度問題。
本研究探討CSR報告中環境揭露與資料來源的關係,採取個案研究及內容分析的方法。首先參照GRI Standards的報告書準備綱領,連結案例公司實際執行過程,其次由GRI之指標揭露要求,及ISO 14031提出的資料來源,了解各指標資料來源的分類及數量,分析案例公司在30個環境面指標之撰寫程度,探討其與指標資料來源之相關性。
研究結果顯示,資料來源與指標撰寫程度的關係,資料來源數目與撰寫程度之相關係數ρ=0.27,代表低度相關。其次,外部與定性的資料來源越多,撰寫程度似乎越低;指標撰寫程度較高之資料來源有「財務和會計紀錄」及「政府單位、學術機構和非政府組織」,指標撰寫程度較低之來源有「監督與量測」及「科學報告和研究」。資料來源之品質,平均2.3,與撰寫程度為低度相關(0.17),第二次補充CSR內容後,相關性增加為0.27,暗指資料品質提升可能引領撰寫程度提高。
研究顯示資料來源的不同不大影響一個公司CSR報告的指標揭露,但因探討的個案只有一個年度的CSR報告書,未來可分析多年度的報告書,檢視其指標的揭露與程度有否不同。
英文摘要 A Corporate Social Responsibility (CSR) report discloses a company’s economic, environmental and social performances. At present, most CSR literature discusses the CSR adoption of enterprises in various countries, but less on the preparation process and the extent of disclosure of the report.

This study explores the relationships between environmental disclosure and data sources by adopting case studies and content analysis methods. First, it referred to the GRI Standards preparation instructions, and linked the actual implementation process of a case company. Second, it followed the GRI indicators’ disclosure requirements, the data sources proposed by ISO 14031, analyzed the classification and quantities of indicators, and the case company’s disclosure of 30 environmental indicators and its relevance to the sources of indicators.

The results of the study showed the relationships between the data sources and the disclosure percentages. The correlation coefficient between the number of data sources and the disclosure percentage is 0.27, representing a low correlation. Second, the more external and qualitative sources of data, the lower level of disclosure seems to be. The data source of higher disclosure percentages is "finance and accounting records." The source of low disclosure is "monitoring and measuring." The average quality of data is 2.3, which is lowly correlated with the degree of disclosure (0.17). After the supplement of CSR content, the correlation increased to 0.27. The improvement of data quality may lead to higher indicator disclosure.
論文目次 摘要 i
Abstract ii
致謝 v
目錄 vi
表目錄 viii
圖目錄 ix
第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 2
1.3 研究方法與流程 3
1.4 研究範圍與限制 4
第二章 文獻回顧 6
2.1 永續報告相關指引 6
2.1.1 全球報告綱領(Global Reporting Initiative) 6
2.1.2 其他國外永續指導綱領 7
2.1.3 國內永續指導 9
2.2 企業社會責任報告書 12
2.2.1 報告書撰寫 12
2.2.2 指標揭露 14
2.2.3 環境面績效與揭露 15
第三章 準備CSR報告書 17
3.1 報告書準備 17
3.1.1 GRI永續報導準則 17
3.1.2 準備流程 19
3.2 報告書準備操作 20
3.2.1 制定溝通策略與揭露依循 20
3.2.2 利害關係人與重大主題鑑別 22
3.2.3 管理方針與績效指標建立 25
3.2.4 資訊收集與報告書內容撰寫 25
3.2.5 查證及對外公告 27
第四章 指標資料收集與撰寫 29
4.1 指標資料來源 29
4.1.1 GRI環境指標內容要求 29
4.1.2 與G4指標資料來源連結 31
4.2 資料收集執行檢視 42
4.2.1 ISO 14031指標資料來源 42
4.2.2 指標資料來源分類及數量 44
第五章 指標撰寫程度分析檢視 48
5.1 指標初步撰寫程度 48
5.1.1 物料(301-1~3) 49
5.1.2 能源(302-1~5) 50
5.1.3 水(303-1~3) 52
5.1.4 生物多樣性(304-1~4) 53
5.1.5 排放(305-1~7) 54
5.1.6 廢污水和廢棄物(306-1~5) 56
5.1.7 有關環境保護的法規遵循(307-1) 57
5.1.8 供應商環境評估(308-1~2) 58
5.2 資料來源與撰寫程度的關係 58
5.2.1 資料來源數目與撰寫程度的關係 60
5.2.2 資料來源性質與撰寫程度的關係 61
5.2.3 資料來源品質 64
5.3 指標第二回撰寫程度 67
5.3.1 能源(302-1~5) 68
5.3.2 水(303-1~3) 70
5.3.3 排放(305-1~7) 71
5.3.4 廢污水和廢棄物(306-1~5) 73
5.4 資料來源與多回撰寫程度的關係 75
5.4.1 來源數目多寡與撰寫程度的關係 76
5.4.2 指標第三回撰寫程度 78
第六章 結論 80
6.1 結論 80
6.2 建議 82
參考文獻 84
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