近年來,企業社會責任議題備受關注,許多企業將企業社會責任的概念納入經營原則,並透過企業官方網站公開其企業社會責任相關做法。本文之研究目的為探討目前台灣前百大企業於官方網站揭露其企業社會責任情況,並透過內容分析法了解不同產業下對企業社會責任關心的層面之差異。本研究綜合八個主要的企業社會責任國際準則,提出經濟、社會、環境、人權等4大構面共20項社會責任指標,並以台灣前百大製造業、金融業、服務業為研究對象。 研究結果顯示,目前台灣三大產業以製造業揭露企業社會責任資訊情況最為完善,金融業次之,服務業最後。整體而言,經濟構面指標的揭露比率最高。從各別產業分析指出,製造業最重視「勞工權益」的揭露,金融業為「公司績效盈餘」,服務業則為「消費者權益」揭露度最高,顯示不同產業對社會責任關心層面不同。本研究成果可提供企業在公開其企業社會責任訊息時有更完善之依據,並提供後續學者有更多元之衡量社會責任方法。
Corporate social responsibility (CSR) has attracted much attention recently. Many enterprises include CSR concept in their business strategies, and disclose their CSR activities in their official websites. The main purpose of this study is to investigate the disclosure of CSR information in Taiwan’s top 100 exterprises, and use the method of content analysis to explore the differences in CSR information disclosre among various industries. Based on eight major international CSR criteria, the present study proposed four CSR dimensions: economic, social, environment, and human right, each consists of five CSR indices. Taiwan’s top 100 enterprises in manufacturing, service and financial industries were taken as research subjects. Research findings reveal that the disclosure of CSR information for the manufacturing industry is more complete than the financial and service industries. Most enterprises made much effort on the disclosure of their CSR economic information. There are significant differences in CSR information disclosre among various industries. The manufacturing industry focused more on the disclosure of labor rights, the financial industry focused on corporate performance and profit, and the service industry focused on consumer rights. Research results of the present study can provide a more complete CSR construct for enterprises to disclose their CSR information, and a more diversified CSR indices for scholars to conduct their CSR research.