- 學位論文
ESG「社會構面」地區別重大主題選擇與評量權重之研究-以台灣企業為例
Proposed Methodology for Determining the ESG “Social” Dimension’s Region-specific Material Topics and Scoring Weightings: Applied to the Corporations in Taiwan
摘要
企業社會責任的概念由來已久，但隨著全球暖化、氣候變遷的劇烈影響，企業組織、投資人及不同利害關係人對永續議題的意識逐漸興起。如今ESG（Environmental, Social, and Governance）環境、社會、治理的概念受到各界的重視，企業的社會與永續責任已成為企業競爭策略、思考與決策之重要考量。但實務在ESG永續報告上，常見到報告在揭露上避重就輕、缺乏因應區域性差異進行調整、以及企業ESG績效難以衡量等問題。而在整體ESG永續報告的架構中，尤以社會構面(Social Topics)因項目眾多且牽涉層面廣，使得上述永續報告之問題更加嚴重。社會構面所包含的範疇容易受不同國家、地區之間的文化、法律、社會規範等因素影響而有所差異，因此本研究聚焦在ESG中的社會構面，試圖解決企業ESG永續報告所面臨的問題。 本研究提出地區別ESG社會構面重大主題選擇之方法論，設計一套嚴謹之方法與架構來解決目前ESG永續報告中社會構面所面臨的問題。首先以此方法論建立台灣企業ESG社會構面之架構與範圍，讓國際通用的永續報告準則能更準確地適用於台灣企業。接著透過「焦點團體結合層級分析法」(FGD-AHP)的方式舉行專家座談會，依據本研究之架構內容，從產官學界邀請社會各領域的專家進行分享及討論，使專家們能對ESG社會構面之內容有更深入的了解並進行理性的比較，並於會後填寫以層級分析法(AHP)設計的問卷。最後計算各個主題的權重，並融合座談會中專家們的建議進行分析和討論。 本研究結論為台灣企業建議揭露的13項ESG社會構面之重大主題與評量權重。此結果可望能提升台灣企業ESG永續報告中社會構面的揭露品質，提供我國政府和企業一個ESG揭露主題的基礎和比較。本研究提出之地區別ESG社會構面重大主題選擇之方法論，能提供不同國家、地區作為ESG永續報告中社會構面之架構建立與揭露主題調整的參考，以改善實務在ESG永續報告中社會構面上的問題。最後期望透過本研究的結果，提升企業對於ESG社會構面的重視，降低企業營運對社會各層面的衝擊，使得高標的企業社會責任能成為企業更加重視的一環，為台灣乃至全球永續性盡棉薄之力。
並列摘要
Corporate social responsibility is a long-standing idea in society. Along with the drastic impact brought by global warming and climate change, different individuals such as corporate associations, investors, and different stakeholders have raised awareness of sustainability issues. Thus, the concept of ESG (Environmental, Social, and Governance) has gradually earned widespread attention. Corporate social and sustainable responsibility has lifted a major concern regarding enterprise competition strategy, reflection, and decision. Yet the truth is ESG reports often lack the adaptability to different areas and downplay issues namely difficulties in performance measurement. On the overall structure of ESG report, social topics, in particular, have worsened the above-mentioned defects since it consists of multiple subitems that cause widespread effects. Furthermore, these items differ from each other based on different cultures, laws, and social norms in various areas. Accordingly, this research focuses on the social topics in ESG report to make measurement weighting for each item and those significant issues that ought to be exposed and pay efforts to. This research proposes methodology for determining the ESG “Social” dimension’s region-specific material topics along to construct rather organized structures and methods to handle issues in ESG sustainable report. The study starts by defining the structure and aspects of ESG social topics of Taiwan corporations in order to adopt the existing international standards precisely. Subsequently, we organize a conference based on FGD-AHP and invite experts from various areas to share and discuss their thoughts. This is the occasion where people gain in-depth knowledge of ESG social topics and acknowledge the comparison made by logical decisions. The study is finalized by computing weightings for each subject by the questionnaire designed using AHP which is offered to those attendees and analyses the opinions given by these experts. This study concludes that there are 13 suggested ESG “Social” dimension’s region-specific material topics and scoring weightings. This outcome provides the cornerstone and comparison for disclosing ESG material to our government and corporations in Taiwan. Moreover, this research could be a reference to social topics in ESG sustainability reports for different countries and areas, in addition, help enhance the issues mentioned in ESG sustainability reports. Last but not least, we expect corporations to put more focus on ESG social topics. Moreover, each social aspect would suffer from a less severe impact caused by business operations. Finally, businesses could gradually consider high-standard corporate social responsibility a crucial part of their development blueprint and do their part for the sustainability of Taiwan even to the global society.