- 學位論文
中小企業永續發展策略與實踐：以F建材公司永續報告書GRI2為例
Strategies and Practices of Sustainable Development of Small and Medium-sized Enterprises: GRI 2 of F Building Materials Company’s Sustainable Report
摘要
一般而言，國內的中小企業（Small and Medium Enterprises，SMEs）資金大都來自金融機構。因此，在聯合國永續發展目標（Sustainable Development Goals，SDGs）實現方面，其發揮著至關重要的作用。 本論文的研究目的在於GRI 2的一般揭露，提出一份於全球報告倡議組織（Global Reporting Initiative，GRI）的永續發展報告。其研究對象選定國內中小型企業（即F建材公司）的數據來提出揭露，經由研究結果顯示揭露不足，並未符合GRI 2一般揭露的規定程序。因此，我們就本研究對象的永續發展實踐提出改善建議。 此外，我們鼓勵F建材公司根據GRI 2一般揭露指導的ESG，環境（Environmental）、社會（Social）和治理（Governance）有系統性的調整其現行管理方法，鼓勵從主要效率目標及利害關係人的參與，來提升F建材公司之產業競爭力。
並列摘要
Small and medium enterprises (SMEs) heavily relying on financial-institution funding play a vital role in achieving the Sustainable Development Goals (SDGs). The purpose of this master thesis is to present a sustainability report limited to the Global Report Initiative (GRI) standards in the disclosures of GRI 2. We use data from a small-medium-scale enterprise (i.e., the F construction material company) to present the disclosures. The results show insufficient disclosures not meeting the required procedures based on the GRI 2. Accordingly, we suggest several improvements for the F company’s sustainable development practices. In addition, we encourage the F company to adjust its current management systematically associated with the Environmental, Social, and Governance (ESG) guided by the GRI 2. The encouragement may improve the F company’s competitiveness in the construction material industry mainly from the efficient standard engagement of stakeholders.