台灣企業ESG社會構面之重大主題選擇與評分權重

PROPOSED METHODOLOGY FOR DETERMINING THE ESG "SOCIAL" DIMENSION'S REGION-SPECIFIC MATERIAL TOPICS AND SCORING WEIGHTINGS: APPLIED TO THE CORPORATIONS IN TAIWAN

邱祖賢(Tsu-Hsien Chiu) ； 蔡宇翔(Yu-Hsiang Tsai) ； 康信恩(Hsin-En Kang)

《中國土木水利工程學刊》 35卷3期 (2023/05) Pp. 251-265

https://doi.org/10.6652/JoCICHE.202305_35(3).0002

摘要

ESG評估已成為企業投資重要指標，其中社會構面是重要面向之一，涵蓋多種社會問題，處理方式因國家差異而異。本研究採用AHP結合焦點團體進行台灣企業ESG社會構面評估，提出七大主題，共23個揭露主題。利用層級分析法和專家座談會訪談，提出13個重要主題和評估權重，與SDGs和其他國際公約進行比較和討論。本研究的結果有助於提升台灣企業在ESG永續報告中社會構面的揭露品質，全面地了解ESG評估的複雜性，進而改善實務問題，減少企業對社會的衝擊，促進企業社會責任的實踐，以達到永續發展的目標。

關鍵字

環境保護 ； 社會責任和公司治理 ； 企業永續性報告 ； 重大主題 ； 層級分析法

並列摘要

ESG evaluation has become an important indicator for corporate investment, with the social dimension being a significant aspect that covers various social issues, and the handling of which varies due to national differences. This study utilized AHP combined with focus groups to conduct ESG social dimension evaluation for Taiwanese companies, proposing seven main themes with a total of 23 disclosure themes. By using the analytic hierarchy process and expert panel discussions, 13 significant topics and evaluation weights were proposed, compared, and discussed with SDGs and other international conventions. The study's results are beneficial in enhancing the quality of social dimension disclosure in Taiwanese companies' ESG sustainability reports, comprehensively understanding the complexity of ESG evaluation, improving practical problems, reducing corporate impact on society, promoting corporate social responsibility practices, and achieving sustainable development goals.

並列關鍵字

ESG ； GRI ； CSR ； sustainability report ； material topics ； analytic hierarchy process

參考文獻

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