我國壽險業企業社會責任報告現況之探討

The State of Corporate Social Responsibility Reporting in Taiwan's Life Insurance Industry

陳明哲(Ming-Che Chen) ； 蕭瑜涓(Yu-Chuan Hsiao)

《保險經營與制度》 12卷2期 (2013/09) Pp. 229-252

摘要

本文首先說明全球提供CSR報告之現況，其次，就我國壽險業提供CSR報告之現況進行調查，調查重點將聚焦於企業社會責任報告書是否依照一定標準編製，以及CSR報告書是否經獨立第三方保證。最後，就全球提供CSR報告書的現況，思考其對我國壽險業之啟示以代結論，希望在目前臺灣前100大企業中僅有37%提供CSR報告書，以及我國壽險業在近年方有企業社會責任報告提供之情形下，對於提升壽險業CSR報告書之信賴度與專業性，以及與國際發展趨勢之接軌上有所助益。

關鍵字

壽險業 ； 企業社會責任報告 ； 全球報告倡議組織 ； 永續性報告綱領及金融服務部門補充揭露

並列摘要

In this article the state of global CSR reporting is first presented, the investigation of the state of CSR reporting in Taiwan's Life Insurance Industry is then conducted, whether the companies adhere to any auditing standards and look to external assurance providers that are the main concern for the investigation. Ultimately, Some Edification pertaining to the state of CSR reporting in Taiwan's Life Insurance Industry is submitted. Hopefully, both credibility and specialty of CSR reporting will be improved, and catch up the international tendency as well, under the situation that it is merely 37 percent of Taiwan's top 100 are now uncovering their CSR report.

並列關鍵字

life insurance industry ； corporate social responsibility report ； global reporting initiative ； sustainability reporting guidelines & financial services sector supplement