- 學位論文
台灣不同產業企業永續性及環境報告書環境績效權重研究
Evaluation of Corporate Sustainability and Environmental Reporting Evaluation Performance Indicators for Taiwan Industrial Sectors
摘要
企業永續性評估方法於環境績效面評估項目，均給予相同的配分，未考慮各產業能源投入與污染排放特性。本研究利用生態效益指標探討台灣不同產業特性，將原來沒有相對應關係的產業藉由制訂產業特性權重後，可以更符合產業特性，並針對台灣地區產業環境面特性在企業永續性評估方法上做修正，希望未來國內產業或企業在發行企業永續性及環境報告書時，能提供一個評量的工具及學術上研究的參考依據。首先計算各產業於各環境面項目之生態效益比值，再利用總製造業作為比較基準，進行均化得到初步產業特性權重，本研究認為環境衝擊大的項目應有較高之權重，因此令產業特性權重與此相對關係互為倒數，並經調整總比例，但有些項目配分甚低，因此以5%為下限做轉換，得最終產業特性權重。 整體企業報告書之得分情形，評估項目總分為24分來探討，可發現超過50%以上的得分，有台塑企業、友達光電和福特六和汽車三家產業達到；經產業特性權重加權後除統一企業及福特六和汽車外，加權結果較原始總分高，經加權之後可發現其內容較有掌握產業特性，尤其台電更是經過加權後更能掌握產業環境面特性進行報告。
並列摘要
Current evaluation system for cooperate sustainability reporting assessment does not consider the diversity of resource and energy consumption and pollutants produced for different industry sectors.This study uses eco-efficiency indicator as a reference to compare the eco-efficiency among different industrial sectors and derive weighting factors for each eco-efficiency attribute of individual industrial sectors. The eco-efficiency indicators used in this study includes water resource, energy consumption and various pollutants produced per product value. The proposed evaluation system with weighted factors that considered eco-efficiency for different industrial sector then are demonstrated to perform cooperate sustainability reporting assessment and compared with current evaluation system. When current evaluation system was used, we found those cooperation scores obtained were over 50% of the scores were Formosa Plastics group, AU Optronics Corp and Ford Lio Ho Motor Company. When compared between current and proposed new evaluation system, we found most cooperation’s scores are higher than the original except Uni-President Enterprises and Ford Lio Ho Motor. With new evaluation system, the weighting factors of the eco-efficiency of Taiwan Power Company can reveal more power sector’s characteristics. This study shows that he information disclosure of domestic enterprises in their cooperate sustainability reporting are adequate to individual industrial characteristics.
參考文獻
延伸閱讀
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