臺灣上市公司社會責任之探討：環境議題分析

A study of CSR reports of Taiwan's public-listed corporations : The analysis of environmental issues.

廖芷芸(Chih-Yun Liao)

指導教授 ： 黃振豊

淡江大學/商管學院/會計學系碩士班/碩士(2017年)

https://doi.org/10.6846/TKU.2017.01011

摘要

本研究探討台灣上市公司與其利害關係人重視之環境議題為哪些？他們對這些環境議題的共融程度為何？ 本研究樣本來自臺灣2013-2015年出具企業社會責任報告書之上市公司，運用內容分析法進行資料蒐集，針對企業社會責任報告書內之環境相關議題整體性分析，並依據時間、產業別、環境敏感性、法令強制性等進一步剖析。本研究發現，上市公司其利害關係人關注之最重要環境議題為法規遵循、能源管理、廢氣排放、廢棄物處理，且關心之環境議題隨期間、產業而異。上市公司認為對公司營運具有影響力之環境議題依序為法規遵循、能源管理，其次為水資源利用、廢水排放、廢棄物處理、廢氣排放、供應商環境評估，其優先順序隨產業不同有明顯差別。整體而言公司與利害關係人共同重視之環境議題之共融性頗高，依序為法規遵循、能源管理、其次為廢氣排放、廢水排放、廢棄物處理，產業的差異性仍然存在，尤其是食品業。自2013年台灣發生嚴重的油品污染事件以及廢水排放污染事件後，利害關係人與公司對環保法規遵循以及廢水、廢氣與廢棄物處理之議題，有明顯上升的趨勢。

關鍵字

企業社會責任 ； 重大實質性議題 ； 環境議題 ； 利害關係人共融性

並列摘要

This study explores what environmental issues are important to Taiwan's listed companies and their stakeholders? What is their degree of communion on these environmental issues? This study was prepared by the listed companies from Taiwan 2013-2015 Corporate Social Responsibility Report. The content analysis method was used to collect the data. In view of the environmental analysis of the environmental related issues in the CSR report, and based on the time, Analysis. This study found that the most important environmental issues of concern for listed companies whose stakeholders are concerned about compliance, energy management, emissions, waste disposal, and environmental issues of concern vary from industry to industry. The listed companies consider that the environmental issues that are influential to the operation of the company are in compliance with regulations, energy management, followed by water resources utilization, waste water discharge, waste disposal, emissions, and supplier environmental assessment. difference. In general, the company and the stakeholders attach great importance to the environmental issues of high communion, followed by compliance, energy management, followed by emissions, waste water discharge, waste disposal, industry differences still exist, especially Food industry. Since the event of serious oil pollution incidents and waste water pollution incidents in Taiwan in 2013, there has been a clear upward trend in stakeholder and company issues regarding environmental compliance and waste water, waste gas and waste disposal.

並列關鍵字

Corporate social responsibility ； Major substantive issues ； Environmental issues ； Stakeholder communion

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