台灣企業永續報告書評比機制建立研究

Development of a Corporate Sustainability Reporting Scorecard in Taiwan

敖家綱(Jia-Gang Ao)

指導教授 ： 胡憲倫

國立臺北科技大學/工程學院/環境工程與管理研究所/碩士(2009年)

摘要

企業永續報告書的意義在於為企業提供對利害關係人的溝通工具。根據CorporateRegister.com全球統計，國際發行報告書的企業於2008年底已超過3100家。儘管台灣發行報告書的企業一直在成長，但報告品質並未明顯改善，各企業報告格式、內容與量化數據的呈現方式有很大的差距。
有鑒於此，本研究欲透過國際上知名之永續報告書評選標準與評選架構建立一套適合台灣產業現況之永續報告書準則及評分權重。藉由廣泛的文獻回顧與蒐集初擬評比指標架構並進行兩階段問卷。首先，透過模糊德爾菲(Fuzzy Delphi Method, FDM)專家問卷，建立具有「策略說明與報告書內容」、「管理架構」、「績效指標」三大原則構面之架構，篩選出44項適用於我國永續報告書評估指標。其次進行模糊分析層級程序法(Fuzzy Analytic Hierarchy Process, FAHP)確認準則間之權重值。研究結果顯示，專家學者認為評比指標前五項最重要分別為：「績效指標－社會面」(0.284)、「企業永續策略說明與背書」(0.128)、「績效指標－環境面」(0.114)、「報告書範圍與數據計算方法」(0.102)及「對利害關係人之承諾」(0.091)。由此可知國內專家學者認為現階段台灣企業撰寫永續報告書時需注重社會面績效之呈現與指標說明量化。期望本研究所建構之永續報告書指比架構可提供利害關係人及相關組織用以評估企業永續報告書資訊揭露程度之良窳。

關鍵字

永續性報告書 ； 模糊德爾菲法 ； 模糊分析層級程序法 ； 績效評估 ； 資訊揭露

並列摘要

Sustainability reporting is a powerful communication tool in support of stakeholder dialogues. It has been changed from the early financial reporting to environmental reporting or the Triple Bottom Line (TBL) reporting. According to CorporateRegister.com survey, the statistics show that there has been no slowdown in 2008, with over 3,100 reports tracked and featured on CorporateRegister.com. Despite increased reporting in Taiwan in last decade, their quality, contents and quantification didn’t improve much.
Thus, the purpose of this study is to develop a scorecard to benchmark corporate sustainability reporting (CSRs) in Taiwan. An extensive literature has been conducted and a two-stage questionnaire was developed. In the first stage, the questionnaire was mailed to experts and the Fuzzy Delphi Method (FDM) was applied to confirm the CSRs framework which includes 44 indicators. In the second stage, the Fuzzy Analytic Hierarchy Process (FAHP) was adopted to determine the weightings of different evaluation principles and criteria. The results indicated that the orders of importance of the 3 principles are “Performance indicators” (0.435), “Strategy and profile” (0.350) and “Management approach” (0.212). And most important 5 criteria are “Social Performance indicators” (0.284), “Sustainability strategy statement and commitment” (0.128), “Environmental Performance indicators” (0.114), “Report scope and data measurement techniques” (0.102), and “Commitments to stakeholders” (0.091). The results also show that “Social Performance Indicators” is considered the most important criterion of the scorecard, and when corporate publish their reports, they should pay attention to the quantification of the indicators. The proposed framework of CSRs scorecard can provide for stakeholders or organizations to evaluate Taiwanese companies’ sustainability reporting.

並列關鍵字

Sustainability Reporting ； Fuzzy Delphi Method (FDM) ； Fuzzy Analytic Hierarchy Process (FAHP) ； Performance Evaluation ； Information Disclosure

參考文獻

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