台灣廠商揭露企業社會責任報告書之影響因素以半導體與印刷電路板產業為例

Determinants of Corporate Social Responsibility Report Disclosure: A Case Study of Semiconductor and Printed Circuit Board Industries

李旻襄(Li Min-Siang)

指導教授 ： 林舒柔

國立臺灣師範大學/管理學院/全球經營與策略研究所/碩士(2018年)

https://doi.org/10.6345/THE.NTNU.GGBS.009.2018.F08

摘要

台灣日漸重視企業社會責任，在近來更由金管會宣布部分上市上櫃公司需發行企業社會責任報告書，進行企業所實行的社會責任訊息揭露。在過去的研究中，對於企業社會責任與揭露報告書一直持有正反雙方論點，一方面學術觀點認為企業社會責任的投入會增加企業營運的成本並沒有落實企業社會責任之必要，另一方面觀點則是認為能透過企業社會責任落實能進一步提升企業的整體績效。
故在學術正反雙方觀點下，本研究者期待能以台灣企業出發找出影響企業揭露社會責任訊息的可能因素，並能作為未來台灣企業發展企業社會責任政策的學術參考。故本研究鎖定於「半導體」與「印刷電路板」兩大台灣電子製造業的重點產業為研究對象，透過收集各家企業所發行的企業社會責任報告書以及外部產業資料的收集，進行內容上分析、將報告書內容賦予權重，並整理出本研究結果，得到以下兩點結論：
1. 除了監管機構所發布的法令對公司資本額的規定外，供應鏈確實也對台灣廠商造成影響。但有趣的是在報告書揭露內容多以「環境、社會、員工」為主要探討的議題，反而在供應鏈管理著墨的內容較少，可以雖知道供應鏈對其中的廠商會產生影響，但仍多半著重於以上三個議題。
2. 負面新聞本身對於報告書揭露的情況並沒有直接的影響。企業社會責任報告書對於台灣電子製造業廠商而言，並非直接的洗白企業形象或是危機處理之管道。
雖然在企業揭露報告書的可能影響動機中受到許多因素影響，但是在監管機構或是外部供應鏈上也都有間接影響的可能性，若是能從各個面向加以推行，必定能加速企業社會責任在台灣廠商的落實。

關鍵字

企業社會責任 ； 企業社會責任報告書 ； 企業社會責任報告書揭露 ； 半導體產業 ； 印刷電路板產業 ； 電子製造業

並列摘要

The companies in Taiwan paid more attention to corporate social responsibility. Recently, the financial supervisory commission also declared that part of listed companies need to disclose CSR reports. In the previous studies, there were both positive and negative views of the necessity to disclose CSR information. On one hand, some scholars contended that the investment of CSR will increase the operating cost. On the other hand, others contended that CSR disclosure can help companies to improve their financial performances.
Based on the different views and the curiosity about reasons for Taiwan companies to disclose CSR reports, this study tried to discover the main reasons for these companies. This study focused on semiconductor and printed circuit board (PCB) industries, collected the CSR reports from companies and various information. Via content analysis, this study got the conclusions as follow:
1. Besides to the laws from regulators, supply chains also have effects on Taiwan companies. However, it's interesting that the disclosure of supply chain management is rather limited. The environment, society and labor are three main aspects for a company to disclose the CSR report.
2. Negative news without direct effect on disclosure of CSR report. For these companies in semiconductor and printed circuit board (PCB) industries, the CSR reports are not the tools to rebuild reputation or deal with problems.

We can discover that the regulators or supply chain indirectly influence the disclosure of CSR reports. Once the government or powerful supply chain can issue a guideline to inspire companies to implement CSR, the concept of CSR must be mature.

並列關鍵字

Corporate Social Responsibility (CSR) ； CSR Report ； Disclosure of CSR Report ； Semiconductor ； Printed Circuit Board (PCB) ； Electronics Manufacturing Industry

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