利用文字探勘技術分析企業社會責任報告書-以碳揭露為例

Applying Text Mining On Corporate Social Responsibility Report-Using Carbon Disclosure As An Example

潘昱瑋(Pan,Yuwei)

指導教授 ： 黃士銘

國立中正大學/管理學院/資訊管理學系/碩士(2012年)

摘要

近年來，環境保護與社會議題之新聞層出不窮，使得全球對於企業公民之意識不斷攀升。企業除了財務面的營運外，應以共同利益為考量進而增進社會福利。國際金融投資興起社會責任投資（Socially Responsible Investment, SRI）的觀念，促使投資人漸漸將重點面向由財務面漸漸擴展到非財務面，非財務面可以反映出財務資訊所缺乏的經濟資源與活動，而財務報表所提供之資訊僅為特定時點的經營績效，對於投資決策與企業價值評估仍不夠全面。
因此，本研究針對企業社會責任的整合機制進行探討，採用設計科學研究方法，並運用潛在語意的文字探勘概念，建構企業社會責任資訊鏈結整合機制，試圖將非結構化的企業社會責任資訊透過此機制進行結構化流程，找出相關資訊，並將之鏈結在一塊，形成較具結構性的整合資訊。
當機制建構完成後，進行第一階段的實驗評估，證明此機制之可行性。待機制驗證完成後，將之實作並開發成為雛型系統，以企業社會責任資訊鏈結整合機制為核心，開發出一碳揭露資訊線上平台。而後請受測者實際操作系統以進行系統評估實驗，分析評估結果證實了系統於資訊品質、系統有用性、系統易用性及持續使用意願此四構面中，皆有好的表現。
實驗發現，本研究所建構出之雛型系統，經過系統評估驗證，可以使非結構化之企業社會責任資訊具有即時性及攸關性，有效幫助投資人進行投資決策輔助參考並有效縮短投資人決策時間，並且對於投資人而言是願意持續使用本系統進行投資決策分析的。

關鍵字

企業社會責任 ； 潛在語意分析 ； 碳揭露 ； 文字探勘 ； 設計科學

並列摘要

In recent years, the awareness of corporate citizenship is rising because the news of environmental protection and social issue is getting more and more. In addition to the financial operations, corporations should take the mutual interest into consideration to improve social welfare. The international concept of Socially Responsible Investment becomes popular. Investors should take not only financial information but also non-financial information into consideration when they are making decisions.
In order to solve the above research problems, we embark on the mechanism of CSR information integration by adopting the Design Science Research. We apply the text mining on CSR reports to calculate the similarity of each segmented paragraph. However we can find out the links between the CSR information across the CSR reports. We implement an online platform to produce the artifact base on the mechanism of CSR information link integration.
We evaluate this artifact with two-phase experiment. The first one is to confirm the precision of the mechanism and the second one is to evaluate whether the online platform is appropriate for investors. After analyzing the result, we conclude that the mechanism is high precision and the online platform can really help accurately making decisions. Furthermore, investors are willing to use the platform to make decisions. However, with the mechanism constructed by this research, investors not only can collect the CSR information easily but also know the relationship of CSR information of each company and each year.

並列關鍵字

Corporate Social Responsibility ； Latent Sematic Analysis ； Carbon Disclosure ； Text Mining ； Design Science Research

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