食品產業之企業社會責任報告書撰寫

CSR Reporting in Food Industries

左如田(Karen R Tso)

指導教授 ： 胡星陽

共同指導教授 ： 葛明伊(Miriam Garvi)

國立臺灣大學/管理學院/財務金融學研究所/碩士(2015年)

https://doi.org/10.6342/NTU.2015.01485

摘要

本研究旨在分析食品產業的企業社會責任報告書撰寫內容與公布方式，並運用八大類別48項指標檢視各公司的揭露程度。企業社會責任書之平衡、精確、清晰、可信等意義層面更是本研究探討之重點。依據最新的GRI版本、GRI針對食品業的補充，以及芬蘭學者Heikkurinen等人 (2012) 所研究的理論觀點，建構出環境、人權、員工、社會、產品責任、經濟、營養、動物福利等八大類別共48項目作為檢視。本研究共檢視十五家食品公司之最新的企業社會責任報告書，其中五家來自台灣的上市上櫃公司，十家公司來自其他國家，從永續投資專業機構RobecoSAM的永續年鑑中選出。
本研究發現這十五家公司在面對企業社會責任議題時都有自己的方法與策略，且他們呈現在企業社會責任報告書上的內容、揭露程度也有很大的差異。八大類別中，以營養和動物福利是較少揭露的類別，僅有一家公司同時揭露營養與動物福利類別的檢視項目。從國內外公司比較，台灣的五家公司揭露在企業社會責任報告書之項目數量少於來自其他國家的十家公司。
此外，公司傾向僅揭露他們對社會與環境之正面的影響。多數公司在精確和清晰方面表現得很好。他們在每個重點之下，提供充足的解釋，對於一般的利害關係人來說應該是能夠容易評估公司的表現，且企業社會責任報告書應是容易閱讀的。由於企業社會責任報告書皆為公司自主提供，因此可信度方面則較難評斷，為未來研究需克服之問題。

關鍵字

企業社會責任 ； 永續發展 ； 企業社會責任報告 ； 內容分析法 ； 食品產業

並列摘要

This study examines the tendency and extent of corporate social reporting (CSR) of the Food Industries. The study aimed to investigate what was being reported and how the information was delivered. The contents of the latest CSR reports of five companies from Taiwan and ten companies from other countries were coded by 48 indicators included across eight categories.
The eight categories are environmental, human rights, labor practices, society, product responsibility, economic, nutrition, and animal welfare. The indicators are a combination of the latest GRI version, 4.0, GRI or G4, GRI food processing supplement, and the research results from previous research, Heikkurinen et al. (2012). The meaning of CSR reports in terms of balance, accuracy, clarity, and reliability were accessed in this study.
It was found that each sampled company had their own approach and strategy toward CSR, and that the nature and the extent of the reporting process varied substantially. Only a minority of companies have disclosed information regarding nutrition and animal welfare. The average number of categories covered and the amount of information provided by the five selected companies from Taiwan were lower than the ten selected companies from other countries.
Companies intended to only disclose the positive impacts they made on the environment and community. Most companies did well on the clarity and accuracy dimensions. They provided sufficient explanations tackling the main points that may be considered detailed enough for stakeholders to assess the reporting organization’s performance, and were easy for common people to understand. The reliability of the CSR reports could not be assessed easily due to the fact that the sample CSR reports were all self-reported.

並列關鍵字

corporate social responsibility ； sustainability ； CSR reporting ； content analysis ； food industries

參考文獻

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