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  • 學位論文

營造公司落實永續責任及發佈永續性報告之策略

The Strategies of Construction Firms for Taking Sustainability Responsibility and Issuing Sustainability Reports

指導教授 : 荷世平
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摘要


KPMG對世界前250大公司之調查,2015年有92% 的公司揭露其企業責任資訊,對45個國家的前100大企業之調查,有73%的公司揭露其企業責任資訊,各國對於立法要求企業揭露其永續責任資訊已漸成主流趨勢。國內2014年起以法規要求上市(櫃)食品業、金融業、化學工業及資本額新臺幣50億元以上之企業,須主動發佈企業社會責任報告。 企業定期自我揭露永續性報告或社會責任報告之動機,除來自政府與社會之要求與壓力外,也包括企業符合股東之要求與期待;法規遵循;商業倫理考量;提高聲譽;提高競爭力;累積社會資本,提高公司治理績效等因素。 國內探討企業如何推動永續責任所需建立之策略、政策、與執行之研究較少見,國外相關企業推動永續責任之文獻雖然較多,但多屬於一般企業通用之指引或手冊,並非針對營造業推動永續責任而發展。本文為探討營造業如何推動永續責任,除參考以上文獻,歸納適用於營造業之理論架構外,並探究以下營造業推動重點與實務,以彌補理論之實務性不足問題。 在推動重點與實務方面,由跨國性營造業公司之永續性報告顯示,自我揭露之指標與重點包括經濟類、社會類、以及環境類,其中以環境類指標之平均揭露率最高。本研究針對民眾,公職人員,以及營造業從業人員等族群進行問卷調查與分析,以了解國內公眾對營造業有關永續責任之看法。此外,對跨國性營造業個案公司之研究包括,個案公司之永續責任政策,永續責任政策實施辦法,各專案之永續責任作業準則,專案永續責任執行計畫書,以及專案永續責任表現指標等推動實務。 本研究建議工程會與營建署,評估包括增列永續責任經費或項目,將發佈企業社會責任報告與否納入決標評比,以法規要求營造業採分級分年公布企業社會責任報告之可行性及其影響。此外亦建議針對營造業高階經理人加強法制化趨勢、以及推動永續責任之效益等教育,以提高營造業推動永續責任之動機。 本研究建議營造業正視推動永續責任為不可迴避之趨勢,除重視與其切身利害關係密切之職業安全與衛生,違反環境法律和法規等議題,應提昇對溫室氣體,廢棄物,廢污水排放,以及生態保育等公眾關切議題之重視。建議營造業探究企業推動永續責任之動機與效益,了解全球營造業推動落實永續責任之現況與趨勢,有助於調整消極與被動之心態。此外,營造業宜認知推動永續責任需全體成員長期推動,並非一時急就章可達成,亦非每一階段程序均須到位始可推動。推動永續責任首重高階管理階層能夠調整觀念、下定決心由上而下推動,進而逐步實施。

並列摘要


92% of companies in 2015 expose their sustainability responsibility information per KPMG’s survey of the world's top 250 companies. The same survey of the top 100 companies in 45 countries, 73% of companies expose their sustainability responsibility information. The survey also indicates the legislation to require companies to expose their sustainability responsibility information has become the mainstream trend. Domestic regulations in 2014 requires those listed company & OTC company of food industry, financial industry, chemical industry and with capital of NT $ 5 billion or more should take the initiative to publish corporate social responsibility report. The motivation for enterprises to regularly expose the sustainability responsibility report includes the requirements and pressure from government and social; the enterprise in line with the requirements and expectations of shareholders; regulatory compliance; business ethics considerations; improving reputation and competitiveness; accumulation of social capital, and improving corporate governance performance. It is rare in domestic for the study of the strategies, policies and implementation of the enterprises to promote sustainability responsibility. The literature on the promotion of sustainability responsibility in foreign countries is more, but they belong to the general guidelines or manuals of general enterprises. This paper is to explore how the construction industry to promote sustainability responsibility through the focus and practice of construction industry, in addition to the above theoretical framework. In terms of focus and practice, the sustainability responsibility report of transnational companies suggests that the indicators and priorities of self-disclosure include economic, social and environmental categories, with the highest average exposure rate of environmental indicators. This study conducted a questionnaire survey and analysis on public, officials, and practitioners of construction industry to understand the views of the public on sustainability responsibility in the construction industry. In addition, the study of sustainability responsibility practice of the transnational case company includes the sustaibability policies, the implementation of sustainability responsibility policies, the sustainability responsibility guidelines and the implementation plan for the projects, the sustainability responsibility performance indicators for the projects. This study provides recommendations to the relevant units in charge of construction business and for the strategy to promote sustainability responsibility and also the recommendations to the construction firms for the focus priority and process for the implementation of sustainability responsibility

參考文獻


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