企業永續性報告書指標之探討-以造紙業為例

Research of Corporate Social Responsibility Report Index for Papermaking Industry

鄭筱芩(Hsiao-Chin Cheng)

指導教授 ： 顧洋

國立臺北大學/公共事務學院/自然資源與環境管理研究所/碩士(2008年)

摘要

隨著全球趨勢發展，企業發展獨擔負對環境的責任，已不能滿足社會及民眾等對企業的要求，企業社會責任為企業要永續經營不得不面對的趨勢，即企業除了要追求股東利潤外，也應同時兼顧員工、消費者、供應商、社區與環境等利害相關者的權益。而企業發行企業永續性報告書已逐漸蔚為潮流，透過企業永續性報告書的公佈，主動公開其環保等相關工作，已為企業對因其發展而影響的環境社會問題，負起應有責任的態度，對企業形象亦有正面提昇，對企業已後之發展亦有良好的幫助，成為企業善盡社會責任的指標之一。
本研究針對造紙企業，進行國際間相關造紙企業之企業永續性報告書進行探討，並使用DTT、IÖW、UNEP等三套企業環境報告計分卡來評定及了解各國造紙企業對於企業永續性報告書的定位，並透過各發行之企業永續性報告書來相互比較，在環境資訊公開的趨勢下，期提供給國內造紙企業作為未來持續推動企業永續發展之參考。
雖國內目前發行企業永續性報告書的企業仍不多，但由於證券期貨局及國內相關環保法規要求，皆有要求相關環境資訊的揭露，已為企業發行企業永續性報告書之相關資訊做準備，而國內主要兩大造紙企業，永豐餘造紙及正隆造紙，皆對於環境議題非常重視，在國際趨勢及國內永續性報告書發展已逐漸起步，且相關政府輔導單位積極投入下，發行企業永續性報告書應可期待。

關鍵字

企業永續性報告書 ； 企業社會責任 ； 企業環境報告計分卡

並列摘要

The purpose of this study is for papermaking industry. It explores the international papermaking companies related to the Corporate Sustainability Report. By using of DTT, IÖW, UNEP three sets of business environment, such as Corporate Environmental Report Score Card, evaluate the points and understand the position of all the papermaking companies. It also Compare with one another through the issuance of Corporate Sustainability Reports. In the trend of environmental information disclosure, it can provide to the domestic papermaking companies as the reference continue to promote sustainable development in the future.
Although the current domestic distribution of the Corporate Sustainability Reports still are very few, due to the Securities and Futures Bureau and the related domestic environmental regulations, there are requirements related to environmental information disclosure. Enterprises have already prepared the related Information for the issue of the Corporate Sustainability Reports. The two major domestic papermaking companies, Yuen Foong Yupaper Mfg and Cheng Loong Corp, pay much attention to the environmental issues seriously. In the international trend as well as Corporate Sustainability Report in domestic development has gradually started and relevant government counseling units active invest. We are looking forward to the issue of Corporate Sustainability Report by the domestic enterprises in the future.

並列關鍵字

Corporate Sustainability Report ； Corporate Social Responsibility ； Corporate Environmental Report Score Card

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