台灣金融業上市公司企業永續報告之環境績效指標型態研究

企業社會責任報告書在國外行之有年，但對於國內企業仍是相當新鮮課題，2015年由金管會強制要求上市櫃公司撰寫企業社會責任報告書強化公司治理及資訊透明揭露的政策，CSR報告書成為各企業相繼投入的一個契機。報告書中揭露企業經濟、環境、社會三方面績效，可使利害關係人了解企業對各方面造成的衝擊影響程度。本研究以玉山金融控股、中國信託金融控股、國泰金融控股、富邦金融控股四間金融產業的公司為研究對象，依據GRI永續報告綱領分析CSR報告書34項環境績效指標，檢視揭露程度，以及比較差異性，並以GRI內容原則及品質原則做為診斷工具進一步分析，報告原則是達到永續報告透明度的基礎，依報告原則揭露程度給予評分和比較。研究發現，環境指標揭露12項考量面中，以整體情況考量面揭露率100%列居最高，供應商環境評估考量面揭露率31%為最低，其餘依序分別是產品和服務考量面、法規遵循考量面揭露率皆為75%，能源考量面、排放考量面揭露率皆為65%，廢汙水和廢棄物考量面58%，環境問題申訴機制考量面50%，水考量面42%，生物多樣性考量面揭露率38%，其中原物料和交通運輸因為金融產業不適用故不揭露。本研究分析台灣國內標竿金融產業如何因應永續發展報告書之內容呈現，希望做為金融業撰寫CSR永續報告書的依循方針。

關鍵字

企業社會責任報告書；金管會；環境績效指標；金融產業

並列摘要

The corporate social responsibilities report has been executived for a long time, but it is a new topic for domestic companies. In 2015, Financial supervisory commission ask the listed companies to write the corporate social responsibilities report to strong their companies and disclosure information. Therefore, there are more and more companies use the CSR report. The report includes business economy, environment, and society. Stakeholders can know business situations and effections through this report. This paper integrates E.SUN Bank, CTBC Bank, Cathay Bank, and FUBON as a research subject. We compare the differences of these companies and to exmanie the degree of disclosure by 34 environmental performance indexes from GRI corporate sustainability report. We use Principles of Defining Report Content and Principles of Defining Quality as diagnose tools. The research shows that in environmental indexes, overall was ranked the highest and supplier environmental assessment was ranked the lowest; Products and Services and complianc (75%), energy and emissions (65%), Effluents and Waste (58%), Environmental Grievance Mechanisms (50%), water(42%), biodiversity(38%), materials and transportation financial industry is inadequacy so we don’t reveal it. This study analysis how financial industry which is in Taiwan to reponses the content of CSR report, and hope to be the indicator of writing CSR reports for financial industry.

並列關鍵字

Corporate social responsibility report ； Financial Supervisory Commission R.O.C(Taiwan) ； Environmental performance indicators ； Financial industry

參考文獻

蕭淑惠，2010。企業社會責任報告書內容、品質和環境指標分析，國立

陳榮貴，2014。企業社會責任報告環境指標之研究以半導體業為例，國立中央大學環境工程學系碩士班論文。

胡憲倫、許家偉、敖家剛，2010。從企業非財務報告書之資訊揭露與製作之良竊談台灣永續報告書評比機制之建立，環境工程會刊，21卷第一期第六篇，1-16。

Azapagic, A., Millington, A. and Collett, A., 2006, A Methodology for Integrating Sustainability Considerations into Process Design. Chemical Engineering Research and Design, 84(A6), pp. 439-452.

Carroll, A. B., 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholder. Business Horizons, 39-48.

國際替代計量

台灣金融業上市公司企業永續報告之環境績效指標型態研究

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