本研究之主要目的在於以臺灣保險業為例,探討保險業在臺灣的企業社會責任與永續經營之研究,藉由保險業相關文獻資料的收集、探討與分析,並利用模糊理論與德菲法專家問卷調查方法進行問卷結果之統計分析;藉此建構一套適用於衡量臺灣保險業之企業社會責任與永續經營的構面與指標架構;本研究結果發現企業社會責任與永續經營構面中,保險業認為管理作為構面最為重要,而社會作為構面次之,最低者為環境作為構面。保險業永續性評比架構中整體排序前五名之評比項目,依序為「即時、定期公開財務及非財務類訊息,確保ESG議題之責任與資訊透明」(16.59%)、「高層對企業永續發展策略之聲明」(9.28%)、「自然災害風險」(7.16%)、「拒絕行賄及收賄等貪污行為」(7.07%)、「環境報告」(4.94%)。本研究結果期望未來提供臺灣保險業在推動企業社會責任的指標參考,並使得推動企業社會責任的保險公司達到永續經營之目標。
This study took the insurance industry in Taiwan as an example, and discussed the corporate social responsibility (CSR) and sustainable operations of the insurance industry. By literature review, Fuzzy Theory, and Delphi expert interview, this study constructed a set of constructs and indicator framework for measuring CSR and sustainable operation of the insurance industry in Taiwan. The results showed that among all constructs, the management construct is the most important, followed by the society construct, and finally the environment construct. The top five items in the sustainability framework are in the order of “immediate and regular disclosure of financial and non-financial information to ensure the transparency of ESG responsibility and information” (16.59%), “declaration by the top management concerning sustainable development strategies” (9.28%), “natural disaster risks” (7.16%), “rejection of corruption and bribery” (7.07%) and “environmental reports” (4.94%). The findings can serve as a reference for the insurance industry of Taiwan to promote CSR, in order to achieve sustainable operation.