企業環境報告內容研究

Abstract

本文蒐集八十五份各國企業所發行之獨立(Standalone)企業環境報告(CorporateEnvironmental Reports)，針對其內容進行內容分析。我們以聯合國環境規劃署(UNEP)所建議之環境報告揭露準則(guideline)作為觀察評量之單元，依揭露內容的完整性與相關主題的系統整合度，將環境報告書於各單元的表現分為四個等級，依次給予0-3的權重分數，以各單元所得分數加總成為該份企業環境報告的揭露成果。本研究所研究的產業包括電力、汽車、能源、消費品、資本設備、化學、服務、森林產品與造紙等八種，將隸屬同一產業別的企業環境報告歸類進行分析比較，並歸納現階段環境報告的主要內容。本研究尚進行產業之間的比較，並提出環境報告因產業特性而產生的揭露選擇與差異；地區別的分析則將環境報告依地區重新分類，分為美加、歐洲、北歐以及日本四個主要地區，觀察分析各地區報告的差異；觀察分析隨時間點改變的揭露趨勢。最後並提出對國內企業製作環境報告的建議。

The study collected and analyzed eighty-five standalone corporate environmental reports from different industries around world. The eight industries studied are electrical & gas utilities, automobiles, energy,consumer goods, capital equipment, chemical, service, forest products and papers. Four major issues of environmental report-management systems, input/output inventory, finance, and stakeholder relations, as well as twenty more detail disclosure subjects, suggested by the United Nations Environmental Program (UNEP), are used as our analysis units. Through content analysis, we categorized the sophistication of these disclosure into four degrees according to their qualitative, quantitative and systematic levels.We discussed and compared the differences among industries, summarized the average, the deviation, and the priority of the disclosure in these twenty subjects. We also observe and analyze the differences of the reports by four different regions-America-Canada, Europe, Scandinavia, and Japan. Finally,recommendation was made for companies in Taiwan how to prepare a presentable corporate environmental report step by step.\n \n