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題名 企業永續報告書治理面與社會面揭露之個案分析
A Case Study on Disclosure of Governance and Social Aspects in Sustainability Reports作者 洪怡如
Hung, Yi-Ju貢獻者 王信實
Wang, Shinn-Shyr
洪怡如
Hung, Yi-Ju關鍵詞 ESG
永續
永續報告書
企業治理
社會面專案
ESG
Sustainability
Sustainability report
Governance
Social日期 2023 上傳時間 1-Dec-2023 11:50:43 (UTC+8) 摘要 為呼應全球永續潮流與國家淨零排放目標，我國金管會於2023年發佈上市櫃公司永續發展行動方案（2023年)，強制資本額20億元以上的上市櫃公司應編撰永續報告書並擴大參考國際準則。同時，2023年氣候變遷因應法三讀通過，顯見台灣政府將帶領企業積極邁向永續發展的目標。 本研究旨在探討台灣企業治理層級如何應對永續潮流，及企業編撰永續報告書依循的原則或國際指標。再透過標竿企業訪談印證企業治理對永續推動的重要，並了解社會面參酌的國際指標、評估方式及遇到的困難。藉由個案研究法針對標竿企業的永續報告書內容進行訪談，亦蒐集國際相關文獻進行佐證，以供其他企業在跟隨國內快速變化的法規時參考。
To align with global sustainability trends and the national net-zero emissions goals, Taiwan's Financial Supervisory Commission (FSC) released the Sustainable Development Action Plan for Listed and OTC Companies in 2023. This plan mandates that publicly traded companies with capital exceeding NT$ 2 billion should submit sustainability reports and expand their reference to international guidelines. Additionally, in 2023, the Climate Change Response Act was passed, indicating the Taiwanese government's commitment to leading businesses towards an active pursuit of sustainable development. This study aims to investigate how Taiwanese businesses respond to the sustainability trend and the principles or international indicators they adhere to when compiling sustainability reports. 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國立政治大學
行政管理碩士學程
110921009資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110921009 資料類型 thesis dc.contributor.advisor 王信實 zh_TW dc.contributor.advisor Wang, Shinn-Shyr en_US dc.contributor.author (Authors) 洪怡如 zh_TW dc.contributor.author (Authors) Hung, Yi-Ju en_US dc.creator (作者) 洪怡如 zh_TW dc.creator (作者) Hung, Yi-Ju en_US dc.date (日期) 2023 en_US dc.date.accessioned 1-Dec-2023 11:50:43 (UTC+8) - dc.date.available 1-Dec-2023 11:50:43 (UTC+8) - dc.date.issued (上傳時間) 1-Dec-2023 11:50:43 (UTC+8) - dc.identifier (Other Identifiers) G0110921009 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/148513 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 行政管理碩士學程 zh_TW dc.description (描述) 110921009 zh_TW dc.description.abstract (摘要) 為呼應全球永續潮流與國家淨零排放目標，我國金管會於2023年發佈上市櫃公司永續發展行動方案（2023年)，強制資本額20億元以上的上市櫃公司應編撰永續報告書並擴大參考國際準則。同時，2023年氣候變遷因應法三讀通過，顯見台灣政府將帶領企業積極邁向永續發展的目標。 本研究旨在探討台灣企業治理層級如何應對永續潮流，及企業編撰永續報告書依循的原則或國際指標。再透過標竿企業訪談印證企業治理對永續推動的重要，並了解社會面參酌的國際指標、評估方式及遇到的困難。藉由個案研究法針對標竿企業的永續報告書內容進行訪談，亦蒐集國際相關文獻進行佐證，以供其他企業在跟隨國內快速變化的法規時參考。 zh_TW dc.description.abstract (摘要) To align with global sustainability trends and the national net-zero emissions goals, Taiwan's Financial Supervisory Commission (FSC) released the Sustainable Development Action Plan for Listed and OTC Companies in 2023. This plan mandates that publicly traded companies with capital exceeding NT$ 2 billion should submit sustainability reports and expand their reference to international guidelines. Additionally, in 2023, the Climate Change Response Act was passed, indicating the Taiwanese government's commitment to leading businesses towards an active pursuit of sustainable development. This study aims to investigate how Taiwanese businesses respond to the sustainability trend and the principles or international indicators they adhere to when compiling sustainability reports. Using a case study approach, interviews were conducted with the benchmark company, and international literature was collected for supporting evidence, offering a reference for other businesses. en_US dc.description.tableofcontents 第壹章 緒論 1 第一節 研究背景 3 第二節 研究動機 5 第三節 研究目的 7 第四節 研究方法及研究流程 8 第貳章 ESG的演化與文獻探討 11 第一節 ESG的演化 11 第二節 ESG定義及社會面的範疇 13 第三節 ESG中社會面相關之重要國際準則 18 第參章 研究設計 23 第一節 個案研究 23 第二節 個案選擇的方式跟原則 24 第三節 個案研究與訪談 26 第肆章 資料分析 34 第一節 永續治理 34 第二節 永續治理架構的運作 39 第三節 企業推動永續專案的主被動性 41 第四節 社會面向發展對接國際標準與國內法規 43 第五節 永續報告書檢核項目 48 第伍章 結論與建議 51 第一節 企業推動ESG成功的關鍵及好處 51 第二節 ESG對企業的真實意義 52 第三節ESG社會面指標及評估方式多樣 53 第四節 研究限制與研究建議 53 參考文獻 55 附錄一：個案企業得獎紀錄 64 附錄二：訪談同意書 67 zh_TW dc.format.extent 7447207 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110921009 en_US dc.subject (關鍵詞) ESG zh_TW dc.subject (關鍵詞) 永續 zh_TW dc.subject (關鍵詞) 永續報告書 zh_TW dc.subject (關鍵詞) 企業治理 zh_TW dc.subject (關鍵詞) 社會面專案 zh_TW dc.subject (關鍵詞) ESG en_US dc.subject (關鍵詞) Sustainability en_US dc.subject (關鍵詞) Sustainability report en_US dc.subject (關鍵詞) Governance en_US dc.subject (關鍵詞) Social en_US dc.title (題名) 企業永續報告書治理面與社會面揭露之個案分析 zh_TW dc.title (題名) A Case Study on Disclosure of Governance and Social Aspects in Sustainability Reports en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻 富達國際（2023） ESG分析師調查報告2023：排放差距不容忽視。富達國際。 https://www.fidelit2y.com.tw/s3files/documents/analyst-survey/FID_ESG%20Analyst%20Survey%202023_TW_Jul23.pdf KPMG（2022） 台灣永續風險大調查。（2022年8月26日)。KPMG https://assets.kpmg.com/content/dam/kpmg/tw/pdf/2022/08/tw-kpmg-socialenterprise-report-202208-final-1.pdf 王金永（譯）（2000）。質化研究與社會工作（Padgett, D. 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