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題名 日本企業ESG評分之社會構面關鍵主題選擇
Proposed Methodology for Determining Region-specific Key Topics of the ESG Social Dimension: Applied for Corporations in Japan
作者 呂元瑜
貢獻者 李世暉
呂元瑜
關鍵詞 ESG評分
ESG評分機構
日本式經營
CFPR
語意變數
日期 2025
上傳時間 4-Aug-2025 15:49:18 (UTC+8)
摘要 隨著全球對永續發展與社會責任投資（SRI）的重視提升，ESG（環境、社會、公司治理）評估已成為投資者與企業利害關係人衡量企業永續表現的重要依據。然而，目前多數國際ESG評分框架多源於西方國家，其指標設計偏向股東導向，未必能準確反映以利害關係人為核心、強調長期雇用與社會責任的日本企業特性。本研究的目的在於釐清對日本企業而言，在ESG社會構面中具有較高重要性的關鍵主題，作為日本ESG評分機構或企業自我評估與策略調整的參考。研究參考國際通行的GRI 400系列準則作為主要架構，並對比分析五間代表性ESG評分機構的社會面指標，歸納出員工權益、人權、社會發展、供應鏈與客戶權益五大次構面及17 項關鍵主題。 運用層級分析法（AHP）與一致性模糊偏好關係法（CFPR）設計成對比較問卷，將22 名產、官、學專家對各項指標的重要性評估進行量化。分析結果顯示「員工權益」的重要程度最高，呼應日本企業重視穩定雇用、集體主義與歸屬感的特徵。此外，本研究共新增三項關鍵主題為指標，分別是員工權益層面的「勞動條件」、社會發展層面的「社會貢獻活動」、客戶權益層面的「客戶關係」。研究發現，「社會貢獻活動」受到的高度重要性評價與日本企業主動揭露社會貢獻成果，以及日本國內ESG評分機構對該主題設置多項評估指標之現象相符，顯示此主題已成為衡量日本企業ESG社會構面表現的關鍵指標，可優先納入ESG評分框架。整體而言，本研究可作為日本評分機構與企業在接軌國際標準時，兼顧指標在日本社會背景下的適用性與日本在地特性，對未來日本ESG評分架構的調整提供具體建議。
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描述 碩士
國立政治大學
日本研究學位學程
111861006
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111861006
資料類型 thesis
dc.contributor.advisor 李世暉zh_TW
dc.contributor.author (Authors) 呂元瑜zh_TW
dc.creator (作者) 呂元瑜zh_TW
dc.date (日期) 2025en_US
dc.date.accessioned 4-Aug-2025 15:49:18 (UTC+8)-
dc.date.available 4-Aug-2025 15:49:18 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2025 15:49:18 (UTC+8)-
dc.identifier (Other Identifiers) G0111861006en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/158787-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 日本研究學位學程zh_TW
dc.description (描述) 111861006zh_TW
dc.description.abstract (摘要) 隨著全球對永續發展與社會責任投資（SRI）的重視提升，ESG（環境、社會、公司治理）評估已成為投資者與企業利害關係人衡量企業永續表現的重要依據。然而，目前多數國際ESG評分框架多源於西方國家，其指標設計偏向股東導向，未必能準確反映以利害關係人為核心、強調長期雇用與社會責任的日本企業特性。本研究的目的在於釐清對日本企業而言，在ESG社會構面中具有較高重要性的關鍵主題，作為日本ESG評分機構或企業自我評估與策略調整的參考。研究參考國際通行的GRI 400系列準則作為主要架構，並對比分析五間代表性ESG評分機構的社會面指標，歸納出員工權益、人權、社會發展、供應鏈與客戶權益五大次構面及17 項關鍵主題。 運用層級分析法（AHP）與一致性模糊偏好關係法（CFPR）設計成對比較問卷，將22 名產、官、學專家對各項指標的重要性評估進行量化。分析結果顯示「員工權益」的重要程度最高，呼應日本企業重視穩定雇用、集體主義與歸屬感的特徵。此外，本研究共新增三項關鍵主題為指標，分別是員工權益層面的「勞動條件」、社會發展層面的「社會貢獻活動」、客戶權益層面的「客戶關係」。研究發現，「社會貢獻活動」受到的高度重要性評價與日本企業主動揭露社會貢獻成果，以及日本國內ESG評分機構對該主題設置多項評估指標之現象相符，顯示此主題已成為衡量日本企業ESG社會構面表現的關鍵指標，可優先納入ESG評分框架。整體而言，本研究可作為日本評分機構與企業在接軌國際標準時，兼顧指標在日本社會背景下的適用性與日本在地特性，對未來日本ESG評分架構的調整提供具體建議。zh_TW
dc.description.tableofcontents 摘要 i 目次 ii 表次 iv 圖次 vi 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究問題與目的 4 第三節 研究貢獻 7 第二章 文獻探討 9 第一節 ESG發展及相關文獻探討 9 第二節 日本式企業經營與永續策略 15 第三節 ESG資訊揭露標準與日本法規發展 21 第三章 研究方法 29 第一節 社會構面重大主題選擇 29 第二節 主題重要性分析 30 第四章 ESG評分機構及指標分析 39 第一節 ESG評分機構概述 40 第二節 ESG社會構面指標 50 第三節 ESG社會構面主題篩選與分析架構建立 61 第五章 研究分析 69 第一節 研究樣本結構 69 第二節 ESG社會構面及主題重要性分析 73 第六章 結論 79 參考文獻 83 附錄一 研究問卷 93zh_TW
dc.format.extent 3194743 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111861006en_US
dc.subject (關鍵詞) ESG評分zh_TW
dc.subject (關鍵詞) ESG評分機構zh_TW
dc.subject (關鍵詞) 日本式經營zh_TW
dc.subject (關鍵詞) CFPRzh_TW
dc.subject (關鍵詞) 語意變數zh_TW
dc.title (題名) 日本企業ESG評分之社會構面關鍵主題選擇zh_TW
dc.title (題名) Proposed Methodology for Determining Region-specific Key Topics of the ESG Social Dimension: Applied for Corporations in Japanen_US
dc.type (資料類型) thesisen_US
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