台灣企業社會責任揭露－以上市／櫃電子產業年報為例

Corporate Social Responsibility Disclosure in Taiwan - An Empirical Study of the Listed Electronic Companies

張瑞元(Ruei-Yuan Chang)；黃瓊瑤(Chiung-Yao Huang)；林金賢(Chin-Shien Lin)；曾韻之(Yun-Chi Tseng)

企業社會責任 ； 企業社會責任揭露 ； 內容分析法 ； Corporate social responsibility ； Corporate social responsibility disclosure ； Content analysis

會計與公司治理

9卷1期（2014 / 12 / 01）

1 - 28

繁體中文

企業社會責任概念與執行，近年來已逐漸成為一門顯學，並重新定義了成功企業的面向。然而，對於其具體內容，何謂企業社會責任以及如何衡量，目前尚未有一致共識。國際社會責任評等機構也在各種企業社會責任揭露準則、標準認證，以及資訊可得性之限制下，企圖歸納出通用的企業社會責任揭露構面。由於企業社會責任揭露在不同國家、產業，甚至是利害關係人間所關注的議題不盡相同，因此要發展一適用於全世界的企業社會責任揭露指標確有其難度。鑒於一個客觀揭露準則之重要性，本研究企圖建構適用於台灣企業之社會責任揭露構面與評分細項，以作為台灣企業未來制定企業社會責任揭露規定時的參考外，對於未來相關議題之研究也有可資比較的衡量項目。本研究藉由內容分析法對台灣上市/櫃電子產業年報之企業社會責任揭露現況進行分析，並探討資訊揭露相對不足處，實證分析結果有其學術與實務上的具體意涵。

The conceptualization and implementation of corporate social responsibility has become increasingly important nowadays, and it even redefines the dimensions of a successful enterprise. However, what the content is and how to measure it still have not come to a consensus. Institutions of the international society such as Global Reporting Initiative have been trying to construct a universal corporate social disclosure system based on different corporate social disclosure criteria, standards, and authentications within the data limit. Since different countries, industries, and stakeholders have different concerns, it is hard to come up with a universal standard. With the importance of an objective disclosure system of CSR, this study is trying to construct appropriate dimensions to disclose corporate social responsibility for listed electronic companies in Taiwan. Based on the annual reports this research applies the content analysis technique to analyze the current status of corporate social responsibility disclosure, and finally summarize the appropriate items for the disclosure system. The derived conclusions may have important implications for both the academia and practice.

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