建設公司CSR報告書環境指標揭露程度與品質之研究

Abstract

永續是當前全球性議題，公司提出企業社會責任(Corporate social responsibility, CSR)報告書，揭露環境、經濟、社會三面向之永續績效及作為。台灣自2014年開始，符合條件的建設公司被規定要編製CSR報告書，但文獻指出，CSR報告書揭露的內容與品質有所不足。 本研究探討CSR報告書中環境面的內容，依全球報告綱領(Global Reporting Initiative, GRI)的要求，分析台灣建設公司的CSR報告書之環境指標的揭露程度、品質原則遵循程度，以及兩者之相關性。選取上市(櫃)營收前六大建設公司為個案研究。研究結果發現，環境指標揭露程度不高且揭露的質、量不一致；品質原則遵循為中等程度，時效性遵循程度最高，可靠性最低；環境指標揭露程度與品質遵循呈現低度正相關。 建設公司可依GRI準則的指標要求項目，發展環境管理方針，輔助提高報告書的揭露深度與品質。另外，運用外部認證的報告書，可提高可靠性、增加公信力，符合金管單位的政策。  Sustainability is a current global issue. Companies have published CSR (corporate social responsibility) reports to disclose sustainable performances and actions in economic, environmental, and social aspects. In Taiwan, the qualified listed companies including developers have been required to compile CSR reports since 2014. However, literature points out that the disclosure and quality of CSR reports are not adequate. The objective of this research was to examine the environmental contents of CSR reports. Based on the 2016 GRI (Global Reporting Initiative) Standards, this study analyzed the disclosure levels and quality compliance degree of the 30 environmental indicators and the relationship between the two. Six listed developers with the largest revenues were chosen as cases to study. The results show that the disclosure levels of environmental indicators were not high and the disclosure levels and numbers of environmental indicators were not consistent. In the quality principles, timeliness is the most compliant one but reliability is the last. The disclosure levels and quality compliance show a low positive relationship. Based on the requirements of GRI Standards, developers can establish their own environmental management approaches, which can help raise both disclosure levels and quality of the reports. Further, a CSR report with external assurance can strengthen its reliability, increase public trust and meet the government policy.