| Summary: | 碩士 === 國立交通大學 === 管理科學系所 === 93 === As the pressure of environmental protection is increasing gradually, enterprises should present the action of environmental protection policy, goal and result to the people correctly in a regular period. And this media of presenting is called “Corporate Environmental Report”. Even a lot of enterprises publish environmental report, the rate of people using report is low. Because people can not trust the content of report completely. So enterprises must raise the credibility and comparability of environmental report by reviewing the report of the third party.
Currently, the domestic researches seldom focus on reviewing environmental report by the third party. This research understood the guidelines for editing environmental reports, realized the international situation of reviewing environmental reports and analyzed the differences between review report and independent assurance statement. With the result of these analyses, this research is expected to be a useful reference for domestic enterprises.
Currently, the countries in EU take the lead in the impetus of reviewing environmental reports, such as Britain, Denmark and Netherlands, etc.. The development of Japan is the most intact in the area of Asia. Because the development of reviewing environmental report has not been mature, there are not the unified procedure, standard and guideline etc..
Before development of reviewing environmental report, the environmental accounting and environmental report have to already developed completely. Therefore, the government and enterprise should all popularize the environmental accounting and environmental report before Taiwan develops the reviewing environmental report by the third party.
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