| Summary: | 碩士 === 國立中央大學 === 財務金融研究所 === 99 === Social Responsible Investing (SRI) is the guiding principles of corporate governance, and also the main issue around the world. Enterprises should not only make profits for shareholders and investors, on the other hand, creating social value as a citizenship. Therefore, many countries around the globe develop the corporate social responsibility (CSR) evaluation systems to evaluate the development condition, and showing their concern about those new financial products.
Although there are some of non-governmental organizations (NGO) in Taiwan focusing on CSR evaluation, overall, we''re still unable to meet international standards, and credibility has been questioned. This study is based on CSR evaluation system; firstly we introduced the criteria and framework of the CSR, then taking the well-known questionnaire -「100 Best Corporate Citizens」- testing the firms in Taiwan. From external conditions and the extent of CSR within the enterprise, we can then understand the difference in CSR evaluation between Taiwan and international enterprises. Finally, since Taiwan isn''t a participant in any relevant international organization and complete norms and regulations are not yet available domestically. According to sample analysis, this article is mainly about the recommendation for the status of implementation of CSR evaluation system in Taiwan.
|
|---|
