| Summary: | 碩士 === 長榮大學 === 國際企業學系碩士班 === 101 === Corporate social responsibility (CSR) has attracted much attention recently. Many enterprises include CSR concept in their business strategies, and disclose their CSR activities in their official websites. The main purpose of this study is to investigate the disclosure of CSR information in Taiwan’s top 100 exterprises, and use the method of content analysis to explore the differences in CSR information disclosre among various industries. Based on eight major international CSR criteria, the present study proposed four CSR dimensions: economic, social, environment, and human right, each consists of five CSR indices. Taiwan’s top 100 enterprises in manufacturing, service and financial industries were taken as research subjects.
Research findings reveal that the disclosure of CSR information for the manufacturing industry is more complete than the financial and service industries. Most enterprises made much effort on the disclosure of their CSR economic information. There are significant differences in CSR information disclosre among various industries. The manufacturing industry focused more on the disclosure of labor rights, the financial industry focused on corporate performance and profit, and the service industry focused on consumer rights. Research results of the present study can provide a more complete CSR construct for enterprises to disclose their CSR information, and a more diversified CSR indices for scholars to conduct their CSR research.
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