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• Main Authors: HUI-LING CHANG, 張慧玲
• Other Authors: 陳建中
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/wed329

碩士 === 國立中央大學 === 會計研究所企業資源規劃會計碩士在職專班 === 107 === The pepople needs to know the status of a company. In the profit status section, we can view the company's financial statements. However, in other parts of the non-financial figures that can be expressed, there is very little information available, so a CSR report is generated. Such a document containing non-financial information. According to the preparation of the Global Sustainability Reporting Association, the content of the Corporate Social Responsibility Report covers the disclosure of major issues affecting the economy, society and the environment. In the current corporate responsibility report published by various companies, The selection and disclosure of major issues are mainly obtained through questionnaires and telephone interviews, and then exposed and responded through internal analysis and high-level supervisors. In recent years, many food safety problems have occurred in Taiwan. Has the company involved in the storm responded to the consumer? By examining the contents of the CSR report of the UNI-PRESIDENT ENTERPRISES CORP., it is necessary to verify whether the major issues exposed by the company respond to the concerns of stakeholders. The results show that the number of all exposed projects of the company in the past five years accounted for only about 52% of all the specific standard indicators, the proportion is not very high, indicating that the level of response of the company is acceptable; indicators such as economic performance indicators, social performance indicators and industry characteristics The number of indicators disclosed has accounted for less than 50% of the index of the project, and the proportion of the exposed projects in the year has not reached 10%, indicating that the part of the enterprise has a low degree of response and needs to strengthen the response. On the other hand, it can be found that in the year when the enterprise has a food safety problem, the company will make a relative explanation and response to the food safety issues that consumers care about in the report, showing that the unified enterprise pays attention to consumers.