| Summary: | 碩士 === 國立臺中教育大學 === 科學教育與應用學系環境教育及管理碩士班 === 107 === The basic objective of enterprises in the past was to create profits for shareholders and maximize their own interests. With increasingly serious environmental issues and social labor disputes as well as a deluge of complaints from consumers and other events, corporate social responsibility (CSR) reports now not only help enterprises to communicate with their stakeholders, but are also an important strategic tool in the process of their future sustainable operations. General government agencies and the public can also access CSR reports issued by enterprises to review whether they have fulfilled their social responsibilities in the process of corporate development.
High-tech enterprises in Taiwan are mostly export-oriented or dominated by the original equipment manufacturer (OEM). Suchenterprises or their products are strictly required to perform their greatest responsibilities to stakeholders, the environment, and the society. Most enterprises are required to prepare corporate social responsibility (CSR) reports. In addition, the high-tech industry is both capital-intensive and technology-intensive, involving innovative technologies, cutting-edge, high chemicals and resources input, energy consumption, and short product life cycles.
The research methodology adopted herein is to collect data in relation to CSR reports and prepare a CSR scale according to the “GRI G4 sustainability reporting guidelines: reporting principles and standard disclosures” issued by the Global Reporting Initiative (GRI). The degree of disclosure and impact of the disclosure of major categories, the small aspects, and the items of the corporate social responsibility reports of the top 120 high-tech enterprises selected from the Ranklist of Taiwan Manufacturers (Operating Revenue) 2016released by Common Wealth Magazine are analyzed.
Subsequent to using the content analysis methodology, it is found that among all the enterprises, “Dynamic Electronics”, “Unimicron Technology”, “ChipMOS Technology”, and “Acbel Polytech” are the best-performing enterprises. In respect of the achieving rates of the four categories, thecategory with the best performance is “General Standard Disclosures” at 1.77 points, followed by “Social” at 1.52 points, and “Environmental” at 1.33 points. Relatively poor performance is observed in “Economic” at 0.98 points.
In respect of the achieving rates of aspects under each category, in “General Standard Disclosures”, the aspect with the best performance is “Stakeholder Engagement”, followed by “Report Profile”, “Ethics and Integrity”, “Organizational Profile”, “Identified Material Aspects and Boundaries”, and “Strategy and Analysis”, while the aspect with the worst performance is “Governance”. In “Economic”, the aspect with the best performance is “Market Presence”, followed by “Economic Performance”, while the aspect with the worst performance is “Indirect Economic Impacts”. In “Environmental”, the aspect with the best performance is “Compliance”, followed by “Biodiversity”, “Overall”, “Effluents and Wastes”, “Energy”, and “Emissions”, while the aspect with the worst performance is “Transport”. In “Social”, the aspect with the best performance is “Non-discrimination”, followed by “Child Labor”, “Customer Privacy”, “Customer Health and Safety”, “Compliance (Society)”, “Grievance Mechanisms for Impacts on Society”, “Compliance (Product)”, “Diversity and Equal Opportunity”, “Forced or Compulsory Labor”, “Freedom of Association and Collective Bargaining”, and “Employment”, while the aspect with the worst performance is “Local Communities”.
In the analysis of the extent of disclosure and the extent of the disclosure of the report, the "social category" impact reports’ disclosure is high and easy to achieve, so it should be promoted in the first place; the second is "environmental category"; The categoryof "general standard disclosure" of which impact of the reports’ disclosure is low, and the degree of disclosure is high. Therefore, the social and environmental categories of the company are relatively worthily promoted.
In the analysis of the degree of disclosure and the degree of impact disclosure of the report, the impact reports’ disclosure is highy and easy to achieve.The promotion of “Compliance (Society)” with the best performance should be prioritized due to a high achieving rate and its significant impact on the performance of reports and for being highly achievable, followed by “Equal Remuneration for Women and Men”, “(Environmental) Overall”, “Compliance (Environmental)”, “Diversity and Equal Opportunity”, “Forced or Compulsory Labor”, “Customer Health and Safety”, “Labor/Management Relations”, “Labor Practices Grievance Mechanisms”, and “Human Rights Grievance Mechanisms”. The aspects with a significant impact on the performance of reports, but which are not highly achievable, are “Labor/Management Relations”, “Labor Practices Grievance Mechanisms”, and “Human Rights Grievance Mechanisms”.
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