企業社會責任不僅是企業倫理的表現，同時也是經濟效率的指標。過去人們普遍認為，企業是以損害社會大眾利益為代價取得成就；然而對於企業而言，若忽視其環境、社會及治理風險風險，未來將陷入無法掌握的盈餘波動。社會公害或缺陷往往會讓企業承受莫大的內部成本；如今，企業藉由處理社會難題，進而得以在為自身創造經濟價值之餘，也為社會創造價值。本研究透過彙整文獻得到投資實踐社會責任之企業不會降低投資人之財務報酬之結論；因此，參考國外主要永續經營指數編製機構之編製架構及其資產管理公司之經營模式，期以對臺灣企業實踐社會責任表現提出評鑑標準之建議，進而將該項評鑑結果提供予投資人及資產管理公司，以利更精準地評估企業經營風險與降低市場資訊不對稱的現象，或編制臺灣永續及責任指數提供機構法人長期穩定資金之投資建議及開發客製化投資組合商品。The long term purpose for a firm running its business has been changed during the decades. In order to keep the leading position and gain more economic profit, companies has paid more attention to Corporate Social Responsibility (CSR) and started mapping the Environmental, Social and Governance impact of their value chain since 1990. Measuring corporate social performance and making it public to all investors is a powerful way to influence the strategy and behavior of a firm.Sustainability Indices and Social Responsible Investment are designed to help the investors achieve financial goals as well as build a better world. Although the criteria used in the rankings vary widely, still we refer to the world famous sustainability indices and generalize the evaluating criteria for Taiwan companies. We also follow the ongoing Hong Kong model and give the picture of launching program and framework for practicing CSR in Taiwan at the end of this study.
