企業社會責任報告書內部利害關係人關注議題探討-以個案G公司為例

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题名:	企業社會責任報告書內部利害關係人關注議題探討-以個案G公司為例
作者:	吳紫賓;Wu, Zih-Bin
贡献者:	財務金融學系在職專班
关键词:	企業社會責任;利害關係人;關注議題;Corporate Social Responsibility;Stakeholders;oncerned Issues
日期:	2020-07-15
上传时间:	2020-09-02 16:44:00 (UTC+8)
出版者:	國立中央大學
摘要:	本研究擬定半導體上游代表性矽晶圓製造商的企業社會責任報告書，以質性研究針對內部利害關係人關注之議題，以實廠次級資料評估及權責主管訪談，利用個案研究法分析探討之結論:1.鑑別利害關係人有員工、客戶、股東、供應商、政府機構、媒體等，本研究探討之內部利害關係人範圍為員工；2.內部利害關係人關注議題有職業安全、人權、緊急應變、就業機會、女男同酬等；3.高度關注議題對營運高度衝擊，經濟面有法遵、經營策略與財務目標、財務穩定與績效；環境面有溫室氣體減量、源頭減量、污染預防、廢棄物管理、水資源管理、水污染防治；社會面有職安與緊急應變、人權、員工教育訓練、產品品質、客戶服務及隱私；4.關注議題與營運衝擊兩者有相對關係，非絕對是效益不彰之負面思想，可將其轉為改善措施活動獲得正面效益降低衝擊；5.以購併策略躍升為全球第三大矽晶圓廠商。研擬未來企業社會責任報告書之策略調整與建議:1. 提升權責單位位階，降低指揮失效風險；2.進行內外部評估及SWOT分析，作為未來策略發展依據基礎；3.資訊揭露與回饋效率提升；4. 搖籃到搖籃思維的環保趨勢觀念策略；5.擬訂整體執行輪廓資訊清晰之系統性管理方法；6.企業社會責任報告書品質提升。關鍵詞：企業社會責任、利害關係人、關注議題 ;In this study, the development of semiconductor upstream typical silicon wafer manufacturer′s corporate social responsibility report, to qualitative research for the internal issues of concern interested parties, to the real plant secondary data assessment and accountability in charge of the interview , using the case study method analysis Discussion of Conclusion: 1. identification of the interested parties have employees, customers, shareholders, suppliers, government agencies, the media and other interested parties to explore the interior of this study range from staff ; 2. internal stakeholders shut person themes are concerned about occupational safety , human rights, emergency response, employment opportunities, between women and men equal pay and so on ; 3. attention to operational issues high impact, the economic side there are laws compliance , business strategy and financial objectives, financial stability and performance; reducing greenhouse gas emissions have environmental side, the source Reduction, pollution prevention, waste management, water resource management, water pollution prevention; social safety and emergency response, human rights, employee education and training, product quality , customer service and privacy; 4. Concern between issues and operational impact relations, non-absolute benefit is not negative thoughts Chang′s , which can be converted to active improvement measures to obtainPositive benefits to reduce the impact; 5. to purchase and strategy emerged as the world′s third-largest silicon wafer plant business. Research intended future strategy report of corporate social responsibility to adjust and recommendations : 1. to enhance the powers and responsibilities of the unit rank, reduce command failure risk ; 2. Conduct internal and external assessment and SWOT analysis as a basis for the foundation for future policy development; 3. Disclosure of Information and Feedback efficiency gains ; 4. cradle to cradle environmental trends of the concept of strategic thinking ; 5. formulate a clear overall execution profile information of systematic management methods ; 6. Social responsibility report corporate quality improvement . Keywords: Corporate Social Responsibility , Stakeholders, oncerned Issues
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