汽車服務業永續社會面揭露程度之探究- 以和泰汽車及裕隆日產公司為例;The Discussion of Social Aspect Disclosure of Construction Industry Corporate Social Responsibility Report- Study of Hotai Motor and Yulon Nissan Motor Corporation

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題名:	汽車服務業永續社會面揭露程度之探究- 以和泰汽車及裕隆日產公司為例;The Discussion of Social Aspect Disclosure of Construction Industry Corporate Social Responsibility Report- Study of Hotai Motor and Yulon Nissan Motor Corporation
作者:	曾獻慶;Tseng, Hsien-Ching
貢獻者:	會計研究所企業資源規劃會計碩士在職專班
關鍵詞:	企業永續報告書;判別重大主題;社會面向重大主題;揭露程度;Corporate Social Responsibility Report;Global Sustainability Reporting Association;The identification of Material topics;Disclosures on material topics;The social disclosure level
日期:	2023-06-28
上傳時間:	2024-09-19 16:26:51 (UTC+8)
出版者:	國立中央大學
摘要:	本研究主要透過國內兩間具有日商持股的汽車服務業知名企業-和泰汽車股份有限公司(以下簡稱和泰車)與裕日車股份有限公司(以下簡稱裕日車)之2018年至2021年，4年間的永續報告書社會面向的重大主題選定率，與全球永續報告協會標準準則(GRI Standards)之揭露程度進行比較探討。結果顯示，和泰車的社會面向重大主題選定率之4年平均52.3%，社會面向永續GRI Standards 內容揭露率4年平均為84.4%，說明和泰車對於近4年社會面向重大主題之回應程度屬中高階，且每年重大議題的選定也隨著利害關係人關注議題的變化作出相對高度程度的回應，在日本豐田汽車的指導下，持續提升其永續作為；而裕日車之社會面向重大主題選定率之4年平均41.7%，社會面向永續GRI Standards 內容揭露率4年平均為50.5%，說明裕日車汽車公司對於近4年社會面向重大主題之回應程度屬中階，且利害關係人所關注的重大主題呈現固定的傾向。期待藉由本研究，呼籲對於國家社會經濟環境有重大影響力的汽車服務業，於永續發展面相能跟上世界趨勢，提高對永續各項議題的關注度與永續活動推動的扎實度，讓利害關係者能快速且容易地了解企業的永續作為與其改善方案，並鼓勵企業傾聽社會大眾的建議，提升與利害關係者的溝通頻率，強化資訊透明度，持續精進，積極地因應相關主題挑戰創設全新的產品或服務，達到共榮共生，企業永續生存的願景。 ;This study compares the selection rate of significant social themes and the disclosure level of the Global Reporting Initiative (GRI) Standards of two well-known automotive service companies, Hotai Motor Co., Ltd. and Yulon Nissan Motor Co., Ltd., from 2018 to 2021. The results show that the four-year average selection rate of significant social themes for the Hotai Motor Co. was 52.3%, and the four-year average disclosure rate of social sustainability content based on GRI Standards was 84.4%. This suggests that the company′s response to significant social themes in recent years was at a medium to high level, and the selection of major themes responded to changes in stakeholder concerns. In contrast, the four-year average selection rate of significant social themes for the Yulon Nissan Motor Co. was 41.7%, and the four-year average disclosure rate of social sustainability content based on GRI Standards was 50.5%. This indicates that the company′s response to significant social themes in recent years was at a medium level, and the major themes of concern among stakeholders remained relatively fixed. This study aims to encourage the automotive service industry, which has a significant impact on the national socio-economic environment, to keep up with global trends in sustainability development. The industry should increase its attention to various sustainability issues and the promotion of sustainable activities. This will allow stakeholders to easily understand the company′s sustainability performance and improvement plans, and encourage companies to increase communication with stakeholders, strengthen information transparency, continue to improve, and actively respond to challenges. By creating new products or services, companies can achieve a vision of mutual prosperity, coexistence, and sustainable survival.
顯示於類別:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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