電腦及週邊設備產業：企業社會責任報告書分析

Abstract

近期證交所對企業發行企業社會責任報告書的推動，本組將選擇電腦及週邊設備產業的三家企業進行報告書的內文比較分析。該產業所選擇的企業包含迎廣科技、趨勢科技與英業達集團，本組選擇這三家企業的主要動機為，依據台灣經濟研究院發現，該產業所還蓋產品極為廣泛，從軟體設備至硬體設備皆有。另外，因台灣企業近期報告書的撰寫形式逐漸從GRI3.0轉換成GRI4.0，且依循GRI4.0的撰寫形式也逐漸增加，因此本組將選擇近年(西元2015年)的報告書且其撰寫形式皆為GRI4.0，檢視三家企業如都依循GRI4.0規範形式時，其注重面向或議題解決方式是否會因為企業特性有其差異存在? 本組所採用的檢視方式，將會依循英國的電子清單，因這項清單目前已適用於許多國家，因此本組想藉由這份清單，探討台灣代表性電子產業的企業社會責任報告書揭露議題是否有符合國際頒布的電子清單項目。另外，本組也將企業社會責任四大議題(商業中倫理議題認知、倫理困境中提議解決辦法、創造倫理環境辦法、倫理與社會責任重要性)加以檢視三家企業的報告書是否有達到這些議題的認知與解決辦法。本組首先將會各家依序利用電子清單檢視，最後再進行議題比較分析的方式給予各家企業意見。

In recent years, TWSE promotes the importance of issuing corporate social responsibility report. Therefore, our group choose three companies of computer and consumer electronics manufacturing industry to analyze the contents for their CSR reports. The reason we choose these three companies in this industry including In Win Development Inc, Trend Micro Inc and Inventec Corporation is that they have wide product coverage from software to hardware. In addition, the writing form of CSR report of Taiwanese corporations is changing GRI3.0 to GRI4.0 that is increasing gradually. As a result, our group select not only the recent reports (2015) but also the writing form for GRI 4.0 to investigate the differences including which orientation they pay attention and the way they solve the issues among three companies with their CSR reports. Our group applied the electronic checklist which has already used in many countries to explore whether the disclosures on CSR reports for Taiwanese companies match the international checklist. Otherwise, we also based on four social responsibility topics to examine whether they have cognitions or solutions, and gave them some suggestions through comparative analysis.