在企業的經營中，對永續性越發的重視。近年來台灣企業也在積極追求永續性以期能夠入選成為道瓊永續指數的成分股，做為商譽的保證。但在研究台灣企業進入道瓊永續指標的過程中，發現了有些企業雖然有在汙染排放方面的醜聞，卻入選道瓊永續指數 (Dow Jones Sustainability Index, DJSI)；反之亦有社會責任方面有較佳口碑之企業未入選DJSI。因此本研究欲藉由研究企業社會責任 (Corporate Social Responsibility, CSR) 報告書，分析比較企業不同面相之永續績效的重要性。以此解釋認知與事實上的落差。

本文將以全球報告倡議組織 (Global Reporting Initiative, GRI) 所頒佈之社會責任報告書編撰準則為內容分析之框架基礎。透過對台灣電子製造及銀行產業之代表企業的社會責任報告書進行內容分析，比較入選道瓊永續指數與否之企業間在推動永續績效上各面向之差異。

本研究透過對企業社會責任報告書的比較，發現了製造業類型的電子業與服務業類型的銀行業，在永續性的發展上之現況。並藉由比較入選及未入選DJSI之企業在永續發展各面向上的落差，能夠為企業之永續經營提供發展方向上之建議。

Nowadays, enterprises throughout the world are paying more and more attentions to the sustainability issue. Lately, Taiwanese companies are also actively pursuing sustainability in order to be included in the Dow Jones Sustainability Index (DJSI) as a guarantee of goodwill. However, in the process of studying the list of Taiwanese companies in the DJSI, it is evident that although some companies have bad records in areas such as pollution emissions, they are nevertheless selected into the DJSI list. On the other hand, some companies with better local reputation in social responsibility performance, are not included. This study analyzed and compared the sustainability performance from different aspects of the company, by studying their corporate social responsibility (CSR) report, and attempts to explain the gap between reality and recognition.

This study employed content analysis as the tool for analysis, using the social responsibility report compilation guidelines issued by the Global Reporting Initiative (GRI) as the framework for analysis. Sample were selected from electronics manufacturing and banking industries in Taiwan, both listed and not listed in DJSI. The CSR report of sample companies were examined and compared.

Results present the current status of the sustainable development of the electronics industry in the manufacturing sector, and the banking industry in the service sector. By comparing the differences between the DJSI listed and unlisted companies in each aspect of sustainable development, this study further provides suggestions for development in sustainable management.

[1] AccountAbility. (2008). AA1000 AccountAbility Principles Standard. London: AccountAbility.
[2] Ahi, P., & Searcy, C. (2015). An analysis of metrics used to measure performance in green and sustainable supply chains. Journal of Cleaner Production, 86, 360-377.
[3] Åhman, H. (2013). Social sustainability–society at the intersection of development and maintenance. Local Environment, 18(10), 1153-1166.
[4] Ball, A., & Bebbington, J. (2008). Accounting and reporting for sustainable development in public service organizations. Public Money and Management, 28(6), 323-326.
[5] Barbier, E. B. (1987). The concept of sustainable economic development. Environmental Conservation, 14(2), 101-110.
[6] Baumgärtner, S., & Quaas, M. (2010). What is sustainability economics? Ecological Economics, 69(3), 445-450.
[7] Beamon, B. M. (1999). Designing the green supply chain. Logistics Information Management. 12(4), 332-342.
[8] Bhardwaj, B. R., & Malhotra, A. (2013). Green banking strategies: sustainability through corporate entrepreneurship. Greener Journal of Business and Management Studies, 3(4), 180-193.
[9] Brindley, C., & Oxborrow, L. (2014). Aligning the sustainable supply chain to green marketing needs: A case study. Industrial Marketing Management, 43(1), 45-55.
[10] Burns, N., & Grove, S. K. (2005). Study guide for the practice of nursing research: conduct, critique, and utilization. Saunders.
[11] Choi, Y., & Yu, Y. (2014). The influence of perceived corporate sustainability practices on employees and organizational performance. Sustainability, 6(1), 348-364.
[12] CSA on S&P Global. (2019). DJSI Invited Universe 2019. http://www.robecosam.com/csa (Retrieved at June, 30, 2020).
[13] De la Cuesta-González, M., Muñoz-Torres, M. J., & Fernández-Izquierdo, M. Á. (2006). Analysis of social performance in the Spanish financial industry through public data. A proposal. Journal of Business Ethics, 69(3), 289-304.
[14] Diabat, A., & Govindan, K. (2011). An analysis of the drivers affecting the implementation of green supply chain management. Resources, Conservation and Recycling, 55(6), 659-667.
[15] Fiksel, J. (1996), Design for Environment: Creating EcoEfficient Products and Processes, McGraw-Hill, New York, NY
[16] Fowler, S. J., & Hope, C. (2007). A critical review of sustainable business indices and their impact. Journal of Business Ethics, 76(3), 243-252.
[17] Genovese, A., Acquaye, A. A., Figueroa, A., & Koh, S. L. (2017). Sustainable supply chain management and the transition towards a circular economy: Evidence and some applications. Omega, 66, 344-357.
[18] GRI. (2016). GRI Sustainability Reporting Standards. Global Reporting Initiative, Global Sustainability Standards Board.
[19] Grewal, J., Serafeim, G., & Yoon, A. (2016). Shareholder activism on sustainability issues. Harvard Business School, Unpublished working paper. No. 17-003.
[20] Hawkins, C. A. (2010). Sustainability, human rights, and environmental justice. Critical Social Work, 11(3).
[21] Holt, D., & Ghobadian, A. (2009). An empirical study of green supply chain management practices amongst UK manufacturers. Journal of Manufacturing Technology Management, 20(7), 933-956.
[22] Hsieh, H. F., & Shannon, S. E. (2005). Three approaches to qualitative content analysis. Qualitative Health Research, 15(9), 1277-1288.
[23] Islam, M. A., Fatima, J. K., & Ahmed, K. (2011). Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal, 7(3), 347-362.
[24] Keating, B., Quazi, A., Kriz, A., & Coltman, T. (2008). In pursuit of a sustainable supply chain: insights from Westpac Banking Corporation. Supply Chain Management: An International Journal, 13(3), 175-179.
[25] Kirkpatrick, M. G. (2006). Intellectual assets and value creation: implications for corporate reporting. Organization for Economic Co-operation and Development. https://pdfs.semanticscholar.org/58ce/38b3e456de8d4f8ff884ca19149b59720636.pdf. (Retrieved on June, 30, 2020).
[26] Koplin, J., Seuring, S., & Mesterharm, M. (2007). Incorporating sustainability into supply management in the automotive industry–the case of the Volkswagen AG. Journal of Cleaner Production, 15(11-12), 1053-1062.
[27] Magis, K. (2010). Community resilience: An indicator of social sustainability. Society and Natural Resources, 23(5), 401-416.
[28] Moravcikova, K., Stefanikova, Ľ., & Rypakova, M. (2015). CSR reporting as an important tool of CSR communication. Procedia Economics and Finance, 26, 332-338.
[29] Oh, C. H., Park, J. H., & Ghauri, P. N. (2013). Doing right, investing right: Socially responsible investing and shareholder activism in the financial sector. Business Horizons, 56(6), 703-714.
[30] Pearce, D. (1988). Economics, equity and sustainable development. Futures, 20(6), 598-605.
[31] Pedersen, E. R. G. (Ed.). (2015). Corporate social responsibility. Sage.
[32] Raut, R., Cheikhrouhou, N., & Kharat, M. (2017). Sustainability in the banking industry: A strategic multi‐criterion analysis. Business Strategy and the Environment, 26(4), 550-568.
[33] Robinson, M., Kleffner, A., & Bertels, S. (2011). Signaling sustainability leadership: Empirical evidence of the value of DJSI membership. Journal of Business Ethics, 101(3), 493-505.
[34] Schaltegger, S., Burritt, R., Beske, P., & Seuring, S. (2014). Putting sustainability into supply chain management. Supply Chain Management: An International Journal.
[35] Schöggl, J. P., Fritz, M. M., & Baumgartner, R. J. (2016). Toward supply chain-wide sustainability assessment: A conceptual framework and an aggregation method to assess supply chain performance. Journal of Cleaner Production, 131, 822-835.
[36] Schöggl, J. P., Fritz, M., & Baumgartner, R. J. (2016). Sustainability Assessment in automotive and electronics supply chains—a set of indicators defined in a multi-stakeholder approach. Sustainability, 8(11), 1185.
[37] Sobhani, F. A., Amran, A., & Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75-85.
[38] UNDESA. (2015). Sustainable Development Goals. UN Department of Economic and Social Affairs.
[39] UNGC. (2008). Corporate Citizenship in the World Economy. United Nations Global Compact.
[40] WCED. (1987). Our Common Future. World Commission on Environment and Development.
[41] Weber, O. (2005). Sustainability benchmarking of European banks and financial service organizations. Corporate Social Responsibility and Environmental Management, 12(2), 73-87.
[42] Weber, O., Scholz, R. W., & Michalik, G. (2010). Incorporating sustainability criteria into credit risk management. Business strategy and the environment, 19(1), 39-50.
[43] Wittstruck, D., & Teuteberg, F. (2012). Understanding the success factors of sustainable supply chain management: empirical evidence from the electrics and electronics industry. Corporate Social Responsibility and Environmental Management, 19(3), 141-158.
[44] CSRone (2019)。2019臺灣暨亞洲永續報告現況與趨勢。 https://csrone.com/reports/3148 (取用日期：2020年6月30日)。
[45] CSRone (2019)。2019台灣入選DJSI列表。https://csrone.com/news/5742 (取用日期：2020年6月30日)。
[46] 台新銀行 (2019)。2018台新金控企業社會責任報告書。台北市：台新國際商業銀行。https://www.taishinholdings.com.tw/human/human_07.jsp (取用日期：2020年6月30日)。
[47] 台達電 (2019)。2018台達電企業社會責任報告書。台北市：台達電子工業股份有限公司。https://www.deltaww.com/about/csr_Report.aspx?secID=5&pid=6&tid=9&hl=zh-TW (取用日期：2020年6月30日)。
[48] 永豐銀行 (2019)。2018永豐金控企業社會責任報告書。台北市：永豐商業銀行。http://www.sinopac.com/reportDownload/list.html (取用日期：2020年6月30日)。
[49] 玉山銀行 (2019)。2018玉山金控企業社會責任報告書。台北市：玉山商業銀行。https://www.esunfhc.com/zh-tw/foundation/news/pages/corporate-social-responsibility-report (取用日期：2020年6月30日)。
[50] 光寶科技 (2019)。2018光寶企業社會責任報告書。台北市：光寶科技股份有限公司。 https://www.liteon.com/zh-tw/globalcitizenship/365 (取用日期：2020年6月30日)。
[51] 宏碁 (2019)。2018宏碁企業社會責任報告書。新北市：宏碁股份有限公司。 https://www.acer-group.com/sustainability/zh/reports-certificates.html (取用日期：2020年6月30日)。
[52] 金寶電子 (2019)。2018金寶電子企業社會責任報告書。台北市：金寶電子工業股份有限公司。https://www.kinpo.com.tw/zh-TW/sustainability/csr/csr-report (取用日期：2020年6月30日)。
[53] 研華 (2019)。2018 研華股份有限公司 企業社會責任報告書。台北市：研華股份有限公司。https://www.advantech.tw/csr (取用日期：2020年6月30日)。
[54] 第一銀行 (2019)。2018第一金控企業社會責任報告書。台北市：第一商業銀行。https://csr.firstholding.com.tw/tc/csr_report.html (取用日期：2020年6月30日)。
[55] 華南銀行 (2019)。2018華南金融控股股份有限公司企業社會責任報告書。台北市：華南商業銀行股份有限公司。 https://www.hnfhc.com.tw/HNFHC/csr/a.do?id=3b652cac56000000f6ca (取用日期：2020年6月30日)。
[56] 華碩 (2019)。2018華碩電腦企業社會責任報告書。台北市：華碩電腦股份有限公司。https://csr.asus.com/chinese/index.aspx (取用日期：2020年6月30日)。
[57] 新光銀行 (2019)。2018新光金控企業社會責任報告書。台北市：臺灣新光商業銀行股份有限公司。https://www.skbank.com.tw/05e29ada15.html (取用日期：2020年6月30日)。
[58] 證交所 (2018)。企業社會責任簡介。台北市：台灣證券交易所。https://cgc.twse.com.tw/front/responsibility (取用日期：2020年6月30日)。