目前台灣金融監督管理委員會(金管會)要求 2023 年起實收資本額達 20 億 元的上市櫃公司，必須編製和申報永續報告書。2025 年起實收資本額不到 20 億元上市櫃公司也將編製永續報告書。(公司治理 3.0-永續發展藍圖，2020)由此 得知眾多企業會投入資源編製永續報告書。
目前眾多企業為因應金管會規範，今年必須發布永續報告書，因而需要投
入更多資源編制永續報告書。但是對於剛踏入永續產業的企業，要理解永續產
業發展的框架準則，並遵循製作出永續報告書，著實是一項艱難的挑戰。因此
很多台灣企業仰賴顧問業協助編制永續報告書。在台灣顧問業的作法，傾向找
尋產業的知名永續獎，獲獎的標竿企業，再參照獲獎企業的作法，編製其企業
永續報告書，因而需要參照大量標竿企業永續報告書段落。
因此本研究使用 MSCI ESG KLD STATS 資料，以及各企業發布的永續報告 書，使用兩種基於 BERT 的相關方法判斷永續報告書中的段落是否與 BRIBERY & FRAUD 定義相關，試圖將報告書中的段落和 MSCI 評級機構指標 BRIBERY & FRAUD 的定義做比較，判斷永續報告書中的段落是否與 BRIBERY & FRAUD 定義相關。期望製作一套流程提供企業預檢視工具協助中小型企業快 速撰寫在 BRIBERY & FRAUD 指標下，符合之永續作為，也可找出產業的最佳 典範。

Currently, the Financial Supervisory Commission (FSC) of Taiwan requires listed companies with a paid-in capital of at least 2 billion NTD to prepare and disclose sustainability reports starting from 2023. Starting from 2025, even listed companies with a paid-in capital of less than 2 billion NTD will be required to prepare sustainability reports. (Corporate Governance 3.0 - Sustainable Development Blueprint, 2020) This indicates that many companies will allocate resources to prepare sustainability reports.
In order to comply with the FSC regulations and publish sustainability reports this year, numerous companies need to invest more resources in preparing these reports. However, for companies that are new to the sustainable industry, understanding the framework and guidelines for sustainable development and following them to create a sustainability report can be a challenge. Therefore, many Taiwanese companies rely on consulting firms to assist them in preparing sustainability reports. In Taiwan, consulting firms tend to seek renowned sustainability awards within the industry and refer to the practices of benchmarking companies that have received such awards to compile their own sustainability reports. Consequently, they need to refer to a large number of paragraphs from benchmarking company sustainability reports.
To address this, this study utilizes MSCI ESG KLD STATS data and sustainability reports published by various companies. By using BERT to develop a classifier, the aim is to compare the paragraphs in the reports with the definition of the BRIBERY & FRAUD indicator provided by the MSCI rating agency. This comparison will help determine whether the paragraphs in the sustainability reports are relevant to the definition of BRIBERY & FRAUD, it hoped to develop a process and provide enterprise pre-inspection tools to help small and medium-sized enterprises quickly write sustainable indicators that meet the requirements of BRIBERY & FRAUD, and also find the best samples in the industry.

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