隨著各界對企業在經濟、環境與社會等領域的責任要求，落實企業社會責任(Corporate Social Responsibility, CSR)已成為全球企業的共同活動。為能展現相關作為的具體成果與管理績效，並與利害相關者進行有效溝通，企業開始發行企業社會責任報告書。
本研究以製造業為研究對象，利用問卷調查方式，共發放540份問卷，有效回收問卷數為252份，探討發行企業社會責任報告書之動機及困難度，另採用廣泛使用之永續性報告綱領GRI G4版作為發行企業社會責任報告書揭露意願之探討。
本研究分析結果顯示，我國製造業有善盡企業社會責任認知，發行CSR報告書之企業僅少數大企業，仍處於被動狀況，若無客戶要求或利害相關者要求，是不會主動發行CSR報告書，並發現未來計畫發行CSR報告書之企業亦有增加趨勢，代表企業發行報告書之意願逐漸提升。在研究構面分析中，企業在動機構面認同程度無顯著差異，僅發行報告書情形有顯著差異，可反映我國企業缺乏推動CSR報告書動力。股票市場發行情況及發行報告書情形在困難度構面有顯著差異。報告書引用GRI G4整體揭露意願度、內容中一般項目，環境面項目、社會面項目皆無顯著差異，企業成立時間及企業類型在經濟面項目有顯著差異，表示企業在於經濟面向資訊揭露有多方考量。

Corporate Social Responsibility, CSR, is a management philosophy, which encourages organizations, not just business entities, to encompass social justice and environmental protection while pursuing long-term business objectives. In addition, CSR reporting helps organizations to set the strategies and to design the action plans to achieve the ultimate goal of sustainable development. CSR report converts the abstract concept of sustainability into tangible financial, social and environmental performances. Another significant impact of CSR reporting is to enhance stakeholder engagement.
This study aims to evaluate the willingness of Taiwanese companies in the manufacturing industry to disclose the impact of their operations or business practices on social justice, environmental protection. A questionnaire, designed based on the Global Reporting Initiative Sustainability Reporting Guidelines G4, is used to collect information from the respondents. The questionnaire primarily focuses on the reporting aspects of motivation, difficulty, disclosing willingness, and overall considerations. The questionnaire was sent to 540 Taiwanese and multinational companies with 252 respondents.
The program Statistical Analysis for Social Science SPSS 20.0 is used to measure reliability and validity of the returned questionnaires. The survey results reflect certain fundamental problems in CSR reporting in Taiwan. Firstly, most of the respondents have a high degree of reservations concerning the issuance of CSR report. The only exception is the companies with their stocks traded in the Taiwan Stock Exchange since they are regulated by the Financial Supervisory Commission. However, a number of respondents did state their intention to issue CSR report in the near future. Another observation derived from the survey is the tendency for small and medium-sized enterprises to ignore the sustainability issue because of economic hardship. They are more concerned about short-term financial goals. Based on the findings of this study, it is recommended that some type of government intervention might be needed to raise the awareness and willingness for CSR reporting.

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