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    Title: 會計師的企業社會責任
    CPA's Corporate Social Responsibility
    Authors: 劉江抱
    Liu, Chiang Pao
    Contributors: 林柏生
    Lin, Po Sheng
    劉江抱
    Liu, Chiang Pao
    Keywords: 會計師行業特質
    企業社會責任報告書
    永續發展
    全球永續性報告協會
    CPA professionalism
    Corporate Social Responsibility Report
    Sustainable Development
    Global Reporting Initiative G4
    Date: 2016
    Issue Date: 2016-03-01 17:10:21 (UTC+8)
    Abstract: 2015年11月的巴黎恐怖攻擊震驚全世界,但緊接著12月初全球195國代表在巴黎舉行的氣候高峰會議,影響人類未來的生存更深且遠。姑且不論該協議是否具備法律效力,執行成效是否達到預期,檢視最近的報告顯示,今年是有史以來最熱的一年,全球平均暖化的增速是攝氏一度,已屢見暴風雨、大雪、乾旱、洪水氾濫等災害;因此有科學家警告,如果暖化幅度比工業革命之前高出攝氏2度,則地球將萬劫不復。
    對抗氣候變遷,需要各國政治領軍,投入預算,亦需企業積極投入,報載眾多美國著名企業包括Google、臉書、蘋果、可口可樂、通用、IBM等等,已簽署「氣候變遷行動宣言」,支持巴黎高峰協議,邁向低碳、永續發展之未來道路。
    會計師是小小企業,但無論大中小企業,或你我他個人都有可能是地球暖化的幫兇。生逢此時,每家企業或個人都應思考如何搶救地球,善盡企業社會責任,讓企業及人類永續發展,謹以「會計師的企業社會責任」一文,論述小小會計師,如何應用其行業特質及專業能力,協助眾多企業撰寫企業社會責任報告書及查證確信,而會計師本身也有應該面對的企業社會責任及永續發展課題,並期會計師先進共襄盛舉,積極投入,貢獻人類。
    On the evening of 13 November 2015 the terrorist attacks occurred in Paris shocked the world; however, the 2015 United Nations Climate Change Conference which includes members from 195 countries in the following month might pose greater impact on the existence of all humans. Despite the Legal Validity of the agreement of the conference, 2015 is the hottest year in the history according to the latest report. The average global temperatures have recorded a rise of one degree Celsius for the first time. The natural disaster such as blizzard, heavy snow, drought and flood and be seen everywhere around the world. Hence, some scientists even warn that if the temperature raises two more degrees Celsius than the industrial revolution, it would be disastrous for the earth.
    To fight against the climate change, it takes every country to devote their political involvement, budget, and supports from the business community. It is reported that numerous noted enterprise including Google, Apple, Facebook, Coca-Cola, GM, and IBM have signed the Paris Declaration on Climate Action to support the Paris climate summit envisioning a future of Low-carbon and sustainability.
    CPA firm might not have greater influence than bigger enterprise; yet, everyone including you and me could become the accomplice of global warming. Every enterprise and individual should think how to save the earth and take their responsibility to achieve the sustainability of this society. With this thesis, I attempt to discuss how CPAs can employ their professionalism traits to help enterprise with professional of Corporate Social Responsibility report and related assurance. Accountants as an enterprise also have its responsibility for the society and the issue of sustainability. I hope all accountants can join us and devote to all mankind.
    Reference: 中文部份
    1.申永順、胡憲倫、簡又新(2011),國際企業永續報告之發展趨勢及我國 推動現況,永續產業發展雙月刊,第55期
    2.吳壽山、劉美纓、葉淑玲、陳莉貞、游聖貞(2011),我國辦理企業社會 責任評鑑之可行性分析,證券櫃檯月刊,第160期
    3.胡憲倫(2003),從全球永續性報告書的標竿比較看台灣企業的努力方向,永續產業發展雙月刊第八期
    4.胡憲倫、許家偉、黃慶耀(2012),企業永續報告書撰寫實務與標竿學習,證券櫃檯月刊,第160期
    5.胡憲倫、鍾啟賢(2002),台灣企業永續性報告書之發展與現況研究,2002年環境資源經濟、管理暨系統分析學術研討會,台北大學台北校區
    6.許家偉(2012),企業入選道瓊永續性指數(DJSI)之關鍵因素,2012永續性產品與產業管理實務研討會,成功大學
    7.許家偉(2012),國內推動道瓊永續性指數(DJSI)現況與企業因應之道,永續產業發展雙月刊,第55期
    8.許家偉、劉文得、周家鳳(2011),企業社會責任報告書資訊揭露之實質 性分析模式,2011年環境規劃與管理研討會,成功大學
    9.許家偉、趙惟忠、許長嵐(2011),道瓊永續性指數(DJSI)發展及國內推動現況,永續產業發展雙月刊,第55期
    10.黃正忠(2012),從報告書看企業可持續成長的競爭力,證券櫃檯月刊, 第160期
    11.黃雪娟(2012),企業社會責任報告書之查證與品質分析,證券櫃檯月刊,第160期
    12.湯奕華(2012),企業社會責任報告書製作須知與注意事項說明,證券櫃 檯月刊,第160期
    13.天下企業公民獎,http://www.cw.com.tw/
    14.台灣企業永續發展協會,http://www.bcsd.org.tw/
    15.台灣永續能源研究基金會,http://www.taise.org.tw/
    16.英國標準協會(BSI),AA1000AS簡介
    17.勤業眾信聯合會計師事務所簡介
    18.勤業眾信聯合會計師事務所企業社會責任報告書概念介紹
    19.勤業眾信聯合會計師事務所企業社會責任報告書確信案件訓練資料
    20.遠見雜誌,http://www.gvm.com.tw/

    英文部份
    1.Corporate Register, http://www.corporateregister.com/
    2.CRRA, http://www.CRRA./globalwinners report
    3.Dow Jones Sustainability Index, http://www.sustainability-index.com/
    4.Ethisphere Institute: WME, http://www.ethisphere.com/
    5.FTSE4 Good Index, http://www.ftse.com/
    6.Global 100, http://www.corporateknights.com/reports/global-100/
    7.Global Reporting Initiative(2012), GRI, Second G4 Public Comment Period Overview.
    8.WBCSD, WBCSD Brundtland commission report,1993.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    99932403
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099932403
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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