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| Title: | 從「全球報告倡議組織（GRI）」指導綱要論企業社會責任之實踐與發展
Research on the practice and the development of corporate social responsibility: from sustainable guidelines of Global Reporting Initiative |
| Authors: | 蘇郁珊
Su, Yu Shan |
| Contributors: | 蔡孟佳
蘇郁珊
Su, Yu Shan |
| Keywords: | 企業社會責任
全球報告倡議組織
企業社會責任報告書
Corporate social responsibility
GRI
CSR report |
| Date: | 2017 |
| Issue Date: | 2017-10-02 10:13:52 (UTC+8) |
| Abstract: | 企業營運活動對勞工、消費者、環境、地方社群等影響甚大，除了獲取經濟利益外，亦必須善盡其企業社會責任，兼顧環境、利害關係人之權益，方能永續發展。其中，資訊透明化之揭露，為達到企業社會責任之關鍵。我國因應此趨勢， 2000年發布實施「上市上櫃公司企業社會責任實務守則」、2014年發布「上市（櫃）公司編製與申報企業社會責任報告書作業辦法」，強制要求特定要件之上市櫃公司，必須依據「全球報告倡議組織（Global Reporting Initiative, GRI）」最新版次之永續報告指導綱要，編制企業社會責任報告書。我國亦正研擬將企業社會責任明文納入公司法中。
企業社會責任範疇甚廣，企業從純財務報告揭露模式轉換有一定難度，相較其他國際規範，GRI永續性報告指導綱要規範較為具體，且其強調與財務連結之關聯性，鼓勵整合財務與非財務報告，使企業有操作依循之具體標準。且隨著時代演進，GRI永續性報告指導綱要陸續增修相關企業社會責任事項，因此藉由介紹GRI的創建歷史、與各版本的全球永續報告書指導綱要內容，得以了解全球企業社會責任發展趨勢與演變，因此本文以GRI永續性報告指導綱要為中心介紹企業社會責任之實踐與發展。
就GRI永續指導報告綱要於各國之遵行情況，本文觀察不同規範模式之歐盟（歐盟採取自願性、統一永續發展規範架構 ）與美國（未有統一之企業社會責任架構，係採取於證交法上「重大性」判斷揭露原則）為研究對象。且美國與歐盟為全球GDP規模排名前兩位之經濟體，亦為許多跨國企業企業之母公司所在地，因此其企業社會責任規範對全球而言，具有十足重要性。
綜上，本文就GRI永續報告指導綱要之內容，與歐美、我國相關規範，分析討論「為何採取GRI之規範」、「主要國家（歐美）及台灣在相關議題實踐上之比較」，為我國政府以及企業做出相關社會責任發展增補之建議。
The activities of corporates affect labors, consumers, local communities deeply. Corporations have to consider the concept of corporation social responsibility (CSR) in their operations. The aim of CSR is to achieve sustainable development, which contains not only economic benefits, but also the rights of stakeholders, the responsibility of environment, etc.. And the concept of transparency is the key factor among them. In response to this trend, Taiwan announced voluntary “CSR Best Practice Principles for TWSE/GTSM Listed Companies” in 2000. Taiwan also published “Taipei Exchange Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TPEx/ TWSE Listed Companies” in 2014, asking the concerning corporations to publish the CSR Reports according to the latest Global Reporting Initiative (GRI) sustainable guidelines. Besides, Taiwan authority is also considering adding CSR article into the Corporation Law.
The scope of GRI is broad, and it is hard for corporations to transfer from traditional financial reports to non-financial reports. Comparing to other international regulations, the contents and forms of GRI sustainable guidelines are more concise and emphasize on the linkage between financial reports and non-financial reports, making corporations easily conduct their CSR reports. Hence this article is going to introduce the mechanism of GRI sustainable guidelines. In addition to that, GRI published several versions of Sustainable Reporting Guidelines according to the latest development of CSR, therefore by observing the structures and contents of these different editions, this article dedicates to find the development of CSR.
As to the practice, this article takes different regulation modes of EU and U.S. as examples. The former applies unified and voluntary regulation structure; while the latter use “material information” disclosure mechanism instead of unified CSR structure. Besides, U.S and EU are the first two global GDP economy entities around the world, as well as the original operation site of many multinational corporations, which bear the importance to the world.
In conclusion, by observing the founding history and contents among different GRI guidelines, the different CSR mechanism of EU and U.S, and comparing with the current regulations and development in Taiwan, this article devotes to analyze the issues of “reasons to choose GRI guidelines” and “the practice between EU, U.S. and Taiwan”. And expect to find the advice and suggestions to the government and corporations in Taiwan. |
| Reference: | 壹、中文部分
一、專書
1.陳春山，2017年，董事財報責任案例評析，台灣，新學林出版股份有限公司。
2.楊岳平，2011年，公司治理與公司社會責任──企業併購下股東、債權人、員工、投資人之保護，台灣，元照出版有限公司。
3.劉連煜，1995年，公司監控與公司社會責任，台灣，瑞興書局。
二、學術論文
1.朱竹元，國際企業社會責任發展對我國跨國企業的衝擊與契機─以手機代工業為例，國立政治大學國際經營與貿易研究所碩士論文（2006年）。
2.林益弘，企業社會責任與研發支出之關聯性分析-全球實證研究，國立臺北大學合作經濟學系研究所碩士論文（2004年）。
3.黃沛頌，我國公開發行公司財務預測法制之研究，國立臺北大學法律學研究所碩士論文（2005年）。
三、網際網路
1.高詩琴，企業社會責任 將納入公司法，上網日期2017年7月10，檢自：https://udn.com/news/story/7243/24302806。
2.邱柏勝，公司法翻修 鬆綁管制與社會責任為重點，上網日期2017年7月18日，檢自： http://www.cna.com.tw/news/afe/201612060160-1.aspx。
3.蕭美惠，少了英國的歐盟，經濟規模縮水 美GDP 將重回第一名，上網日期2017年7月23日日，檢自：http://www.chinatimes.com/newspapers/20160702001703-260203。
貳、英文部分
一、研究論文
1.Carroll Archie B., Corporate Social Responsibility-Evolution of a Definitional Construct, BUSINESS & SOCIETY, Vol. 38, No 3, 268 (1999).
2.Cheng Beiting, Ioannou Ioannis & Serafeim George, Corporate Social Responsibility and Access to Finance, STRATEGIC MANAGEMENT JOURNAL, 1, 27-28, available at https://dash.harvard.edu/handle/1/9887635.
3.Conrad Jessica Marie, The Business of Business: Comparing Corporate Social Responsibility Initiatives in China and the United States, 41 GA. J. INT’L & COMP. L. 747 (2014).
4.Donaldson Thomas & Preston Lee E., The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications, ACADEMY OF MANAGEMENI REVIEW 1995, Vol. 20, No. 1, B5.
5.Herrmann Kristina K., Corporate Social Responsibility and Sustainable Development: The European Union Initiative as a Case Study, 11 IND. J. GLOBAL LEGAL STUD 205 (2004).
6.Jamali Dima, A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice, JOURNAL OF BUSINESS ETHICS 213 (2008).
7.Jensen Michael C., Value Maximization, Stakeholder Theory, and the Corporate Objective Function, Business Ethics Quarterly, VOL. 12, NO. 2, 235 (2002).
8.King Brian J., Sustainability and the Law, 48-AUG ADVOCATE (IDAHO) 22, 22 (2005).
9.Nurn Chong Wei & Tan Gilbert, Obtaining Intangible and Tangible Benefits from Corporate Social Responsibility, INTERNATIONAL REVIEW OF BUSINESS RESEARCH PAPERS, VOL. 6. NO. 4, 360 (2010).
10.Wells Harwell, The Cycles of Corporate Social Responsibility: An Historical Retrospective for the Twenty-First Century, 51 U. KAN. L. REV. 77 (2002);
二、研究資料
1.Concept Release on Business and Financial Disclosure Required By Regulation S-K, Securities Act Release No. 33-10064; 34-77599 (June 7, 2016).
2.Concept Release on Management`s Discussion and Analysis, Securities Act Release No. 6711, 52 FR. 13,715, 13,717 (Apr. 24, 1987).
3.Directive 2013/34/EU, of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC, 2013 O.J. (L 182) 19.
4.Directive 2014/95/EU, of The European Parliament and of The Council of 22 October 2014 Amending Directive 2013/34/Eu as Regards Disclosure of Non-Financial and Diversity Information by Certain Large Undertakings and Groups, 2014 O.J. (L 330) 1 [hereinafter “Directive 2014/95/EU”].
5.European Commission, Guidelines on non-financial reporting (methodology for reporting non-financial information), 2017 O.J. (C 215) 01.
6.Friedman Milton, The Social Responsibility of Business is to Increase its Profits, THE NEW YORK TIMES MAGAZINE, 1, Sept. 13, 1970.
7.Green Paper: promoting a European Framework for Corporate Social Responsibility, COM (2001) 366 final.
8.IRRC INSTITUTE, INTEGRATED FINANCIAL AND SUSTAINABILITY REPORTING IN THE UNITED STATES, 1, Apr. 23, 2013, https://irrcinstitute.org/wp-content/uploads/2015/09/FINAL_Integrated_Financial_Sustain_Reporting_April_20131.pdf.
9.KPMG, CURRENTS OF CHANGE: THE KPMG SURVEY OF CORPORATE RESPONSIBILITY REPORTING 2015, Retrieved July 7, 2017, from: https://assets.kpmg.com/content/dam/kpmg/pdf/2016/02/kpmg-international-survey-of-corporate-responsibility-reporting-2015.pdf.
10.KPMG, GRI’S G4 GUIDELINES: THE IMPACT ON REPORTING, Retrieved July 7, 2017, from: https://assets.kpmg.com/content/dam/kpmg/pdf/2013/06/g4-the-impact-on-reporting-v2.pdf.
11.OECD, OECD Guidelines for Multinational Enterprises (2011).
12.Thomas William & Maguire Annise, Changes Ahead for Corporate Sustainability Disclosures Following Publication of New EU Directive, WILLKIE FARR & GALLAGHER LLP, 1, Dec. 29, 2014, Retrieved July 19, 2017, from: http://www.willkie.com/~/media/Files/Publications/2014/12/Changes_Ahead_for_Corporate_Sustainability_Disclosures_Following_Publication_of_New_EU_Directive.pdf.
三、國際組織資料
1.GLOBAL REPORTING INITIATIVE, SUSTAINABILITY REPORTING GUIDELINES ON ECONOMIC, ENVIRONMENTAL, AND SOCIAL PERFORMANCE, (June 2000) [hereinafter “GRI”].
2.GRI, G4 Sustainability Reporting Guidelines.
3.GRI, GRI Standard.
4.GRI, Sustainability Reporting Guidelines, Version 3.1 (2000-2011) )
5.GRI, Sustainable Reporting Guidelines, Version 2(2002)]
6.OECD, About the OECD Guidelines for Multinational Enterprises, Retrieved July 22, 2017, from: http://mneguidelines.oecd.org/about.htm
7.OECD, History, Retrieved July 22, 2017, from: https://www.oecd.org/about/history/
8.UN Global Compact, Our Governance, Retrieved July 18, 2017, from: https://www.unglobalcompact.org/about/governance.
9.UN Global Compact, The Ten Principles of the UN Global Compact, https://www.unglobalcompact.org/what-is-gc/mission/principles.
10.WBCSD, Corporate Social Responsibility (CSR), Retrieved July 18, 2017, from: http://old.wbcsd.org/work-program/business-role/previous-work/corporate-social-responsibility.aspx.
四、官方資料
1.EUROPEAN COMMISSION, ACP - The Cotonou Agreement, Retrieved July 14, 2017, from: https://ec.europa.eu/europeaid/regions/african-caribbean-and-pacific-acp-region/cotonou-agreement_en.
2.World Business Council for Sustainable Development, Overview, Retrieved July 18, 2017, from: http://old.wbcsd.org/about/organization.aspx.
3.GRI, GRI`s History, Retrieved July 18, 2017, from: https://www.globalreporting.org/information/about-gri/gri-history/Pages/GRI`s%20history.aspx.
五、網路資料
1.Nancy S. Cleveland, David M. Lynn & Stephen A. Pike, Sustainability Reporting: The Lawyer’s Response, AMERICAN BAR ASSOCIATION, Retrieved July 19, 2017, from: https://www.americanbar.org/publications/blt/2015/01/04_pike.html. |
| Description: | 碩士
國立政治大學
國際經營與貿易學系
103351050 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103351050 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營與貿易學系 ] 學位論文
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