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    題名: 日本企業ESG評分之社會構面關鍵主題選擇
    Proposed Methodology for Determining Region-specific Key Topics of the ESG Social Dimension: Applied for Corporations in Japan
    作者: 呂元瑜
    貢獻者: 李世暉
    呂元瑜
    關鍵詞: ESG評分
    ESG評分機構
    日本式經營
    CFPR
    語意變數
    日期: 2025
    上傳時間: 2025-08-04 15:49:18 (UTC+8)
    摘要: 隨著全球對永續發展與社會責任投資(SRI)的重視提升,ESG(環境、社會、公司治理)評估已成為投資者與企業利害關係人衡量企業永續表現的重要依據。然而,目前多數國際ESG評分框架多源於西方國家,其指標設計偏向股東導向,未必能準確反映以利害關係人為核心、強調長期雇用與社會責任的日本企業特性。本研究的目的在於釐清對日本企業而言,在ESG社會構面中具有較高重要性的關鍵主題,作為日本ESG評分機構或企業自我評估與策略調整的參考。研究參考國際通行的GRI 400系列準則作為主要架構,並對比分析五間代表性ESG評分機構的社會面指標,歸納出員工權益、人權、社會發展、供應鏈與客戶權益五大次構面及17 項關鍵主題。
    運用層級分析法(AHP)與一致性模糊偏好關係法(CFPR)設計成對比較問卷,將22 名產、官、學專家對各項指標的重要性評估進行量化。分析結果顯示「員工權益」的重要程度最高,呼應日本企業重視穩定雇用、集體主義與歸屬感的特徵。此外,本研究共新增三項關鍵主題為指標,分別是員工權益層面的「勞動條件」、社會發展層面的「社會貢獻活動」、客戶權益層面的「客戶關係」。研究發現,「社會貢獻活動」受到的高度重要性評價與日本企業主動揭露社會貢獻成果,以及日本國內ESG評分機構對該主題設置多項評估指標之現象相符,顯示此主題已成為衡量日本企業ESG社會構面表現的關鍵指標,可優先納入ESG評分框架。整體而言,本研究可作為日本評分機構與企業在接軌國際標準時,兼顧指標在日本社會背景下的適用性與日本在地特性,對未來日本ESG評分架構的調整提供具體建議。
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    描述: 碩士
    國立政治大學
    日本研究學位學程
    111861006
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111861006
    資料類型: thesis
    顯示於類別:[日本研究學位學程] 學位論文

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