[[alternative]]The Study of Corporate Environmental Reporting in Taiwan--and Stakeholders' View of Environmental Reporting

[[abstract]]近年來，環境污染事件頻傳，究其原因，均指向企業未妥善處理。為了能讓民眾及其利害相關者釋疑，企業便將其所對環境、經濟、社會所做的貢獻，以書面的方式呈現給民眾，此即為環境報告書之濫觴。環境報告書（CER）主要將企業的環境資訊公開呈現給該企業之利害相關者了解，藉此達成彼此的互動，避免圍廠事件的發生，激勵員工及股東的支持等。本研究採用三套國際間用來評定企業環境報告書內容的計分卡（DTT、UNEP、IÖW），針對國內已發行之企業環境報告書進行評分，了解目前國內企業環境報告書的定位。並透過與相關實證所評比的環境報告書分數相互比較，提供給國內業界作為未來跨出環境資訊公開，以及未來持續改善的參考。研究結果顯示國內企業環境報告書的評分皆遠低於國際目前的平均得分，且在財務/生態效益、與利害相關者之關係、以及第三者聲明等資訊方面大多不如國際發展之現況，不過此一現象已有愈來愈改善的跡象。 另一方面，針對台灣之企業利害相關者對於GRI永續性報告指標準則是否適用於台灣企業環境報告書之發展進行問卷調查；在95份有效問卷中，研究發現：（1）企業與其他利害相關者之認同上的差異有29項，其餘115項是彼此之間認為適用於台灣企業；（2）將所有利害相關者分為7大類後，彼此之間所認同的有134項指標是適用於台灣的；（3）台灣企業利害相關者大多對環境報告書持正面之看法。[[abstract]]In recent years, environmental pollution incidents often occurred and they were ascribed to businesses’ careless on managing their wastes. Mandated by regulations and to ease the concerns of public and stakeholders, businesses were requested to disclose their environmental information. Recently, to publish the corporate environmental report (CER) to systematically disclose corporate environmental performance becomes a business strategy to maintain the operation right. In Taiwan, the development of CER is just in its initial stage, only handful companies have published their reports. In light of the development of CERs, it is sure that CER will become more and more important for business. In this study, three different scorecards (DTT, UNEP, IÖW) were used to evaluate the status of CERs published in Taiwan. The results showed that the CERs’ scores of Taiwanese companies are far lower than that of the foreign companies in almost every aspect. Nevertheless, this situation is improving. On the other hand, among the investigation on either the GRI sustainability reporting guidelines is apply to the development of Taiwan CER. From 95 effective samples: (1) Business and stakeholder have identification 115 item of indicators are apply in Taiwan. (2) Separate the stakeholder into 7 major type and they identify 134 item of indicators are apply in Taiwan. (3) Most of Taiwan business’s stakeholders give positive view to CER