Investigation of current status of corporate Environmental Report for Industrial Sustainable Development

• Main Authors: Yu-Chang Liu, 劉祐昌
• Other Authors: Ming-Chin Chang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/70607620834876939889

碩士 === 弘光科技大學 === 環境工程研究所 === 97 === Except the governmental regulations, increasing public awareness of environment as well as supervision of environmental groups and non-governmental organizations (NGO) enforce the enterprises deal with the environmental impact of production process and the obligation of corporation social responsibility (CSR). Many corporations build up and implement the international standards such as ISO 14001 (environmental management systems) and OHSAS 18001 (occupational health and safety management systems) which are verified by the third parties. Theses management systems provide enterprises the supervision of both environmental issue and labor protection. However, CSR is not only the individual management but also the integration of systems. Moreover, implementation results of theses management systems can be summarized in environmental reports, which expose the commitment and performance to the public and relevant stakeholders for a creditable CSR. In this study, the methods such as content analysis, 1994 corporate environmental reports score card (CERSC) of united nations environment programmed (UNEP) and 2006 sustainable report score cards (SRSC) were employed for 23 environmental reports from website of Taiwan Business Council Sustainable Development (BCSD-Taiwan) (by March 2009) and 10 environmental reports form the websites of individual enterprises (by March 2009). The analysis results and suggestions are shown as following: 1. The GRI was a major guideline from the published environmental reports. 2. The low points less than 2 by both methods of 1994 CERSC and 2006 SRSC are because of non- conformance of CSR criteria from the contents of environmental reports. 3. Only a few reports indicated environmental performance of objective, target and management projects from implementation of ISO 14001 and OHSAS 18001. 4. To certify the environmental reports by third parties are strongly suggested. 5. The methods of UNEP score cards are more suitable for manufacturing product evaluation, but low points for finance and service industries. Therefore, to develop the other score systems for various industries are suggested. Moreover, research results from this study can provide the reference for improvement of the enterprises of published environmental reports as well as the developing systems of unpublished corporations. Enterprises can develop and implement enterprise social responsibility while exposing the results to the environmental reports.