Development of a Corporate Sustainability Reporting Scorecard in Taiwan

• Main Authors: Jia-Gang Ao, 敖家綱
• Other Authors: 胡憲倫
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/v87e39

碩士 === 國立臺北科技大學 === 環境工程與管理研究所 === 97 === Sustainability reporting is a powerful communication tool in support of stakeholder dialogues. It has been changed from the early financial reporting to environmental reporting or the Triple Bottom Line (TBL) reporting. According to CorporateRegister.com survey, the statistics show that there has been no slowdown in 2008, with over 3,100 reports tracked and featured on CorporateRegister.com. Despite increased reporting in Taiwan in last decade, their quality, contents and quantification didn’t improve much. Thus, the purpose of this study is to develop a scorecard to benchmark corporate sustainability reporting (CSRs) in Taiwan. An extensive literature has been conducted and a two-stage questionnaire was developed. In the first stage, the questionnaire was mailed to experts and the Fuzzy Delphi Method (FDM) was applied to confirm the CSRs framework which includes 44 indicators. In the second stage, the Fuzzy Analytic Hierarchy Process (FAHP) was adopted to determine the weightings of different evaluation principles and criteria. The results indicated that the orders of importance of the 3 principles are “Performance indicators” (0.435), “Strategy and profile” (0.350) and “Management approach” (0.212). And most important 5 criteria are “Social Performance indicators” (0.284), “Sustainability strategy statement and commitment” (0.128), “Environmental Performance indicators” (0.114), “Report scope and data measurement techniques” (0.102), and “Commitments to stakeholders” (0.091). The results also show that “Social Performance Indicators” is considered the most important criterion of the scorecard, and when corporate publish their reports, they should pay attention to the quantification of the indicators. The proposed framework of CSRs scorecard can provide for stakeholders or organizations to evaluate Taiwanese companies’ sustainability reporting.