A Study of Exploring GRI Standard of Relevance and Quality of Information Disclosure about CSR Reporting in Taiwan

• Main Authors: Yang, Ya-Chi, 楊雅琪
• Other Authors: Chen, Tai-Lin
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/66259882119499966685

碩士 === 靜宜大學 === 國際企業學系 === 103 === Recently, many social incidents that enterprises involved in exposed the ignorance of social responsibility and the incomplete information disclosure in Taiwan business. The government encouraged enterprises to participate corporate social responsibility (CSR) activities and release the report followed GRI (global reporting initiative) recommendation regularly, indeed to prove the legitimacy of profit firms making and reduce the risk of information asymmetry for stakeholders. This study discussed the relevance of CSR report standard and the quality of information disclosure of CSR report in Taiwan industry under perspective of information disclosure. The research selected 34 companies which won at least 2 prizes from 159 companies participated in 9 Taiwan CSR reporting contests, and then established 12 keywords by six principles of the report quality extracted from the G3.1 and G4.0 of GRI recommendation. The results revealed that economic and labor domains achieved higher grade of information disclosure, then service industry got the highest score in labor domain while there are no difference among industries in the domain of economic; on other hand, society and human rights domains had lower grade. In addition, the principle of information quality of CSR report, the clarity received high-grade as reliability ranked as lower one. The study also showed that finance industry had a trend towards adopting G4.0, and there are essential differences of amount of NA (not available) remarks, indicator of incomplete information disclosure, between G3.1 and G4.0. Eventually, this study intended to increase the attention to corporate social responsibility; review and improve the quality of information disclosure and CSR reports through the procedure and platform of CSR reporting evaluation.