Summary: | 碩士 === 淡江大學 === 管理科學學系碩士班 === 104 === The corporate social responsibilities report has been executived for a long time, but it is a new topic for domestic companies. In 2015, Financial supervisory commission ask the listed companies to write the corporate social responsibilities report to strong their companies and disclosure information. Therefore, there are more and more companies use the CSR report. The report includes business economy, environment, and society. Stakeholders can know business situations and effections through this report.
This paper integrates E.SUN Bank, CTBC Bank, Cathay Bank, and FUBON as a research subject. We compare the differences of these companies and to exmanie the degree of disclosure by 34 environmental performance indexes from GRI corporate sustainability report. We use Principles of Defining Report Content and Principles of Defining Quality as diagnose tools.
The research shows that in environmental indexes, overall was ranked the highest and supplier environmental assessment was ranked the lowest; Products and Services and complianc (75%), energy and emissions (65%), Effluents and Waste (58%), Environmental Grievance Mechanisms (50%), water(42%), biodiversity(38%), materials and transportation financial industry is inadequacy so we don’t reveal it.
This study analysis how financial industry which is in Taiwan to reponses the content of CSR report, and hope to be the indicator of writing CSR reports for financial industry.
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