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標題: | 營利公司企業社會責任資訊揭露研究與我國現行法制之檢討 A Study on CSR Information Disclosure of For-profit Corporations and Review on Current Disclosure Legislation in Taiwan |
作者: | Yi-Rong Lin 林意蓉 |
指導教授: | 蔡英欣 |
關鍵字: | 企業社會責任,營利公司,非財務資訊揭露,非財務風險,利害關係人, corporate social responsibility,for-profit corporation,non-financial information disclosure,non-financial risk,stakeholder, |
出版年 : | 2019 |
學位: | 碩士 |
摘要: | 企業社會責任在現代公司治理藍圖中已然成為風險控制、永續經營的代名詞。詳言之,企業社會責任的任務或目標在於協調公司營運活動中與利害關係人之互動關係、辨識並控制公司的非財務風險,並設法在公司獲利與利害關係人利益之間取得動態平衡;藉由這個動態平衡,公司經營者可以有效掌握公司營運中可能影響其財務表現的因素,股東能夠信任經營者係為其長期利益永續經營公司,利害關係人亦能借助此互動機制與經營者溝通並改變可能違反其利益之決策,最終達成兼容並蓄的公司治理目標。
為達成此一目標,非財務資訊揭露法制扮演重要的角色。過往資訊揭露在證券交易法中係以「保障投資」為目的,股東評估其投資風險重視與公司財務表現有關的財務資訊,卻往往忽略了公司非財務資訊之重要性,進而導致鉅額的投資損失。非財務資訊透過敘述性、量化資訊具體化公司每日營運活動面臨的所有非財務風險,乃企業社會責任實踐的第一步。公司藉由非財務資訊得揭露檢視公司內部活動、取得股東信任並且保護利害關係人利益,永續經營即始於公開透明的非財務資訊——企業社會責任資訊之揭露與公開。 本論文研究聚焦於一般營利公司在實踐企業社會責任時應揭露的所有非財務資訊,並借助香港證交所《環境、社會及管治報告指引》作為香港非財務資訊全面揭露法制之經驗與規範架構,著重探討我國現行法制之缺失與可能的解決辦法。非財務資訊揭露法制之建構皆非一蹴可及,我國現行揭露法制相較其他亞洲國家起步雖早,然而至今仍未能有效提升我國公開發行公司非財務資訊揭露的質與量,本論文希望能拋磚引玉,使金管會在改善公司非財務資訊揭露品質時有一可循方向。 Corporate Social Responsibility (CSR) has become a synonym for risk control or sustainability in the modern blueprint for corporate governance. The mission or goal of CSR is to coordinate interactions between companies and their stakeholders in daily operations, and to identify and control companies’ non-financial risks and manage to strike a dynamic balance between company profits and interests of stakeholders. With this dynamic balance, directors can manage any possibilities that may affect the company’s financial performance effectively, and shareholders are able to trust directors for sustainably operating the company in shareholders’ long-term interests. Stakeholders can also communicate with directors and alter any decisions against their interests with this interaction system. Finally, inclusiveness, the goal of corporate governance, is achieved. To achieve this goal, non-financial information disclosure legislation plays an important role. In the past, information disclosure aims at protecting investors in Securities and Exchange Act. Investors estimate their investment risks as valuing financial information related to companies’ financial performances. However, they fail to recognize the importance of non-financial information which causes them great loss. Non-financial information illustrates all non-financial risks companies face in their daily operations by means of revealing companies’ narrative and quantitative information which is a first step of practicing CSR. Companies examine their interior activities, and gain trust from shareholders while protecting stakeholders at the same time. Sustainability starts from transparent non-financial information, that is, the transparency and disclosure of CSR information. This thesis focuses on for-profit companies’ mandatory disclosure of all non-financial information while practicing CSR activities. It relies on Environment, Social and Governance Reporting Guide in Hong Kong Exchange as the experience and legal framework of non-financial information legislation in Hong Kong, and mainly researches on the defects in our current legislation and possible solutions in Taiwan. Because of the difficulties constructing non-financial disclosure legislation, our current legislation, which we legalized earlier than any other Asian countries, still has not effectively improve the quality and quantity of non-financial information. This thesis manages to initiate a series of reforms to improve the disclosure quality by providing FSC in Taiwan a possible direction to follow. |
URI: | http://tdr.lib.ntu.edu.tw/handle/123456789/783 |
DOI: | 10.6342/NTU201904154 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 法律學系 |
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ntu-108-1.pdf | 1.81 MB | Adobe PDF | 檢視/開啟 |
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