營建跨產業集團之ESG重大主題分析與企業策略

Abstract

企業永續議題與利害關係人連結日深，利害人關係人與企業緊密的程度，為企業攸關存續的關鍵。GRI 自 2016 以來成為企業 ESG 報告書主要指引，然按照以往的 GRI 準則分類，係對於不同產業類別，鑑別利害關係人重大議題及特定主題準則而產生管理方針。 鑒於 GRI 於 2021 年 10 月改版後，「通用準則 2021」著重揭露：影響力（impact）、重大性議題（materiality）、盡職調查（due diligence）、利害關係人議合（stakeholder engagement）。其中更涵蓋人權和以及盡責調查項目，產業範圍包括：煤炭、採礦、農業、水產養殖和漁業等 40 個行業別。國內前 50 大集團多為跨產業型公司，針對通用準則及重大議題管理，利害關係人應有相同界定標準。 以跨產業集團共同利害關係人作為研究案例，並透過案例分析鑑別共同重大議題，提供跨產業集團公司所製作之永續報告書，能更契合絕大部分利害關係人作為評鑑參考，並讓社會大眾相信 ESG 表現的實際作為，且讓公司積極看待公司自身的永續發展。 本研究最終結論如下，GRI作為ESG評鑑準則，根據實際案例研究，解決大型企業在不同產業類別，確立重大議題及落實到公司實際作為，並透過非財務性的財務指標建構成為KPI，讓永續行動名實相符真正落實。

The issue of corporate sustainability is increasingly connected with stakeholders, and the degree of intimacy between stakeholders and enterprises is critical to the survival of enterprises. GRI has become a major guideline for enterprise ESG reports since 2016. However, according to the previous CLASSIFICATION of GRI criteria, management guidelines are generated for different industry categories, identifying major issues and specific subject criteria for stakeholders. In view of the October 2021 revision of GRI, the General Guidelines 2021 focuses on revealing: Impact, materiality, due diligence, stakeholder engagement. It also covers human rights and due diligence projects across 40 industries, including coal, mining, agriculture, aquaculture and fisheries. Most of the top 50 groups in China are cross-industry companies. For general standards and management of major issues, stakeholders should have the same defining standards. With common stakeholders across industry group as a case study, and through the case analysis to identify major issues together, provide across industry group co., LTD. The sustainability report, produced by the more fit most of the interested party as evaluation reference, and make the public believe that actual as of ESG performance, and make the company a positive view on the company's own sustainable development. The final conclusion of this study is as follows: GRI, as ESG evaluation criteria, based on actual case studies, solves the problems of large enterprises in different industry categories, establishes major issues and implements them into the actual actions of the company, and establishes non-financial financial indicators as KPIs, so that sustainable actions can be truly implemented in name and reality.