臺灣與歐洲電子通訊廠商履行 ESG 社會層面行動之差異性分析

Abstract

近年來國際環境以及投資人非常重視企業在ESG，也就是E（Environment）環境保護、S（Social）社會責任以及G（Corporate governance）三個層面的表現，因應國際環境及投資人的要求，現今絕大多數企業每年按照全球報告倡議組織（GRI，Global Reporting Initiative）所發佈的GRI準則，或是永續會計準則委員會（Sustainability Accounting Standards Board）所發佈的SASB準則定期發佈永續報告書。本研究摘錄台灣與歐洲共12家電子通訊公司於2021年所發佈的永續報告書中與社會層面相關的永續行為，按照GRI準則重新編碼加以分類，以內容分析法探討永續行為的具體內容，藉此了解台灣與歐洲的電子通訊公司在社會層面的永續行為是否有差異，並且具有哪些特性。 研究結果顯示，在GRI 405員工多元化與平等機會、「捐贈服務、實物或金錢」、「提供學生職涯發展規劃」三個分類，歐洲與臺灣電子通訊公司有一些差異。在GRI 405員工多元化與平等機會這個分類，歐洲電子通訊公司相較起來更為重視促進員工族群多樣性及包容性的行動；在「捐贈服務、實物或金錢」的分類上，臺灣電子通訊公司較多捐贈物品、金錢及服務的行為，而歐洲電子通訊公司傾向為開發中國家孩童及本國孩童提供STEM，也就是科學（Science）、科技（Technology）、工程（Engineering）及數學（Math）的教育；在「提供學生職涯發展規劃」這個分類，臺灣電子通訊公司傾向提供頂尖大學學生獎學金、實習機會及職涯導師；歐洲電子通訊公司則重視兒童及青少年弱勢族群的技術發展，協助他們培養一技之長。

In recent years, the international community and investors have placed significant emphasis on companies' performance in ESG, which stands for Environment (E), Social (S), and Governance (G) aspects. In response to international environmental concerns and investor demands, the majority of companies now publish sustainability reports annually, following either the Global Reporting Initiative (GRI) guidelines or the Sustainability Accounting Standards Board (SASB) standards, to showcase their sustainability efforts. This study extracted and categorized sustainability actions related to the social aspect from the sustainability reports of 12 electronic communication companies in Taiwan and Europe for the year 2021. These actions were then re-coded according to GRI guidelines, and content analysis was employed to explore the specific details of these sustainability practices. The goal was to understand whether there were differences in social sustainability actions between Taiwanese and European electronic communication companies and to identify their unique characteristics. The research findings revealed some distinctions between European and Taiwanese electronic communication companies in three categories: GRI 405 Diversity and Equal Opportunity, "Donations of services, goods, or money," and "Career development planning for students." European electronic communication companies showed a greater focus on promoting diversity and inclusivity among their workforce in the GRI 405 category. Regarding the "Donations of services, goods, or money," Taiwanese companies were more involved in donating goods, money, and services, while European companies tended to provide STEM (Science, Technology, Engineering, and Mathematics) education for children in developing countries as well as their own nation's children. In the "Career development planning for students" category, Taiwanese electronic communication companies were inclined to offer scholarships, internship opportunities, and career mentoring for top university students. On the other hand, European companies emphasized supporting the technical development of disadvantaged children and adolescents, helping them cultivate specific skills. Overall, this research sheds light on the differences in social sustainability practices between Taiwanese and European electronic communication companies and highlights their unique approaches to fostering a more sustainable future.