解構ESG的社會認知框架：混合方法的研究

Abstract

本研究運用賦名分析觀點，解讀台灣的企業如何對外溝通他們的在環境保護、社會責任以及公司治理等永續議題上（environmental, social, governance，簡稱ESG）的實踐。我們蒐集2015年至2021年12家台灣企業的永續報告書，進行主題建模分析，並輔以質性方法來進行解讀。研究顯示，高科技產業在ESG的溝通上傾向採用面向未來的框架，著重在業務創新和品牌願景。金融業的溝通植根於永續，強調商業誠信和監管合規性。製造業則較為注重當下，強調環境保護和能源效率。我們的研究也指出，產業差異在塑造組織如何理解和傳達他們的ESG實踐中，發揮著關鍵作用。

Drawing on the framing perspective, this study investigates and de-constructs how companies in Taiwan communicate their ESG practices. Using data from ESG/sustainability reports of twelve Taiwanese companies from 2015 to 2021, we employed a mix of topic modeling and qualitative procedures to examine differences in their ESG communications. Our findings reveal that the high-tech industry adopts a future-oriented approach, with a focus on business innovation and brand vision. The financial sector’s communication is rooted in the past, highlighting business integrity and regulatory compliance. Meanwhile, the manufacturing sector focuses on the present, emphasizing environmental protection and energy efficiency. Our findings suggest that sector differences play a crucial role in shaping how organizations perceive and communicate their ESG practices.