企業ESG報告之報告製作與資訊品質探討：營建業上市公司之個案研究

Abstract

金管會要求資本額到達規定標準之上市企業必須公開發佈永續報告書，使國內企業開始進入所謂的ESG焦慮，眾多ESG顧問公司如雨後春筍般冒出，開始協助企業進行ESG永續報告書的撰寫，雖然報告書皆可順利發佈，但上報告書撰寫的過程是否有疑慮，以及企業在永續發展的實際狀況到底如何? 本研究深入5間上市營建業公司，實際參與ESG永續報告的撰寫流程與會議，並與各公司負責永續發展的主管、執行人員進行深入訪談，探討永續報告書的撰寫過程，以及公司在永續發展的實際狀況、未來藍圖等，盡可能進行資料的蒐集，了解公司在永續發展上的諸多考量與限制，做為後續探討分析的必要材料。 而後，將5間上市營建業公司的資料進行詳細的統整與對比，探討出在永續報告書撰寫的諸多問題、建議，並羅列各公司在永續發展的實際狀況以及未來規劃，對其進行探討和分析，最終得出營建產業在永續發展實務面上的各種執行策略、限制因素、資源投入、規劃藍圖等相關資訊，做為本研究所獲得之關鍵資料，最終提出永續報告書撰寫建議、營建產業永續發展資料及建議。 期望本研究所彙整之資料能夠做為政府單位、利害關係人、營建業者在永續發展的參考資料，可以透過本研究所獲取的資訊與歸納之重點做為後續營建產業在永續發展上的案例，期待能為永續發展略盡棉薄之力。

In The Financial Supervisory Commission (FSC) has begun to require publicly listed companies with capital exceeding certain standards to publicly disclose sustainability reports, triggering what's known domestically as ESG anxiety among businesses. As a result, numerous ESG consulting firms have sprung up, assisting companies in drafting sustainability reports. While these reports are successfully published, questions arise about the process of their creation and the actual state of sustainability development within companies. This study delves into the processes of drafting ESG sustainability reports and participates in meetings with five listed construction companies. In-depth interviews are conducted with the respective directors and executives responsible for sustainability development within each company. The aim is to explore the process of sustainability report drafting, the actual conditions of sustainability development within companies, future plans, and to collect as much data as possible. This is to understand the various considerations and constraints companies face in sustainability development, providing essential material for subsequent discussion and analysis. Subsequently, the data from the five listed construction companies is meticulously compiled and compared to identify various issues and recommendations in sustainability report drafting. The actual conditions and future plans of each company regarding sustainability development are listed for discussion and analysis. Ultimately, various execution strategies, limiting factors, resource inputs, and planning blueprints regarding sustainability development in the construction industry are identified, serving as crucial data for this study. Recommendations for sustainability report drafting and suggestions for sustainable development in the construction industry are proposed. It is hoped that the data compiled in this study can serve as reference material for government, stakeholders, and construction industry practitioners in sustainability development. The key points gathered from this research can be utilized as case studies for the construction industry's future endeavors in sustainability development, contributing to the cause of sustainable development to the best of our abilities.