企業社會責任之會計制度探討

Abstract

由於企業社會責任的概念還未被精確的定義，因此目前有許多的組織針對企業社會責任作出遵循的規範，像是GRI 4.0以及永續會計。 GRI 4.0係由國際報導倡議組織所提出，並將企業社會責任分為經濟、環境、社會三個構面。採用GRI 4.0的企業，需要依規定分別揭露這三個面向的量化指標，並輔以文字說明。目前臺灣約有九成的企業採用的國際報導倡議組織所提出的GRI4.0編製企業社會責任報告書。 除了GRI 4.0以外，永續會計也由經濟、社會、環境三個構面表達企業社會責任，並將其稱為三重基線。基線原指損益表的最後一行，也就是淨利。而三重基線的提出代表在評估企業的績效時，不應該只重視淨利，更應該關心其對環境以及社會帶來的影響，其目的在於將這三個構面的影響納入會計架構中表達。因此在永續會計的架構下，有別於GRI 4.0，對於企業社會責任的評估結果會是一個貨幣化的價值。 本文主要探討如何將會計制度與企業社會責任相互結合，因此作者首先回顧永續會計發展的情況，並在其基礎上探討如何在三重基線的基礎上對企業社會責任建立會計制度。

Considering that the concept of corporate social responsibility (CSR) has yet been precisely defined, organizations have been developing various frameworks regarding CSR compliance, such as GRI 4.0 and sustainability accounting. GRI 4.0 is developed by the Global Reporting Initiative, and it separates CSR into three dimensions- economy, environment, and society. Corporations which adopt GRI 4.0 are obligated to disclose the quantifiable indicators of all three dimensions, accompanied by narratives. As of today, approximately ninety percent of corporations in Taiwan have published CSR report in compliance of the GRI 4.0 proposed by the Global Reporting Initiative. Like GRI 4.0, sustainability accounting also express the concept of corporate social responsibility through the three dimensions- economy, environment, and society-which are called the triple bottom lines. Bottom line is originally refer to as the last line of the income statement, representing net income. The concept of triple bottom lines indicates that when evaluating performance, corporations should not only focus on its net income, but also take into considerations the effects it brings upon environment and society. The purpose of sustainability accounting is to include into accounting system the effects of the three dimensions. Thus, unlike under GRI 4.0, under the framework of sustainability accounting, the evaluation results on CSR are in the nature of monetary value. This thesis mainly focus on how to apply accounting system into CSR. I will first review the development of sustainability accounting, then further discuss how to establish accounting systems based on the triple bottom lines.