ESG 產業/地區別重大主題選擇與評量權重之研究-以台灣營造業為例

Abstract

在科技蓬勃發展，社會日新月異，全球暖化、氣候變遷的劇烈影響之下，讓人 們意識到大自然正在反撲，永續意識興起，不再以經濟利益為單一考量。無論是消 費者、投資者、公司企業或者政府，逐漸將目光投至環境、社會、人權等議題，且 在聯合國 2004 年的倡議之下，以 ESG 作為企業社會責任與永續發展上努力的目 標，自此開始了企業以 ESG 為永續報告的重心。 雖然目前企業 ESG 的呼聲浩大，但實務上 ESG 報告尚存在許多問題，有企業 投機主義產生的揭露避重就輕、重大性分析專業性不足導致揭露品質不良、或揭露 項次重疊性低導致可比較性低落等問題，以及各類利害關係人不知如何衡量企業 ESG 績效問題。 因此，本研究將採「專家焦點團體結合層級分析法(FGD - AHP)」研究不同地 區、不同產業之 ESG 報告之重大性主題(Material Topic)及各主題的評量權重，以嚴 謹之方法來決定企業於 ESG 應努力與揭露之項目以及如何評量 ESG 的權重。本研 究以台灣營造業 ESG 重大主題與權重決定之標準化方法論流程探討，拋磚引玉， 盼可成為其他產業之 ESG 標準制定與評量的參考。 期望台灣營造業的企業、公司以本研究之結果為基礎，原則上應揭露其所屬之 「所有」ESG 特定重大項目，若有不適用之重大揭露項目應詳加說明原委。其次 企業再依據個別之特性，增加揭露其他特殊重大項目。如此，可解決企業投機主義、 重大性分析品質不佳、以及區域國情差異等問題。 盼本研究之結果能提升社會大眾對永續的重視，使投資者之決策以永續經營 與發展為考量，公司行號及企業以促進全體社會發展為願景，政府能以本研究之建 議提出相關永續策略及方針，盡棉薄之力，徹底落實永續發展的地球村。

With the vigorous development of science and technology, the rapid changes in society and economy, the violent effects of global warming and climate change, people are aware that nature is fighting back, the rise of sustainability awareness, and gradually take sustainability issues in concern. Consumers, investors, companies or governments have turned their attention to environmental, social and human rights issues , and no longer take economic interests as a single consideration. Under the UN initiative in 2004, ESG has been taken as the goal of corporate social responsibility and sustainable development goals. Since then, enterprises have taken ESG as the focus of sustainability report. Although the voice of enterprise ESG is huge at present, there are still many problems in ESG report in practice, such as avoiding and neglecting the important, insufficient professionalism of significance analysis resulting in poor disclosure quality, or low comparability due to low overlap of disclosure items. And various stakeholders do not know how to measure enterprise ESG performance. Therefore, this study will adopt "FGD - AHP" to study the material topics of ESG reports in different regions and industries and the scoring weight of each topic. As to determine the items that enterprises should strive to disclose in ESG and how to evaluate the weight of ESG. First of all, taking Taiwan's construction industry as the first step, we hope to hear the first trumpet of sustainable development and become the pioneer of other industrial standards by formulating the standardized methodology process of ESG sustainability report. Based on the results of this study, enterprises and companies in Taiwan's construction industry should disclose in principle "all" specific major projects to which they belong. If there are inapplicable major disclosure projects, they should explain the reasons in detail. Secondly, according to individual characteristics, enterprises increase the disclosure of other special and major projects. In this way, it can solve the problems of enterprise speculation, poor quality of significance analysis and regional national conditions. It is hoped that the results of this study can enhance the public's attention to sustainability, make the decision-making of investors take sustainable operation and development as the consideration, and the company and enterprise take promoting the development of all society as the vision. The government can put forward relevant sustainable strategies and guidelines based on the suggestions of this study, and do its best to fully implement the global village of sustainable development.