2023-01-012024-05-18https://scholars.lib.ntu.edu.tw/handle/123456789/700326企業社會責任為永續生產之基礎與動力，其已逐漸演變為社會對企業所要求的首要社會道德且以社會整體的永續為主要的責任核心。然社會企業責任在實踐上存在著一些根本的問題，其中尤以資訊不對稱及投機性CSR/ESG報告為最主要問題。我們認為，建立產業別/區域別之ESG有效揭露與評量之方法論與實行系統可有效解決企業社會責任實踐之問題。因此，本計畫之研究目的為 1. 發展並提出新的「企業評估與選擇ESG 重大主題之方法論」，即建立一個系統性的方法論，協助企業有效地評估各種永續作為的重要性並決定ESG之重大主題與項目；2. 驗證該方法論之可行性與有效性。本研究擬透過數個理論觀點之探討、統計分析、並與方法論利害關係人深度交流(co-design)，據以提出判斷重大揭露項目之方法論；之後透過4~10場之專家與利害關係人座談會依循co-production精神建置出3~5個產業之重大揭露項目實行系統並作為後續績效評量之基礎，統整成為一完整之揭露與評量體系。就學術貢獻而言，本研究以創新的觀點提出有效改善ESG揭露之方法論，就實務而言，透過這樣的方法論所得到的重大揭露項目實行系統有助於企業產生更高的誘因致力於ESG永續之發展，可助於達到全球永續之目標。 Corporate social responsibility (CSR) is the foundation and driving force of sustainable production. Today, CSR, focusing on society and environment`s overall sustainability, has become the a social morality expected by the society and its people. However, there have been existing some major problems in the implementation of CSR, particularly the information asymmetry problem and opportunistic CSR/ESG reporting problem. We argue that establishing the methodology and implementation system consisting of sector/region-specific material metrics is the key to resolving the problems in today`s CSR. Following the main project`s objective, the objective of this research is to establish a good methodology and implementation system for sector/region-specific ESG/Climate-risk material metrics. To achieve this objective, this research will, firstly, conduct a theoretic investigation of the problem of materiality determination and a trans-disciplinary research, second, obtain the material metrics through the co-production for 3~5 industries in Taiwan and for global businesses, and, finally, promote the methodology and metrics system developed through co-delivery to Taiwan and global businesses and to the international CSR/ESG reporting standard organizations. In terms of research contributions, academically, we develop a methodology for enhancing the quality of disclosure, and practically, the metrics system obtained from the participation of experts and firm stakeholders.ESG報告;重大揭露主題;重大性;ESG評量;ESG Report; Material Topics; Materiality; ESG Rating