心靈環保、企業社會責任與永續發展目標之揭露因素

李啟華

1992年聖嚴法師提出法鼓山的核心理念「心靈環保」，與之後提出的四種環保、心五四及心六倫，共成一個具有精神理念、具體作法及影響力的體系，與CSR(CSR)的概念是相呼應的。
隨著CSR逐漸受到重視，除發布CSR報告書的法規要求外，也有愈來愈多投資人將CSR指數及績優CSR公司。雖然已有許多CSR相關研究文獻，但對臺灣公司之CSR績效之衡量指標尚未達成共識。聯合國於2015年發布17項永績發展目標(SDGs)，本研究以人工搜集公司2017年CSR報告書中SDGs揭露程度，並以公司SDGs揭露來衡量CSR績效。探討董事會特質、股權結構及應利害關係人等因素，是否影響公司揭露SDGs相關資訊。
本研究發現當公司董事會獨立性高、董事持股質押比率低、員工人數多、公司規模較大及財務績效較佳時，較可能揭露SDGs相關資訊，且揭露程度較多；另與供應商的關係較緊密，其SDGs揭露程度也較多。

關鍵字：心靈環保、CSR、永績發展目標、公司治理

Protecting the spiritual environment, corporate social responsibility and the determinants of disclosure of sustainable development goals

Chihua Li

Master Sheng Yen introduced the Protecting Spiritual Environment (PSE), the core concept of Dharma Drum Mountain in 1992. The composition of Protecting the Four Environments, the Fivefold Spiritual Renaissance Campaign and the Six Ethics of the Mind is a sound system that includes concepts, practical guides and impacts. This system is in concert with the system of corporate social responsibility (CSR).
As the CSR receiving attention gradually, some firms are required to prepare and announce the CSR reports but more and more investors also invest in CSR-related index and firms that have good CSR performance. Although many research papers investigated the issues relative to CSR, there has not reached a consensus about measures of firms’ CSR performance in Taiwan. In 2015, the United Nations adopt the sustainable development goals (SDGs). This study hand-collected disclosure levels of SDGs from the CSR reports that announced in 2017 to measure firms’ CSR performance. Then this research investigates whether characteristics of the board of directors, ownership structure and responses of stakeholders affect the firms’ decision of the disclosure of SDGs.
This study indicated that when firms have higher independence of the board of directors, a lower rate of share collateralization by directors, more employees bigger firms’ size and better financial performance, they are more likely to prepare and announce the disclosure of SDGs and their levels of disclosure are higher. In addition, while firms have close relationships with suppliers, they usually disclosed more information about SDGs.