在全球經濟蓬勃發展的時候，賺錢已經不是企業所追求的第一目標，現在許多企業的共同目標就是在賺錢之時，同時達到經濟、社會及環境的永續發展，也就是企業社會責任。隨著國際間對企業社會責任的提倡及對永續發展的投入，臺灣接軌國際，訂定相關規定，鼓勵各家企業遵守企業社會責任以提升國家競爭力，並永續發展。 本研究以比較國內眾多銀行業之其中兩家–臺灣銀行以及玉山金控之永續報告書社會面向相關重大議題揭露，及其兩家與全球永續報告協會標準準則之符合程度。其結果說明，臺灣銀行之社會面相關準則中符合率約為92.8%，說明臺灣銀行對於社會重大議題之回應程度高，對於準則的要求多數都完全符合，但仍然可以做得更好；玉山金控之社會面相關準則中符合率約為85%，說明玉山金控對於社會重大議題之回應程度中上，對於準則的要求有幾項符合程度不高，更是有不符合的項目，針對這些項目可多加強。此研究結果希望可以提供企業在編製永續報告書時，積極回應利害關係人，能夠揭露得更加充分，藉由完整回應社會相關重大議題，提升銀行業的形象。 ;When the global economy is booming, making money is no longer the first goal pursued by companies. Now, the common goal of many companies is to achieve sustainable economic, social and environmental development while making money, which is corporate social responsibility. With the international advocacy of corporate social responsibility and investment in sustainable development, Taiwan has followed international standards and formulated relevant regulations to encourage companies to abide by a corporate social responsibility to enhance national competitiveness and sustainable development. This research compares the disclosure of major social issues in the sustainability reports of Bank of Taiwan and E.SUN Financial Holdings, two of the many domestic banks, and their compliance with the Global Sustainability Reporting Association′s standard guidelines. The results show that the compliance rate of the Bank of Taiwan′s social–related standards is about 92.8%, indicating that the Bank of Taiwan has a high degree of response to major social issues. While most of the requirements of the standards are fully met, they can still do better. E.SUN Gold of the compliance rate of the relevant standards for the control of society is about 85%, indicating that E.SUN Financial Holdings has a medium–to–high level of response to major social issues. Regarding the requirements of the standards, several items do not highly meet the requirements, and some items do not even basicalty meet the requirements. These aepects can be strengthened more. The results of this research hope to provide companies with a positive response to stakeholders when preparing sustainability reports so that they can reveal more sufficient information, and improve the image of the banking industry by fully responding to major social issues.
