| 摘要Abstract | 本研究藉由比較兩家個案公司來省思：公司如何藉由導入國際性編製指南， 來編製企業社會責任報告（corporate social responsibility report; CSR report），以期降 低被使用者質疑存在「管理捕捉」（managerial capture）行為之疑慮。本文分為兩大 部分：第一部分指出，在永續報導的世界潮流中，我國企業遵循 GRI 的永續報告指 南（GRI Sustainability Reporting Guidelines；The GRI Guidelines）來報導公司的企業 社會責任的景況，近年來雖有進展，惟仍屬萌芽階段，在量與質方面都存在進步的 空間。第二部分則從自發性揭露的理論出發，探討公司在編製企業社會責任報告時， 常被質疑存在「管理捕捉」行為的現象。本研究經由比較萬大方集團（Vodafone Group Plc）與中華電信的企業社會責任報告書，說明如何能減少被報告使用者質疑報導中 存在「管理捕捉」行為的作法。研究結果顯示，萬大方集團在報導策略的擬定、報 導格式的一致性、利害關係人參與的多元化、議題管理進度的報導及報告書的確認 工作（assurance）等方面，實屬優秀，值得國內電信業者參考。This study sheds light on the behavior of “managerial capture” in voluntary CSR (sustainability) reporting by means of reviewing case companies’ conformity to the GRI Guidelines in CSR/sustainability reports. The paper first briefly reviews the history of the institutionalization of CSR within the trend towards sustainable development. The result shows that there is ambiguity in respect to the definition of CSR and sustainability. Then, the current study employs theories underpinning corporate voluntary disclosure to explain why and how companies engage in CSR report. Based on these theories, CSR/sustainability reporting is viewed as an exercise that intends to discharge corporate reporting accountability. The paper, taking from a strategic view, asserts that the activities of managerial capture may exist in corporations engaged in CSR/sustainability reporting. Finally, the paper explores the lessons telecom companies in Taiwan could learn from Vodafone’s CSR/sustainability reports. The results suggest that by highlighting the stakeholder engagement, issue management, and third party assurances that conformity of the GRI guidelines in CSR/sustainability reports may reduce scrutiny from reporter-users. |