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Title:	由SDGs與ESG演進分析台聯大USR報告書 Investigating the USR Report of Taiwan University System from the Perspectives of SDGs and ESG Evolution
Authors:	周佳蓁 Chou, Chia-Chen
Contributors:	林義鈞 Lin, Scott-Y 周佳蓁 Chou, Chia-Chen
Keywords:	聯合國永續發展目標企業永續發展大學社會責任 USR報告書 SDGs ESG USR USR Report
Date:	2024
Issue Date:	2025-02-04 16:08:46 (UTC+8)
Abstract:	隨著永續發展與社會責任的議題日趨受到世人重視，大學社會責任（University Social Responsibility, USR）的發展受到諸多因素影響。本研究從聯合國永續發展目標（Sustainable Development Goals, SDGs）與企業環境、社會及公司治理（ESG）演進切入，探討ESG如何影響有關環境永續發展議題納入大學的社會責任當中，並將台聯大四所學校的USR報告書對應國內天下雜誌USR大學公民調查的評比指標進行分析。初步研究發現，企業社會責任（Corporate social responsibility, CSR）原先是以解決社會福利和社會外部性的問題為主，但在ESG的發展趨勢下，多數企業開始進一步將環境保護和永續發展納入其社會責任範疇，並呈現於企業永續報告(英文名稱為Sustainability Report或稱ESG Report)中。在這樣的背景下，大學所需承擔的社會責任亦發生了轉變，國內外的大學排名機開始對大學永續發展目標與社會責任貢獻進行衡量排名，USR不再只強調在地社會貢獻，更是逐漸導入有關環境永續發展的議題。因此，本文另透過台聯大四所學校USR報告書的佐證，發現台聯大四所學校為了追隨天下雜誌USR大學公民調查的評比指標，各自體現環境保護與永續發展的USR行動。最後，由於本研究使用的是次級資料分析法（secondary data analysis），並且未能獲得各大學社會責任推動相關人員的第一手資料，這將會造成研究方法上的侷限性、資訊與資源的不對等性，遂提出後續研究建議：一、以國外機構提出的評比指標研究大學社會責任的發展；二、釐清大學其他利益相關者與永續發展、社會責任之關聯性。 As the issues of sustainable development and social responsibility have attracted increasing attention from the world, the development of University Social Responsibility has been affected by many factors. The study used the Sustainable Development Goals and the evolution of environmental, social and corporate governance to examine how ESG affects environmental sustainability issues and incorporates them into the social responsibility of universities. Furthermore, the study assessed the USR Report of Taiwan University System through the USR evaluation index of CommonWealth Magazine as well. According to the study, corporate social responsibility was originally focused on solving social welfare and social externalities problems, but under the development trend of ESG, most companies are starting to incorporate environmental protection and sustainable development into their social responsibility, also present them in their ESG reports. In this context, the social responsibilities of universities have also changed. Domestic and foreign university ranking agencies have begun to measure and rank universities' sustainable development goals and social responsibility contributions. USR no longer only emphasizes on local social contribution, but also gradually introduces the issue of environmental sustainability. Therefore, through the USR Report of Taiwan University System, this paper finds that each of the four schools reflect the USR actions on environmental protection and sustainable development, in order to follow the USR evaluation index of CommonWealth Magazine. In conclusion, as this study used secondary data analysis and was unable to obtain first-hand information from relevant personnel in university, this would result in the restriction of methodology and the asymmetry of information & resource, then addressed two suggestions about future research: Using evaluation indicators proposed by foreign institutions to study the development of USR; Clarify the relationship between other university stakeholders & sustainable development and social responsibility.
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Description:	碩士國立政治大學國家發展研究所 110261018
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0110261018
Data Type:	thesis
Appears in Collections:	[Graduate Institute of Development Studies] Theses

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