課程大綱

內容

課程概述

    1. 企業永續報告的引言

• 目的：介紹企業永續報告的概念、目的和重要性，以及其在現代商業環境中的作用。
• 重點：永續報告的基本框架、關鍵組成部分和國際標準。

2. 永續報告框架與標準

• 內容：深入探討各種國際永續報告標準，如GRI（全球報告倡議組織）標準、SASB（可持續會計標準委員會）標準等。
• 案例研究：分析不同標準下企業永續報告的案例，理解各標準的適用性和特點。

3. 環境、社會與治理（ESG）指標

• 內容：詳細講解ESG指標在企業永續報告中的應用和重要性。
• 工作坊：學生分組進行ESG指標的實際應用分析，討論其在不同行業中的影響。

4. 永續報告的編制過程

• 內容：指導學生瞭解如何從資料收集、分析到報告編制的整個過程。
• 活動：學生模擬編制一個簡單的企業永續報告，包括制定報告結構、資料收集和撰寫內容。

5. 永續報告的利益相關者溝通

• 內容：探討如何通過永續報告與公司的利益相關者進行有效溝通。
• 討論：分析永續報告在增強企業透明度、建立利益相關者信任中的作用。

6. 永續報告的分析與評估

• 內容：教授學生如何分析和評估企業永續報告的品質和實效性。
• 研究報告：學生選擇一份企業永續報告進行深入分析，提交評估報告。

7. 案例研究與最佳實踐

• 內容：通過國內外企業的永續報告案例，探討成功案例和面臨的挑戰。
• 小組討論：分享不同行業中永續報告編制的最佳實踐和經驗教訓。

8. 課程評估

• 方式：通過小組專案、個人分析報告、課堂討論和期末考試來評估學生的學習成效。

1. Introduction to corporate sustainability reporting

Purpose: To introduce the concept, purpose and importance of corporate sustainability reporting and its role in the modern business environment.

Focus: The basic framework, key components and international standards of sustainability reporting.

2. Sustainability Reporting Framework and Standards

Content: In-depth discussion of various international sustainability reporting standards, such as GRI (Global Reporting Initiative) standards, SASB (Sustainability Accounting Standards Board) standards, etc.

Case Study: Analyze cases of corporate sustainability reporting under different standards to understand the applicability and characteristics of each standard.

3. Environmental, Social and Governance (ESG) Indicators

Content: Detailed explanation of the application and importance of ESG indicators in corporate sustainability reporting.

Workshop: Students work in groups to analyze the practical application of ESG indicators and discuss their impact in different industries.

4. Preparation process of perpetual report

Content: Students are guided to understand how to go through the whole process from data collection, analysis to report preparation.

Activity: Students simulate the preparation of a simple corporate sustainability report, including developing the report structure, data collection and writing the content.

5. Stakeholder Communication for Sustainability Reporting

Content: Explore how to effectively communicate with a company's stakeholders through perpetual reports.

Discussion: Analyze the role of sustainability reporting in enhancing corporate transparency and building stakeholder trust.

6. Analysis and Evaluation of Perpetual Reports

Content: Teach students how to analyze and evaluate the quality and effectiveness of corporate sustainability reports.

Research Report: Students choose a corporate sustainability report for in-depth analysis and submit an evaluation report.

7. Case Studies and Best Practices

Content: Explore the success stories and challenges through the case studies of sustainability reports of domestic and international enterprises.

Group Discussion: Share the best practices and lessons learned in the preparation of sustainability reports in different industries.

8. Course Evaluation

Methods: Evaluate students' learning effectiveness through group projects, individual analysis reports, class discussions and final exam.

授課內容

本課程聚焦於企業永續報告的編制、分析與應用，包括永續報告的國際標準、環境、社會與治理（ESG）指標，以及報告在企業社會責任中的角色。透過案例研究、小組討論和專題研究，學生將學習如何整合理論與實踐，製作出符合國際標準的永續報告。