永續發展是近年來各國政府都相當關心的議題，對企業而言，隨著利害關係人對於資訊透明度的關注，發行永續或社會責任報告書(report)，成為組織與其利害關係人溝通的重要管道，對跨國企業來說，企業的永續意識與企業社會責任更是其產品或服務要被國外市場接受的前提要件。對企業來說，永續資源管理能力，特別是永續報告(reporting)實際上是一種整合性的內部管理工具，研擬企業永續的長期目標與策略，定期檢視符合度與落實持續改善。本課程目的為建立學生撰寫企業社會責任報告的能力，從國際標準與指引切入，介紹GRI Standards準則，輔以個案分析，讓學生從實務內容探究報告書撰寫的原則。Sustainable development has been an issue of great concern to governments around the world in recent years. For companies, as stakeholders pay attention to information transparency, the issuance of sustainability or social responsibility reports has become a way for organizations to communicate with their stakeholders. Important channels, for multinational companies, the company's sustainability awareness and corporate social responsibility are prerequisites for its products or services to be accepted by foreign markets. For enterprises, sustainable resource management capabilities, especially sustainability reporting, are actually an integrated internal management tool to formulate long-term corporate sustainability goals and strategies, regularly review compliance, and implement continuous improvements. The purpose of this course is to build students' ability to write corporate social responsibility reports, starting from international standards and guidelines, introducing the GRI Standards principles, supplemented by case analysis, allowing students to explore the principles of report writing from practical content.
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