| 摘要: | 目前國內外都很重視企業社會責任議題及企業永續經營，國內針對銀行及金控都具有專門的企業社會責任模型去評估各單位的企業社會責任執行力，但身為金融業一環的票券業，因普遍規模較小，因此，沒有專門針對於票券業者的企業社會責任評估模型。
本研究目的是希望能建立專門針對票券金融業的企業社會責任評估模型，希望能夠透過這個模型讓票券金融業者能夠檢視自身體質及作為改善內部管理及檢視自身治理績效、財務績效、投資績效的工具。
本研究透過國內外文獻蒐集，採用德菲法(Delphi Method)找出票券業企業社會責任評估的關鍵因素有三大構面與14項準則， 再利用層級分析法(Analytic Hierarchy Process, AHP)求取出三大構面、14項準則之權重，進行研究分析，歸納出在環境、社會、治理面三大構面中，依重要度構面排序首位是治理面，其次是社會面，最後是環境面。三大構面項下的準則中前五名重要度依排序為誠信經營、員工薪酬福利、資訊安全與風險管理、法令遵循與防範金融犯罪、人才發展與培育。
At present, both domestic and foreign countries place great importance on corporate social responsibility issues and sustainable business operations.
At presence, companies in both domestic and foreign countries focus great importance in corporate social responsibility and sustainable business operations. For domestic banks and financial holdings, there are models to evaluate social responsibility performance in each individual groups . However, as a part of the financial industry,bill finance industry is generally small in scale, there is no such evaluation model available.
The purpose of this research is to establish a corporate social responsibility evaluation model specifically for the bill finance industry. The hope is so that the bill finance industry can review their own health , improve internal management, as well as for it to be a tool to review performance in governance, finance and investment.
This study uses information collected from domestic and international resources. First, it leverages Delphi Method to identify the three main areas and fourteen criteria as the critical factors to evaluate social responsibility performance in bill finance industry. Then, it uses Analytic Hierarchy Process, AHP, to obtain the weight of three dimensions and 14 criteria,According to the importance of the dimensions, the order is,governance, society and then environment. It also identified the top five criteria under the three foundational areas, in the order of importance as integrity management, employee compensation and benefits, information security and risk management, compliance with laws, regulations and prevention of financial crimes, as well as talent development and cultivation. |
