「社會責任型投資」是藉由投資來支持具備CSR理念的企業，道瓊永續指數DJSI的為國際上第一個也是最具公信力之社會責任投資指數，也是全球投資機構重要的參考指標。 2015年台灣有台灣在有13家企業入選道瓊永續指數(DJSI)，包含電子製造業7家、電信服務業2家，金融業2家、基本金屬製造業1家，以及工程承攬服務業1家，本研究選定這13家企業為研究對象，以道瓊永續發展指數評比問卷及永續報告綱領GRI 4.0為基礎，比對這13家企業當年度發行的CSR報告書(或企業永續發展報告書)的內容，了解該企業如何落實CSR的作為，以及對社會正義的回應程度，作為未來欲參選道瓊永續指數企業之參考。 本研究發現從發現堪稱台灣CSR楷模的13家企業在資訊揭露方面仍嫌不足，CSR報告書既標示遵循GRI 4.0標準，卻未清楚說明未揭露的差異項目，第三方查證機構僅能認證企業願意揭露項目的事實性，所以企業可以選擇對企業有利的項目揭露，因此本研究根據DJSI問卷大綱、GRI 4.0揭露項目為基礎，以友善職場為切入點，提出了以下50項CSR評比項目，每個項目兩分，滿分一百分，形成一個CSR評量表，試圖引導企業的CSR作為不但要符合資本市場永續投資者的期待，也要能夠符合勞動市場的期待，根據該量表資訊揭露的程度給予的評分如下：群創光電84分、台積電83分、聯電、友達光電、以及中華電信皆為82分，光寶科技81分，宏碁、台達電子、中鼎工程皆為71分，台灣大哥大及玉山金控皆為65分，中鋼62分，國泰金控54分。 "Socially responsible investment" (SRI) is an investment strategy by investing the companies of having the socially conscious. Dow Jones Sustainability Index DJSI is the first international and most credibility socially responsible investment index. DJSI also is the most important reference index for the world''s institutional investors. Taiwan has 13 companies selected Dow Jones Sustainability Index (DJSI) in 2015, which in this study makes selection of these 13 companies as research object, and with the Dow Jones Sustainability Index rating questionnaires and Sustainability Report Guidelines Version 4.0, GRI 4.0-based program. This study compares the content of Corporate Social Responsibility Reports (Corporate Sustainability Report) release by selected 13 companies, to understand how to implement the company''s corporate social responsibility as well as to respond to the degree of social justice. This research may support the corporates which desire to be selected as an Index component of Dow Jones Sustainability index. The study found that the 13 paragon companies of Taiwan''s corporate social responsibility are still inadequate information discovery. These 13 companies declare their CSR reports following GRI 4.0 standard, but do not reveal exceptions items of GRI 4.0 standard. Third-party verification mechanism only checks and endorsement the content of CSR report which these 13 companies would like to disclose, these companies may select the advantageous content to disclose. This study raised 50 CSR appraisal items to score the disclosure degree of CSR report, and each item equals two points out of 100 points to form a CSR scorecard. This study also gave ratings for the CSR report of these 13 companies according to the CSR scorecard as following: Innolux got 84 points; TSMC got 83 points; UMC, AUO and Chunghwa Telecom got 82 points; Lite-On Technology Corp. got 81 points; Acer Incorporated, Delta Group and CTCI Corporation all got 71 points; Taiwan Mobile Co., Ltd. and E.SUN Financial Holding Co., Ltd. all got 65 points; China steel Corporation got 62 points; Cathay Financial Holdings Co., Ltd. got 54 points.
