環境報告書第三者認證之研究

Abstract

當企業在逐漸增加的環保壓力下，積極從事環境保護活動之時，更應於一定時期將環境保護方針、目標和具體環境保護行動與結果正確地呈現給社會大眾，而此呈現的媒介即為企業環境報告書。目前雖有許多企業出版該企業環境報告書，但是一般大眾對於環境報告書的使用率偏低，其原因在於存在著信用缺陷，導致一般大眾無法完全相信企業的環境報告書，因此企業必須藉由企業外部之第三者單位對環境報告書之審查來提升企業環境報告書之可信賴性及可比較性。 目前國內較少有關環境報告書第三者認證的研究，本研究希望能透過探討環境報告書之編製原則、國際間環境報告書經第三者認證之實施情況、執行方法及國際間環境報告書之審查意見書之異同，以進一步對國內環境報告書的推動能有所助益。 目前國際間環境報告書第三者認證之推動以歐盟國家較為領先，例如英國、丹麥及荷蘭等；在亞洲地區則以日本的發展最為完整。但是由於環境報告書第三者認證在國際間尚未發展成熟，因此國際間並無統一的執行程序、依循的準則或規範等。 由於環境報告書第三者認證是建立於環境會計及環境報告書已經發展完善的基礎上，因此國內在發展第三者認證之前，政府及企業皆應積極且持續地推廣環境會計的建置及環境報告書的編製。此外，由於目前國際上對於環境報告書第三者認證並無統一的標準、規範或程序，因此國內在發展初期可先參考國際上較常使用之保證標準，以確保認證結果的可信賴度。

As the pressure of environmental protection is increasing gradually, enterprises should present the action of environmental protection policy, goal and result to the people correctly in a regular period. And this media of presenting is called “Corporate Environmental Report”. Even a lot of enterprises publish environmental report, the rate of people using report is low. Because people can not trust the content of report completely. So enterprises must raise the credibility and comparability of environmental report by reviewing the report of the third party. Currently, the domestic researches seldom focus on reviewing environmental report by the third party. This research understood the guidelines for editing environmental reports, realized the international situation of reviewing environmental reports and analyzed the differences between review report and independent assurance statement. With the result of these analyses, this research is expected to be a useful reference for domestic enterprises. Currently, the countries in EU take the lead in the impetus of reviewing environmental reports, such as Britain, Denmark and Netherlands, etc.. The development of Japan is the most intact in the area of Asia. Because the development of reviewing environmental report has not been mature, there are not the unified procedure, standard and guideline etc.. Before development of reviewing environmental report, the environmental accounting and environmental report have to already developed completely. Therefore, the government and enterprise should all popularize the environmental accounting and environmental report before Taiwan develops the reviewing environmental report by the third party.