近年來，永續發展議題被廣泛討論及研究後，企業開始被要求重視生產對環境的衝擊，撰寫企業社會責任報告書，揭露環境保護方針、環境指標與措施。
本研究探討半導體公司企業社會責任報告之環境績效指標-以台積電為例。針對半導體行業蒐集相關文獻，包含國際相關半導體協會所提之環境指標要求，以了解半導體產業在永續發展之績效。分析比較台積電、英特爾、三星電子、聯電等四大半導體公司之CSR報告書環境績效指標與措施，評估其環境績效指標差異性，揭露內容符合GRI環境指標要求程度。並依據相關綱領與協會規定，探討半導體產業的永續發展現況，提供半導體產業永續發展推展建議。
研究結果發現，台積電環境指標揭露程度在能源及水資源最高，生物多樣性最低；在國內法規規範之指標如水回收率、廢水處理，及空汙防制等，優於國際半導體標準；而能資源及水資源的相關環境績效較落後，但仍優於台灣其他半導體廠商。在指標內容原則評分，以利害人關切項目符合度高，重大性符合度較低，有部分指標未揭露，或揭露不完全，未按重要性將指標排序。在品質原則評分，以清晰及時效得分最高，主要是有些資料以圖、表呈現，易閱讀，針對指標之描述無技術用語，所揭露皆為近期資料。
研究亦顯示，四家半導體公司之指標皆以能源利用及水資源利用揭露程度較高，材料利用及生物多樣性等議題則較不受重視，其中以英特爾揭露程度最高，三星電子最低。在指標內容原則以英特爾符合度最高，聯華電子符合度最低，特別在重大性原則。在指標品質原則四家並無明顯差異。
研究建議各公司撰寫CSR報告書時，多參照GRI環境指標的要求，說明指標的計算方式及資料來源，指標須同時揭露好壞，以符合可靠及平衡原則。

Recently, the corporates have been required to pay attention to the environmental impact caused by production, to provide the Corporate Social Responsibility (CSR) reports to reveal environmental protection policies and indicators after the issues of “sustainable development” are widely discussed.
This thesis investigated the environmental performance indicators (EPIs) in the CSR reports to understand the sustainable performance of the semiconductor industry. The EPIs were compared between TSMC, United Microelectronics Corporation (UMC), Samsung Electronics, and Intel. The differences of EPIs were evaluated, and consistencies with the requirements of the GRI (Global Reporting Initiative) indicators were revealed.
Results indicated that revalation of EPIs for TSMC were higher in energy and water resources but lower in biodiversity. The indicators in local regulations such as water recycling rate, wastewater treatment, and air pollution control were superior to the international standards. Environmental performances of energy and water resources were behind, but were still ahead of other companies in Taiwan. In the defining report content, stakeholder inclusiveness got the highest score, and materiality got the lower one. In defining report quality, clarity and timeliness got the highest score since the graphics and sheets of the data are easy to approach.
For the indicators of the four semiconductor corporates, the revalation of energy and water resource utilization was ranked the highest while material utilization and biodiversity were ranked lower. Among them, Intel received highest points while Samsung Electronics the lowest. In the content of the indicators, Intel’s fits the best while UMC worst especially in the materiality principle. There is no apparent difference in the quality of indicators.
This study recommends that when writing CSR reports, the requirements of GRI compilation should be referenced, the indicators’ calculation and data sources should be explained. Finally, the indicators should reveal both good and bad outcomes to meet reliability and balance principles.

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