近年來，隨著企業社會責任(Corporate Social Responsibility, CSR)的議題逐漸開始受到重視，企業已經不能像以往只重視自身的經濟利益發展與財務報表的呈現，取而代之的是要面對更多的責任與承諾，因此便有了企業社會責任報告並同時藉由全球報告倡議組織(Global Reporting Initiative, GRI)標準的認證來評比企業社會責任報告的完整性與可靠度。然而與歐美國家相比，台灣在企業社會責任的發展仍有許多不足之處且普遍性也相對較低，但由於近期所發生的食安風暴與高雄的氣爆事件除了影響國人安全也嚴重衝擊國際觀感與社會大眾的信心，因此加深了政府推動各企業發佈企業社會責任報告的落實。

本研究期望透過文字探勘的方式來建構一標竿模型，並探詢台灣企業所發佈的企業社會責任報告是否仍有改善與進步之處，鑑於近期國內所發生的氣爆事件且石化產業在環境議題中也扮演了極為重要的角色，我們將聚焦於台灣與歐美國家的石化產業在企業社會責任報告中的環境構面，並使用萃取出的資訊透過關鍵字分析，比較台灣與歐美國家間在企業社會責任報告的差異性，給予台灣石化產業在企業社會責任環境構面持續改善及未來規劃之參循。

For the past few years, corporations have reinforced the importance of responsibility and promise fulfillment. Hence, traditional benefit-based management that focused on financial statements and organizations’ own interests no longer suffices in our society. Therefore, Corporate Social Responsibility (CSR) is starting to be taken more seriously. Due to the gas explosion in Kaohsiung City and the food safety problem in Taiwan, corporate images have been affected in various degrees and suffer from certain negative impacts. This study conducts text-mining to determine the benchmark of environment performance indicators defined in the Global Reporting Initiative (GRI), and compares the petrochemical industry’s CSR reports published by Taiwanese and Occidental corporations, which will provide Taiwanese corporations with valuable information to decide on future directions.

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