友達光電企業永續報告書評審

Abstract

中文摘要 本報告以友達光電股份有限公司永續報告書為研究對象，旨在評估其永續資 訊揭露品質，並探討報告書與國際永續揭露趨勢之接軌程度。研究依據第 19 屆 臺灣企業永續獎（TCSA）2.1 版評選標準，從報告書完整性、可信度、溝通性及 永續績效等面向進行內容分析與評分。評估結果顯示，友達光電永續報告書整體 得分為 97.6 分，顯示其在治理架構、利害關係人溝通、環境與社會績效揭露，以 及第三方確信等方面具有高度完整性與透明度。然而，分析亦發現三項可再精進 之處：第一，重大主題分析雖已納入利害關係人觀點，但雙重重大性的判定程序 與量化依據仍可更明確；第二，氣候相關財務資訊與 IFRS S1 及 IFRS S2 準則的 對應關係有待加強；第三，目前確信範圍與確信程度仍可逐步擴大。據此，本報 告建議友達光電強化雙重重大性評估方法，建立永續資訊與財務影響的連結，並 逐步提升第三方確信範圍及品質，以增進永續資訊的可比較性、可信度與決策有 用性。研究結果可供企業持續改善永續報告書，以及其他企業規劃永續資訊揭露 時參考。

Abstract This report evaluates the quality of sustainability disclosure in the sustainability report of AU Optronics Corporation (AUO) and examines the extent to which the report aligns with emerging international sustainability disclosure practices. Content analysis and scoring were conducted using the Taiwan Corporate Sustainability Awards (TCSA) 2.1 criteria for the 19th awards, covering report completeness, credibility, communication quality, and sustainability performance. The results indicate that AUO’s sustainability report achieved an overall score of 97.6, demonstrating a high level of completeness and transparency in corporate governance, stakeholder engagement, environmental and social performance disclosure, and third-party assurance. Nevertheless, three areas warrant further improvement. First, although stakeholder perspectives are incorporated into the materiality assessment, the procedures and quantitative criteria used to determine double materiality could be explained more explicitly. Second, the connection between climate-related financial information and the disclosure requirements of IFRS S1 and IFRS S2 should be strengthened. Third, the scope and level of external assurance could be expanded progressively. Accordingly, this report recommends that AUO enhance its double-materiality assessment methodology, establish clearer links between sustainability issues and financial impacts, and improve the scope and quality of third-party assurance. These measures would increase the comparability, credibility, and decision usefulness of its sustainability information. The findings may serve as a reference for AUO’s continuing improvement and for other companies preparing sustainability disclosures.