| Abstract |
More recently, enterprises have published environment or sustainability reports to information communicate with their stakeholders, including shareholders, consumers, investors, communities, suppliers, and labors. It has considered as the main options for companies to taking the social responsibility. Even if the core objective of corporate sustainability reports (CSR) is to communication with stakeholders, but most companies in Taiwan in determining the issues of information disclosure for CSR without the consideration of principle of materiality. So that companies cannot ensure what information meet the need of stakeholders in order to achieving effective communication. In view of the significance of materiality analysis for determining the priority issues of information disclosure of CSR, this study utilized the failure modes and effects analysis (FMEA) to analyze the priority issues of information disclosure of CSR, which is based on a case of an OEM/ODM electronic manufacturer in Taiwan. There are three indices of FMEA in this work: the occurrence (O) that can be learned from the number of stakeholdersˇ¦ communication; the likelihood of being detected (D) that refers to the stakeholdersˇ¦ interest to issues; and severity (S) that can be quantified from the influence of issues to strategic communication objective. The analytic hierarchy process (AHP) was applied to determine the relative weightings of three factors, and then a materiality analysis risk priority number can be calculated for each one of the issues, which are provided by the companies to identify priority issues of information disclosure that may be derived from them. |
