台灣醫院企業社會責任報告之職業安全衛生實踐和揭露

Practice and Disclosure of Corporate Social Responsibility Reports on Occupational Safety and Health in Taiwan Hospitals

聯合國永續發展目標（UN Sustainable Development Goals, UN SDGs）針對全球社會、環境和經濟訂定2016-2030行動計畫，已獲得113國響應，許多公司以公開格式發布企業社會責任（Corporate Social Responsibility, CSR）報告。本文旨在闡明CSR報告描述職業安全與衛生（Occupational Safety and Health, OSH）活動趨勢，讓醫院在撰寫CSR能依循全球報告倡議組織（Global Reporting Initiatives, GRI）指引，並對應我國醫院評鑑基準。UNSDGs是CSR永續發展最高指導原則，為了協助國內醫院管理者達成OSH永續，本研究嘗試將CSR之OSH議題與醫院評鑑基準與評量進行連結，期望醫院編輯CSR報告與SDGs接軌。我們下載GRI第四版（G4）以及2017年醫院評鑑基準，彙整分析OSH活動，調查醫院網站上CSR報告，從CSR報告中提取數據，計算用於OSH活動信息的頁面除以CSR相關活動總數，計算OSH描述比率。本研究發現，供應商勞動實務遵循（LA14、LA15）揭露不足。樣本醫院CSR相關報告的平均頁數為98頁（48頁～164頁），OSH活動在所有CSR報告中所佔比率平均為14.14％（6.25％～21.67％）。

A number of companies publish corporate social responsibility (CSR) reporting in publicly available formats. The purpose of this paper is to clarify the occupational safety and health (OSH) activities as described in CSR reporting by hospitals sector. The UN SDGs is the highest guiding principle for CSR sustainable development. Majority of companies are putting more emphasis on OSH in CSR reporting. In order to assist domestic hospital administrators to achieve OSH sustainability, we attempt to link the OSH issues of CSR with Hospital Accreditation, corresponding to (GRI G4), and expects hospitals to disclosure CSR activities. We investigated CSR reporting on the website of hospitals in Taiwan. The data were extracted from CSR reporting of each hospital. We counted the pages dedicated to information on OSH activities and calculated the rate of OSH divided by total CSR-related activities. The average number of pages of CSR-related report was 98 (range from 48 to 164). The average proportion of described pages of OSH activities within CSR reporting was 14.14% (range from 6.25% to 21.67%).