||In recent years, Corporation Social Responsibility has been highlighted by the corporations in the world. International organizations such as the United Nations have focused more and more on the importance of Corporation Social Responsibility. Therefore, economic aspect is not the only issue considered by business management. Instead, to construct the basis for sustainable development, an enterprise should also combine economic issues with environmental and social perspectives. In the past, business management mostly emphasized financial effects. Generally, there was no strategic way of administration and practice for the development of non-financial effects. An enterprise should determine issues to be concerned according to internal and external impacts and the actual expectations and profits of the stakeholders. Each enterprise would face diverse conditions. For example, type of business, business model, culture, law, operation scale, ownership structure, level of impact, and many others may affect the identification of material aspects. Therefore, an enterprise shall first establish the process of material aspects and boundaries. |
According to the characteristics of the topic, this study is conducted through qualitative case study and interview method along with quantitative data analysis and descriptive statistics. On the other hand, the structure of the research is based on GRI G4 and AA1000 accountability criteria to identify the stakeholders' level of importance, their level of care for sustainable development, and the influence on the level of impact on operation. The process of assessing material aspects would be beneficial for an enterprise to conduct strategies for sustainable development. This study explores material aspects in terms of "the assessment of the stakeholders and the level of concern about decision-making" externally and "the level of impact on economy, environment, and society" internally. The levels are divided into high, medium, and low. A 3 by 3 grid is formed to show the combinations of different levels in these two dimensions. The material aspects of the Corporation will be identified through the research so as to be served as a basis for sustainable development.
When making strategies for sustainable development, the senior supervisor of the corporation in this study would focus on high impact and high concerned aspects, and then medium impact and high concerned aspects. In the future, an enterprise will need to change a new business model in the competition of supply chain. Between the supplier of raw materials and customers, external environment and social issues will be integrated with product and service management. Therefore, issues related to supply chain are worth studying because they will become important factors for the introduction to an enterprise's sustainable development.