隨著全球社會風險議題日益受到政策制定者、投資人與大眾的高度關注，企業在面對勞動權益、社會與不平等、社區衝突等議題時，不僅須強化治理能力，也逐步被要求揭露其對人群與社會的實質影響。
本研究聚焦於明年正式發布的永續揭露框架——TISFD (Taskforce on Inequality and Social-related Financial Disclosures) 框架，針對社會面向之揭露潛力與挑戰進行探討，以及不同層級的企業應如何應對自身對於利害關係人的影響和依賴。研究動機源於現有揭露指引多重視環境與治理議題，對於社會面向特別是利害關係人間的不平等與依賴關係關注較少，亦缺乏整合性的架構加以呈現。本研究旨在分析TISFD揭露框架對不同產業與國家脈絡的適用性，並評估其在揭示企業面對社會風險與機會時的可行性與限制。
本研究採用質性多重個案研究法，從企跨國業、高特殊性產業以及高產業鏈特殊性產業三個層級進行個案分析。
比較結果發現即使是相同產業，其在永續資訊揭露上的內容與深度，仍會因企業規模、供應鏈結構、營運模式或利害關係人的組成而有所差異。大型企業往往擁有更完善的治理架構與資源，能夠因應更多元的揭露要求，並主動處理社會面風險；相對地，中小型企業或是供應鏈上游的生產型企業，則可能因資源限制或資訊透明度不足，在揭露上面臨較大挑戰。此外，企業所處的供應鏈位置也將影響其與勞工、社區等利害關係人互動的密切程度，進而影響其需揭露的議題類型與風險管理重點。研究透過該企業對利害關係人的影響和依賴，比較不同層級的企業在回應不同國家社會期待、揭露企業底下複雜供應鏈的人權議題和揭露落差與治理困境，進而提出針對TISFD未來架構建置與實務應用之建議。

As global social risk issues increasingly draw attention from policymakers, investors, and the general public, companies are expected not only to strengthen their governance capabilities but also to disclose their actual impacts on people and society, particularly in areas such as labor rights, social inequality, and community conflicts.
This study focuses on the upcoming sustainability disclosure framework—TISFD (Taskforce on Inequality and Social-related Financial Disclosures)—to explore its potential and challenges in guiding corporate social-related disclosures, as well as how enterprises at different levels should respond to their impacts on and dependencies upon stakeholders. The motivation stems from the current gap in sustainability disclosure practices, which tend to emphasize environmental and governance dimensions, while placing limited focus on social issues—especially those concerning stakeholder inequalities and dependencies. Moreover, there is a lack of an integrated framework to present such dimensions comprehensively.
This study aims to analyze the applicability of the TISFD framework across various industries and national contexts, and to assess its feasibility and limitations in uncovering corporate exposure to social risks and opportunities. Adopting a qualitative multiple case study approach, the research investigates three levels: multinational enterprise, industries with high specificity, and industries with complex and multilayered supply chain.
The comparative findings reveal that even within the same industry, the scope and depth of sustainability disclosures differ depending on corporate scale, supply chain structure, operational model, and the composition of stakeholders. Large enterprises typically possess more robust governance structures and resources, enabling them to meet diverse disclosure demands and proactively manage social risks. In contrast, small and medium-sized enterprises (SMEs) or upstream production-based suppliers often face greater challenges due to limited resources or lack of transparency. Furthermore, a company’s position within the supply chain affects the closeness of its interaction with stakeholders such as labor and communities, which in turn shapes the types of issues disclosed and the focal points of risk management.
By examining corporate impacts on and dependencies upon stakeholders, this study compares how enterprises at different levels respond to social expectations in varying national contexts, disclose human rights issues in complex supply chains, and confront disclosure gaps and governance dilemmas. The research concludes with recommendations for the future development and practical application of the TISFD framework.

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