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Title:	上市櫃公司發行與認證企業社會責任報告書之研究 A Study on the Issuance and Assurance of Taiwanese Listed Companies’ CSR Reports
Authors:	李美雀 Lee, Mei-Chueh
Contributors:	陳明進李美雀 Lee, Mei-Chueh
Keywords:	企業社會責任確信體制影響 Corporate social responsibility (CSR) Assurance Institutional effect
Date:	2018
Issue Date:	2018-10-01 12:05:51 (UTC+8)
Abstract:	本論文以企業社會責任資訊揭露的相關理論，探討影響我國上市櫃公司發行與認證企業社會責任報告書決策之因素。我國於2014年規範上市櫃公司股本達新臺幣一百億元以上公司及化學工業、金融保險業公司應發行企業社會責任報告書，以及食品工業與餐飲收入占營收50%以上之公司須發行並取得會計師確信之企業社會責任報告書。本文研究此一規範對我國上市櫃公司自願發行與自願認證社會責任報告書之影響。本文以邏輯斯迴歸分析的結果顯示：(1)不論在規範前或規範後，獲得社會責任獎項公司，都較可能自願發行與自願認證社會責任報告書；而負面社會責任資訊報導次數較多的公司，則在規範後才有較高的機率自願發行與自願認證社會責任報告書。(2)全球供應鏈的電子產業公司，在規範前，相較其他產業，有較高的可能會自願發行社會責任報告書；規範後，自願發行的可能性則未相對較高。(3)上市櫃公司在規範後比規範前有較高的機率會自願發行與自願認證社會責任報告書。(4)在規範後，相對被強制發行公司，自願發行公司較可能自願認證其報告書，但二者在揭露全面性及高階保證的選擇則無顯著差異。綜合本文研究結果提供我國企業自願發行與自願認證報告書之實證證據。本文的結果顯示，體制的規範可引起社會大眾關注社會責任議題，提升公司社會責任報告書的發行與認證，支持政府在體制上強化對公司社會責任報告揭露之規範。 Adopting a meta-theoretical approach that encompasses most theoretical perspectives on corporate social responsibility (CSR ) reporting decisions, this study examines the factors associated with the voluntary issuance and assurance of Taiwanese listed companies’ CRS reporting decision. In 2014, Taiwan government required large companies, banking and insurance business, and companies in the chemistry industry to issue CSR reports; meanwhile, companies in the food industry and companies with over 50% of the revenue derived from food and beverage should issue CSR reports with CPA assurance opinion. This study investigates the effects of the regulatory change on the decisions of Taiwanese listed companies to voluntarily issue CSR reports and voluntarily have their reports assured. The results of this study show that: (1) the companies that have won the CSR awards are more likely to voluntarily issue CSR reports and voluntarily have their CSR reports assured, and the companies that have more negative news on CSR events become more likely to voluntarily issue CSR reports and voluntarily have their CSR reports assured after the regulatory change; (2) the electronics companies in the global supply chain industry have a higher probability of voluntary issuance of CSR reports than other industries before the regulatory change; however, the higher probability becomes insignificant after the regulatory change; (3) the likelihood of companies’ voluntary CSR reports issuance and the likelihood of companies’ voluntary CSR reports assurance have increased after the regulatory change; (4) after the regulatory change, companies that voluntarily issuing CSR reports are alse more likely to voluntarily have their CSR reports assured than their counterparts that are mandated to issue CSR reports. However, the comprehensiveness and assurance levels of CSR reports are not significantly different between the two groups of companies. The results of this study provide empirical evidence on the determinants of the issuance and assurance of Taiwanese companies’ CRS reports. The results suggest that institutional regulations awake the public awareness of CSR issues which, consequently, enhance companies’ willingness to voluntarily disclose their reports and have their CSR reports assured. Our findings support government to enact regulations to promote the CSR disclosures.
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Description:	博士國立政治大學會計學系 98353502
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0098353502
Data Type:	thesis
DOI:	10.6814/DIS.NCCU.ACCT.049.2018.F07
Appears in Collections:	[Department of Accounting] Theses

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