企業社會責任報告書對利害關係人行為之影響

隨著環保意識抬頭、企業經營風險高漲，社會大眾對於企業是否承擔社會責任(CSR)也愈發重視，我國證管單位也透過法規的修訂來改善企業的資訊揭露程度，期望透過提高資訊透明度來降低企業管理階層與外部人士間之資訊不對稱。因此，本研究旨在探討CSR資訊揭露程度對顧客、投資人、債權人等利害關係人實際行為之影響，本研究採內容分析法，將我國上市櫃公司依GRI 4.0準則編制之報告書進行揭露程度之量化，利用迴歸分析CSR資訊揭露程度對顧客、投資人、債權人實際行為之影響。實證結果指出，顧客會因企業之CSR資訊揭露程度愈高，愈會購買企業之產品；投資人會受到CSR資訊揭露的影響進而對其投資行為產生干擾效果；債權人則不會受到企業所揭露之社會責任而有實際作為。

關鍵字

企業社會責任；企業社會責任報告書；資訊揭露；利害關係人

並列摘要

With the rise of environmental awareness, business risks rising, the public is paying more and more attention to whether the company is undertaking corporate social responsibility (CSR). Our government began through the revision of the regulations to improve the degree of information disclosure. It is expected to reduce the information asymmetry between the top management team and the outsiders by improving the information disclosure transparency. The purpose of this study is to explore the impact of CSR information disclosure on the actual behavior of stakeholders, such as customers, investors, and creditors. In this study, the content analysis method is used to quantify the disclosure degree of the listed company's report in accordance with the GRI 4 guidelines. I use regression to analyze the impact of CSR disclosure on the actual behavior of customers, investors and creditors. The empirical results indicate that the higher the customer’s disclosure of CSR information, the more the company’s products will be purchased. The disclosure of CSR information will affect and interfere with investors’ investment behavior. Creditors’ behavior will not be affected by corporate social responsibility information.