近年來,企業社會責任雖然逐漸受到社會重視,違反社會責任的事件依然頻傳,讓人不禁懷疑企業社會責任是否有確實執行。終於,在2014年政府訂定「上市公司編製與申報企業社會責任報告書作業辦法」,規定食品、化工與金融業等上市公司每年必須編製並出具企業社會責任報告書,讓社會大眾甚至會計師來監督其執行。本文以辦法規範的特定產業為研究對象,檢測這些公司在政府強制規範下對於揭露內容以及財稅差異的影響。 經由實證結果我們可以發現:一、在強制規範後,企業社會責任的揭露程度確實顯著提高。二、相較於化工與金融業,食品業的企業社會責任揭露程度確實較顯著提升。三、無論從企業社會責任揭露程度或是期間來看,都與財稅差異呈現顯著的負相關,符合企業社會責任的道德理論。四、在強制規範後食品業財稅差異有變化,但不顯著。
In recent years, although corporate social responsibility gradually by the social attention, the violations of social responsibility events are still frequent. People cannot help but doubt whether corporate social responsibility is indeed implemented. Finally, in 2014, the Government formulated the "Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies", which stipulated that the listed companies such as food, chemical and financial industries must prepare and issue corporate social responsibility reports every year so that the public and even the accountants supervise its execution. Through the empirical results we can find: First, after the mandatory norms, the degree of corporate social responsibility is indeed significantly improved. Second, compared to the chemical and financial industry, the food industry's corporate social responsibility to reveal the extent of the more significant increase. Thirdly, there is a significant negative correlation with the book-tax differences in terms of the degree of corporate social responsibility disclosure or the period of taxation. This indicates that firms engage in corporate social responsibility practices based on ethic in Taiwan again. Fourth, after the mandatory norms of food industry book-tax differences have changed, but not significant.