企業社會責任報告書揭露程度與關鍵查核事項之關聯

近年來，企業負面事件引起利害關係人對財務及非財務資訊的重視。政府訂定嚴格的報告規定及內容，要求會計師於查核報告中揭露關鍵查核事項，規定特定條件之企業編製企業社會責任報告書，提供攸關且可靠的資訊，以提高企業資訊透明度。本研究以GRI準則編製企業社會責任報告書之公司為研究對象，探討資訊揭露程度對關鍵查核事項的影響。實證結果發現，無論是依GRI準則編製及強制編製企業社會責任報告書，皆不會對關鍵查核事項造成影響。企業社會責任報告書揭露程度由經濟、環境及社會組成，發現企業社會責任報告書中經濟面揭露程度與關鍵查核事項呈負向關係。進一步探討依政府規定之特定條件公司須強制編製企業社會責任報告書，發現經濟面與關鍵查核事項呈顯著負相關且顯著程度更高，社會面與關鍵查核事項呈顯著正相關。最後將各項揭露程度改相對分數衡量，結果與原實證結果無太大差異。綜合上述，企業社會責任報告書整體資訊揭露並不影響會計師查核報告之關鍵查核事項，只有部分非財務資訊才會影響關鍵查核事項。

關鍵字

關鍵查核事項；企業社會責任報告書； GRI準則

並列摘要

In recent years, negative corporate events cause stakeholders to pay attention to financial and non-financial information. The government sets strict reporting requirements and content, accountants are required to disclose key audit matters in the audit report, companies with specific conditions are required to prepare corporate social responsibility report, provide relevant and reliable information to improve information transparency. This research uses companies that prepare corporate social responsibility reports under GRI standards as the research object to discuss the impact of information disclosure on key audit matters. The empirical results found that whether prepare corporate social responsibility reports under GRI standards or mandatory will not affect key audit matters. The degree of disclosure in the corporate social responsibility report consists of economic, environmental and social components. It is found that the degree of economic disclosure in the corporate social responsibility report has a negative relationship with the key audit matters. Further discussion companies must mandatory prepare corporate social responsibility report under specific conditions stipulated by the government, it is found that the economic aspect is significantly negatively correlated with key audit matters and the degree of significance is higher, and the social aspect is significantly positively correlated with key audit matters. Finally, changing the degree of exposure to relative scores, the results are not much different from the original empirical results. In summary, the overall information disclosure of the corporate social responsibility report doesn’t affect key audit matters in accountant’s audit report, and only some non-financial information will affect key audit matters.