隨者時代的進步,企業經營也不斷在改變,企業社會責任越來越受到重視,因此全球企業除努力實踐企業社會責任外,編製企業社會責任報告書也成為當今國際的一種趨勢。而隨者時代的演變,公司治理學說也不斷的演進,現今公司治理不單單是為了股東利益,應該保障所有利害關係人的權利,這點與企業社會責任的理念不謀而合。過去多數實證研究著重於企業社會責任與財務績效之關係,或是僅考慮公司治理與財務績效之關連性,然而,對於這三者之間的關聯性研究仍有很大的進步空間,因為企業社會責任與公司治理是密不可分的,同時考慮兩者是有必要的。 本研究以企業社會責任這項綜合性非財務自願性揭露,探討我國上市企業之治理結構與管理當局自願性揭露的關係,期能有助學術界及實務界更加了解管理當局的自願性揭露行為,也能提供資本市場投資人作為進行企業評價的重要參考依據。最後對於GRI(G3)以及我國目前揭露狀況進行分析,期望給國內企業有關企業社會責任資訊揭露一參考依據。 本研究實證結果顯示,公司治理機制方面影響企業社會責任揭露僅有獨立董事人數,其與企業社會責任揭露呈正向顯著關係,符合訊號發射理論,可推測企業獨立董事人數越多其公司治理機制越佳,企業社會責任揭露程度也越高。另外,我國企業依照GRI出具企業社會責任報告書之企業比例相當低,但是有依照GRI編製的企業當中,揭露程度符合A等級比例卻是最高的,這些企業相當值得鼓勵。另外在非依照GRI部分編製之企業,則是以環境構面之資訊揭露為最多,本研究對於未來學術研究之建議可以進一步探討發佈企業社會責任之動機及影響因素。並期望主管機關應該加強宣導,建立誘因,使企業將企業社會責任列為經營方針之一,最後則是應儘快建立我國的社會責任評價體系,確定評價企業社會責任的標準。
In recent years, corporate social responsibility has been widely discussed .Enterprises in addition to practice corporate social responsibility, preparation and issue of corporate social responsibility report has became an international business trends. And those times with the evolution of corporate governance theory, today's corporate governance is not just to shareholders, should guarantee the rights of persons are interested, this point coincides with the concept of corporate social responsibility. In the past, most empirical research focuses on the relationship between corporate social responsibility and financial performance, or just consider the corporate governance and financial performance , research between these three concepts there is still much room for improvement, because the corporate social responsibility and corporate governance is inextricably linked, taking into account the two is necessary. This study intends to answer the following question related to the CSR disclosure: Will companies with stronger corporate governance be more willing to issue CSR? To help academics and practitioners understanding more about management voluntary disclosure behavior, but also provides capital market investors to conduct business as an important reference evaluation basis. Empirical results revealed positive relationship between independent directors and corporate social responsibility. Finally, the GRI (G3) and the exposing situation of Taiwanese companies are analyzed, hoping to bring a reference about social responsibility report for domestic enterprises.