我國企業社會責任揭露概況與影響因素之探討

The overview of corporate social responsibility disclosure in Taiwan and factors influencing corporate social responsibility disclosure

陳冠志(GUAN-ZHI CHEN)

指導教授 ： 王怡心

國立臺北大學/商學院/會計學系/碩士(2011年)

摘要

近年來，企業社會責任已廣受國內外各界討論與重視，且國內外企業除努力實踐企業社會責任外，編製並發行企業社會責任報告書已成為國際企業的趨勢。企業社會責任報告書不僅是揭露企業之經濟與財務績效，應包含環境績效與社會績效以及其他與社會責任有關之資訊，我國目前已有87家企業組織編製企業社會責任報告或於網站設立專區，提供給各外部利害關係人參考，由此可見我國企業對於此議題的重視程度有所提升，本篇的研究目的係分析我國企業社會責任揭露概況，並探討企業社會責任揭露的影響因素，過去實證研究指出不同的企業、產業或時間，將使企業社會責任揭露之程度有所差異，而企業社會責任揭露亦被不同理論提出不同見解，例如：正當性理論、利害關係人理論或代理理論。
　　本篇研究分析指出，整體而言，我國企業自願揭露企業社會責任相關資訊之比例仍偏低（35%），且我國企業整體而言揭露內容仍較少，且編製獨立報告書之企業比例稍嫌不足（21%），若以GRI各績效構面分析我國企業社會責任揭露內容，則環境構面之資訊揭露程度最高（84%），而我國企業揭露內容多數無法瞭解其是否完全遵循上市上櫃公司企業社會責任實務守則與上市上櫃公司誠信經營守則之條文規範。而本研究實證結果顯示企業社會責任揭露的影響因素有企業規模、產業環境敏感性、企業獲利能力與企業的舉債程度，其中企業規模、獲利能力與產業環境敏感性與企業社會責任揭露程度為顯著正向關聯，而企業的舉債程度與企業社會責任為顯著負向關聯。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。本研究對實務界之建議企業應開始於內部建立企業社會責任之實行與揭露政策，將企業社會責任列為管理方針，並與國際會計準則（IFRS）作結合，將可使企業更有效率地收集社會責任的資訊，並建立一套揭露資訊的機制，將企業社會責任資訊揭露於各利害關係人，較可減少輿論以及政府檢視壓力，提升企業本身之名譽。

關鍵字

企業社會責任揭露 ； 企業社會責任報告書

並列摘要

Recently, corporate social responsibility has been widely discussed and attention in the world. In addition to practice corporate social responsibility, preparation and issue of corporate social responsibility report has become an international trends. Purpose of this research is to analyze the profile of corporate social responsibility disclosure in Taiwan and find out affecting factors of corporate social responsibility disclosure. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time.Different theories about corporate social responsibility was also to expose the different views, such as the legitimacy theory, stakeholder theory or agency theory.
Analysis of this study that, overall, our businesses to voluntarily disclose information about corporate social responsibility, the proportion is still low (35%). Our enterprises to disclosure the whole content about corporate social responsibility is still relatively small, and the establishment of an independent report of the percentage of enterprises is inadequacies (21%). Using GRI dimensions of performance analysises the disclosure of our corporate social responsibility, environmental dimensions of information disclosure is the highest level (84%). Empirical results of this study show the factors of corporate social responsibility disclosure include firm size, environmentally sensitive industries, corporate profitability and corporate leverage. Firm size, profitability, environmentally sensitive industries is a significant positive correlation with corporate social responsibility disclosure, while the level of corporate leverage and corporate social responsibility as a significant negative association.

並列關鍵字

corporate social responsibility disclosure ； corporate social responsibility report

參考文獻

4. 翁望回, 1987。企業社會責任與企業正當性之研究。台北市：明德基金會生活素質中心。

2. Abdul H. I. & Ku Nor Izah Ku Ismail, 2008, “Social and Environmental Disclosure in the Annual Reports of Jordanian Companies”, Issues in Social and Environmental Accounting Vol. 2, No. 2, pp. 198-210.

3. Adams, C.A., Hill W.Y. & Roberts C.B. 1998. “Corporate social reporting practices in Western Europe: Legitimating corporate behaviors?” British Accounting Review, Vol. 30, No. 1, pp. 1-21.

5. Alexander, G. J., and Rogene A. Buchholz 1978. “Corporate social responsibility and stock market performance.” Academy of Management Journal, 21 (3): pp. 479-486.

7. Al-Khater, K. & Naser, K. 2003. “Users’ perception of corporate social responsibility and accountability: Evidence from an emerging economy”, Managerial Auditing Journal, Vol. 18, No. 6, pp. 538-548.