我國政府部門已於103年要求特定產業之公司須出具企業社會責任(CSR)報告書,以供相關利害關係人參考和監督。至今,企業社會責任報告書資訊揭露的程度,卻仍然不一致。本研究在探討二個主要研究項目:(1) 我國電子業公司出具企業社會責任報告書資訊的概況分析;(2) 企業在受到外部監督時,會影響企業社會責任資訊揭露程度的重要因素分析。 本研究樣本為103年電子業國內上市公司,分析結果顯示,以臺灣最具代表性的上市電子公司為例,發現普遍企業社會責任資訊揭露的程度仍嫌不足,除僅四分之一的上市電子業出具企業社會責任(CSR)報告書,且按照GRI4.0並送付第三方認證的公司也僅約佔五分之一。進一步實證探討企業社會責任資訊揭露程度與國際資本市場、媒體曝光度及股東股權分散度,發現公司再受到上述三者利害關係人的監督時,公司的企業社會責任資訊揭露程度也會較佳,此與本研究預期相符。因此,強化利害關係人的監督功能,將有助於企業社會責任資訊揭露品質。
Since Taiwan’s full adoption of IFRSs in 2013, the listed companies are required to prepare financial information based on ROC GAAP and IFRSs in 2012 by the Financial Supervisory Commition. In addition, resulting from the retroactive exemption in IFRS 3 “Business Combation” in Taiwan, both financial information measuring under ROC GAAP 25 and IFRS 3 remains. This paper examines with Ohlson’s model (1995) whether the valuation revelance of information under IFRS 3 and ROC GAAP 25 has changed after the transition of IFRSs of listed companies in 2012 until 2014. The empirical results include: (1) after the adoption of IFRS 3, goodwill including measuring by IFRS 3 is incrementally value-relevant in comparison of goodwill without measuring by IFRS 3; (2) in the sub-sample, goodwill components, the explanatory power of goodwill measuring under IFRS 3 is incremental to goodwill measuring under ROC GAAP 25; (3) additionally, gain on bargain purchase is associated with share price positively, supporting the IASB’s view of recognizing gain on bargain purchase. This paper provides supporting evidence of the adoption of IFRS 3. Investors may take goodwill and gain on bargain purchase into consideration when making investing decisions; assume information under IFRSs providing more Information Content than under ROC GAAP.