近年來,台灣企業社會責任(Corporate Social Responsibility;CSR)廣泛的受社會大眾所討論與關注。西元2014年,台灣證劵交易所建議上市公司持續揭露永續性報告書,依據永續性報告書第四版(GRI4.0)。 本研究主要探討企業財務績效(資產報酬率、淨值報酬率、每股盈餘);企業不同產業分類;報告書具外部保證與企業社會責任揭露程度之關係,其企業社會責任揭露衡量方法,依Waddock & Graves(1997)建議以廣泛多面向的社會績效指標來衡量並參考Mahadeo & Soobaroyen(2011)、吳佳靜(2012)研究運用內文分析法,將各企業所公布之永續性報告書(GRI4.0),依內容不同構面分別給分,衡量並確保報告資訊內容選擇及適當的表達方式,確認報告內容準備之過程應與原則規範一致,以達成資訊透明的基礎。 實證結果顯示: (一) 企業財務績效(資產報酬率、淨值報酬率)對企業社會責任揭露呈現無顯著影響;企業財務績效(每股盈餘)對企業社會責任揭露呈現正向之影響。 (二) 不同產業分類與企業社會責任揭露有顯著影響,電子產業對企業社會責任揭露有較好的表現。 (三) 報告書具外部保證對企業社會責任揭露呈現無顯著影響。
Recently, corporate social responsibility has been widely discussed and attract much attention in Taiwan. Corporate Social Responsibility(CSR) reports have been a trend for listed company’s development. Based on GRI4.0 (4th version of Sustainability Reporting Guidelines), listed companies of TWSE have to disclose sustainability reports starting from 2014. This study focues on CSR reports, and to examine their relationship between company financial performance (ROA、ROE、EPS), various industry grouping, external assurance and CSR disclosure. The CSR disclosuse assessment method is mainly based on Waddock & Graves (1997) multiple dimentions CSR indicators as well as other paper’s suggestion including Mahadeo & Soobaroyen (2011) and Wu Jia-jing (2012). Collecting procedure is based on the dimentions derived from prerious indicated literature and to compare with GRI4.0 regulations to make sure their consistence. The results are summarized as follows: 1. Company financial performance (ROA、ROE、EPS) do not have significant impact on CSR report disclosure;Company financial performance (EPS) have significant impact on CSR report disclosure. 2. Industries appeard to be a significant variable that has a significant impact on disclosure. With electronic listed company tend to have disclosure. 3. GRI4.0 external assurance dose not have any significant impact on CSR disclosure.