董事連結與企業社會責任報告書之確信

本研究以2014年至2018年自願編制企業社會責任報告書之台灣上市櫃公司為研究樣本，探討董事連結是否具有企業社會責任報告書確信之知識外溢效果。過去文獻多數皆已證明企業為社會責任報告書進行確信的益處，故本文推測董事極有可能將此優勢傳遞於其所任職之企業，並預期目標企業董事連結至確信公司之程度與目標企業報告書確信或編制成果為正向關聯。實證結果顯示，上述兩者間呈現顯著正向關聯，意即當目標企業董事連結至企業社會責任確信公司程度愈高時，目標企業愈有可能編制企業社會責任報告書、為自身之企業社會責任報告書進行確信或取得較好之編制成果。綜觀而言，董事連結在企業社會責任報告書確信、編制成果等方面，確實具備同儕企業間之學習效果。

關鍵字

企業社會責任報告書確信；董事連結；知識外溢

並列摘要

This study uses Taiwan listed counter companies that voluntarily compile corporate social responsibility reports from 2014 to 2018 as a research sample, and explores whether board interlocks have the knowledge spillover effect of corporate social responsibility reports. In the past, most of the literature has proved the benefit of corporate assurance in the social responsibility reports. Therefore, this study speculates that the director is very likely to bring this advantage to the company in which he serves, and it is expected that the degree to which the board of the target company is interlocked to the company's assurance in the company is positively related to the target company's CSR reports assurance or the preparation of the report. The empirical results show that there is a significant positive correlation between the above two, which means that when the board of the target company is interlocked to corporate social responsibility and the company is assured that the higher the degree of the company, the more likely the target company is to prepare a CSR report, and more likely to make its own report to be assured and achieve better results. In general, the board interlocks in the CSR reports assurance and the preparation of results have indeed had the effect of learning among peer companies.