企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例;The Relation Between Corporate Social Responsibility Performance and CSR Report Assurance: Evidence from Taiwan

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题名:	企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例;The Relation Between Corporate Social Responsibility Performance and CSR Report Assurance: Evidence from Taiwan
作者:	劉哲誠;cheng, Liu-Che
贡献者:	會計研究所
关键词:	企業社會責任;企業社會責任報告書確信;企業社會責任績效;Corporate Social Responsibility;CSR report Assurance;CSR performance.;CSR
日期:	2017-07-05
上传时间:	2017-10-27 14:19:17 (UTC+8)
出版者:	國立中央大學
摘要:	近年來台灣的資本市場編製企業社會責任報告書之風日漸盛行。根據前人研究發現，具第三方確信的CSR報告比不具第三方確信的CSR報告更可靠，但對於自願性尋求確信的相關文獻非常稀少。本研究透過確信邊際效益分析與IPO公司之現象，發展出CSR績效越好之公司，其確信之邊際效益更大、更會追求確信之假說。本研究先以2014年及2015年台灣上市櫃公司為樣本，手動蒐集公司CSR的績效，並透過羅吉斯迴歸分析CSR績效和CSR報告書確信。研究結果發現，公司CSR績效越好時，越會使CSR報告書經外部確信，因為其有更大的動機使其良好績效能被利害關係人相信。此外，本文也進一步研究企業確信單位的選用，發現在台灣，可能出於對專業知識的需求，CSR績效越好之企業越傾向聘請顧問公司做確信，而非會計師事務所做確信。;With the rising of stakeholders’ awareness of the environmental and social issues, firms in capital market not only put more efforts on social and environment strategic, but also deliver this information to their stakeholders by CSR reports. However, these booming amounts of CSR reports varied in quality. Base on previous research, CSR report has greater credibility when they’re assured. In this essay, we use marginal benefit analysis and IPO stock price premium’s phenomenon, and further conjecture that companies with better CSR performance are more likely to make their CSR report assured, due to greater marginal benefit. Through the logistic regression test, we examine 2014 to 2015, Taiwan Listed and OTC firms, find that CSR performance is positively associated with CSR report assurance. Additionally, we find that companies with better CSR performance in Taiwan are more likely to choose consultants as assurance providers, due to the demand of subject expertise.
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