我國自2014年金管會因應食安問題、環境污染及加強公司治理，強制部分企業應出具企業社會責任報告書。本研究依《天下雜誌》之天下企業公民獎作為企業社會責任績效，探討台灣上市櫃公司對於企業社會責任報告書中的溫室氣體排放揭露程度是否影響企業社會責任績效及企業財務績效，研究期間為2014年至2017年，樣本數共828家企業。 實證結果發現：溫室氣體排放揭露程度愈多的企業其企業社會責任績效愈好；溫室氣體排放揭露程度越高的企業其財務績效越差。 綜合上述，由於我國在企業社會責任議題上仍屬萌芽階段，企業仍在投入成本階段，要達到預期效益是需要長期時間的，但由研究樣本2014年至2017年之企業社會責任報告書顯示，溫室氣體排放揭露的透明度逐漸提高，對於利害關係人的資訊不對稱有所幫助。 ;Owing to food safety problems, environmental pollution and strengthening corporate governance, the Financial Supervisory Commission has forced some enterprises to issue corporate social responsibility reports in Taiwan. This study uses “CommonWealth Magazine Corporate Citizen Award” in order to proxy the CSR performance, and aims at exploring the relationships of corporate social responsibility, the degree of disclosure in greenhouse gas emissions, and financial performance. A sample of 276 observations are categorized as "CommonWealth Magazine Corporate Citizen Award top 100" from 2014 to 2017. In addition, 552 observations are described as non-CSR enterprises. The results show that the relationship between the degree of disclosure in greenhouse gas emissions and corporate social responsibility performance is significantly positive; nevertheless, the effect of the degree of disclosure in greenhouse gas emissions on financial performance is significantly negative. In summary, since the research on corporate social responsibility issues is in its infancy in Taiwan, the companies are still in the cost stage. It takes a long time to achieve the expected benefits, but the research samples show that the transparency of greenhouse gas emissions is gradually increasing, which helps the information asymmetry of stakeholders in the CSR Report 2014-2017.
