企業社會責任治理與企業社會責任報告書 治理相關段落之可讀性 摘要 近年來全球社會對企業社會責任（Corporate Social Responsibility, CSR）之關注逐漸提升，許多研究亦開始探討企業績效及內涵與企業社會責任揭露之關係。本研究探討CSR治理對CSR報告書治理相關段落可讀性之影響，以2014年至2018年於公開資訊觀測站申報CSR報告書之台灣上市（櫃）公司為研究對象，並以企業CSR報告書中CSR相關單位之揭露做為基礎發展出CSR治理績效變數，再以揭露之文字進行分析計算，作為CSR報告書治理相關段落可讀性之衡量變數。實證結果發現：(1) CSR單位層級愈高之企業，其CSR報告書治理相關段落可讀性愈高；(2) 當企業之CSR單位將年度執行情形向董事會報告，將有助於提高其CSR報告書治理相關段落可讀性；(3) 另外，與過去文獻不同，本研究發現CSR單位中若有成員兼任董事，會有助於提高其CSR報告書治理相關段落可讀性。
關鍵詞：企業社會責任、可讀性、企業社會責任治理、企業社會責任報告書。 ;Corporate Social Responsibility (CSR) Governance and Readability of Governance Related Paragraphs in CSR Reports ABSTRACT In recent years, global society has been starting to pay attention on corporate social responsibility (CSR), and many literatures begin to discuss the relationship between corporate performance and intentions and corporate social responsibility disclosure. This study investigates how CSR governance influences the readability of governance related paragraphs in stand-alone CSR reports. Using a sample of Taiwanese listed firms which have uploaded the CSR reports on the website of Market Observation Post System during 2014 to 2018, this study measures CSR governance based on the narrative disclosure of relevant CSR abilities in CSR reports, and develops the proxies of CSR governance, then using the same part to analyze its content and calculate the readability as this study’s proxy. The results of this study are as follows. First, this study discovers that the level of CSR unit will significantly positively influence the readability of governance related paragraphs in CSR reports. Second, the practice that the CSR unit reports their annual CSR achievement to the board is positively associated with the readability of governance related paragraphs in CSR reports. Last but not least, this study also suggested that the higher readability of governance related paragraphs in the CSR reports is related to the members of the CSR unit if there is a member served as manager and board member at the same time, which is different from previous literatures.
Keywords: Corporate Social Responsibility, Corporate Social Responsibility Report, Readability, Corporate Social Responsibility Governance.