近年來，愈來愈多公司與學者關注企業社會責任（corporate social responsibility，CSR）的相關議題。CSR治理是影響公司CSR表現的重要機制，公司的治理單位董事會在CSR議題上扮演重要角色。董事會中的獨立董事，代表董事會的獨立性，主管機關的政策持續朝向如何在獨立董事任期內，使獨立董事的專業與獨立性能夠發揮作用，正面影響公司決策。過去學者研究顯示，獨立董事的任期會影響其專業性與獨立性，獨立董事對於公司的專業知識隨著時間累積而增加，但獨立性會隨著時間降低。 本研究探討獨立董事任期與CSR治理決策之關聯，並以CSR治理決策探討獨立董事任期限制的政策意涵。以2014到2019於公開資訊觀測站申報CSR報告書的非金融業上市櫃公司為研究對象，以是否設立包含董事成員的CSR專職單位，作為CSR治理決策的衡量變數，並計算每一間公司每一年度的獨立董事之加權平均任期作為獨立董事任期的衡量。實證結果發現，獨立董事任期對於全樣本並無影響，在強制編製CSR報告書之公司的CSR治理決策有非線性(倒U型)影響，反轉點為5年，對於自願編製CSR報告書與沒有編報告書的公司來說，獨立董事任期並無影響公司的CSR治理決策。而強制組會顯著的原因，可能是受強制申報CSR報告書規定之公司，會提升公司治理方面的CSR績效，強制組的研究對象，本來是公司治理較好的公司，相對來說，獨立董事的專業建言就能夠發揮影響力，使董事會得形成CSR治理決策。因此，本研究以CSR治理決策角度認為強制型公司的獨立董事應該有任期限制，限制年限為5年。 ;In recent years, more and more companies and scholars have paid attention to issues related to corporate social responsibility (CSR). CSR governance is an important mechanism that affects a company′s CSR performance. The board of directors plays an important role in CSR issues. The independent directors in the board of directors represent the independence of the board. The government continues to focus on how to enable the professionalism and independence of independent directors to play a role and positively influence the company′s decision-making during the term of independent directors. Studies have shown that the term of office of independent directors will affect their professionalism and independence. Independent directors’ professional knowledge of the company will increase over time, but their independence will decrease over time. This study explores the relationship between independent directors’ tenure and CSR governance decisions, and uses CSR governance decisions to explore the policy implications of independent directors’ tenure limits. Taking the non-financial listed companies that submitted CSR reports the website of Market Observation Post System from 2014 to 2019 as the research object. The empirical results found that the tenure of independent directors has no effect on the full sample. The companies that are mandatory issuance of CSR reports have a non-linear (inverted U-shaped) impact on their CSR governance decisions. The reversal point is 5 years. For companies that have not prepared a report and voluntary issuance of CSR report, the term of office of independent directors does not affect the company′s CSR governance decisions. The mandatory CSR report will improve CSR performance in corporate governance. The research object of the mandatory group is better in corporate governance. Professional advice can enable the board of directors to form CSR governance decisions. Therefore, from the perspective of CSR governance decision-making, this study believes that independent directors of mandatory companies should have a term limit, which is limited to 5 years.
