CSR脫鉤表示企業實際上針對CSR所做的努力（CSR績效）與企業針對CSR所做之報告書內容（CSR揭露）存在不一致。本研究試圖為CSR脫鉤危害企業獲利能力的文獻做進一步的驗證，為企業及利害關係人做決策時提供一個新的參考面向。本研究使用TESG資料庫CSR揭露及CSR績效相關資料進行實證分析，將兩者相減以衡量CSR脫鉤，並使用ROA衡量企業的獲利能力，研究區間為2019年至2022。本研究發現CSR脫鉤確會對ROA造成負向影響。本研究建議企業重視CSR脫鉤的議題，將CSR績效與揭露保持一致，可以保障企業ROA免受CSR脫鉤的侵蝕，並有利於利害關係人之決策。;CSR decoupling means that there is a discrepancy between the company′s actual CSR actions (CSR performance) and the CSR reports (CSR disclosure). This study attempts to verify the findings that CSR decoupling harms corporate profitability. This can provide a new point view for companies and stakeholders when making decisions. We use TESG to collect CSR disclosure data and CSR performance data for empirical analysis. We measure CSR decoupling by subtracting CSR performance from CSR disclosure, and use ROA to measure profitability. The period is from 2019 to 2022. This study find that CSR decoupling indeed have a negative impact on ROA. Therefore, we suggest that companies should pay attention to the issue of CSR decoupling. Aligning CSR performance with disclosure can protect ROA from the erosion of CSR decoupling and facilitate decision-making by stakeholders.
