||In recent years, along with social progress and rise of environmental awareness, food safety issues and the importance of consumer rights and other factors, from all walks of life for enterprises to withstand the pressure under the attention of corporate social responsibility issues, past corporate governance and interaction, has been unable to meet the social Volkswagen needs, so enterprises in addition to efforts to practice corporate social responsibility, the preparation and expose corporate Social responsibility report has become a trend. In this study, the Department of Taiwan-listed, OTC, Emerging total of 13,418 annual observation study is to explore the factors that influence the Taiwan CSR report revealed the voluntary. Empirical results show that firm size, hire employees and other factors have significantly affect voluntary expose the behavior; addition, the company′s financial leverage affect the results of the voluntary disclose, there may be research space.|
洪雪卿, 陳薇如與傅雁鈴，2013，影響企業社會責任績效之重要因素為何?，商管科技季刊14(4): 405-441。
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