池祥萱、繆文娟與莊瀅臻，2014，企業社會責任對於公司財務績效之影響是雙面刃嗎？來自全球 500 大公司的證據，管理學報，31卷（1期）：頁1-19。
Http:// thesis.topcoglobal.com/TopcoTRC/2015_Thesis/ES0023. pdf
黃正忠，2014，邁向 2020 的企業永續發展趨勢，會計研究月刊，342期：頁108-115。
Abu Bakar, A. S. and R. Ameer (2011). "Readability of corporate social responsibility communication in Malaysia." Corporate Social Responsibility and Environmental Management 18(1): 50-60.
Adelberg, A. H. (1979). "Narrative disclosures contained in financial reports: means of communication or manipulation?" Accounting and Business Research 9(35): 179-190.
Adnan, S. M., C. Van Staden and D. Hay (2009). "Do culture and governance structure influence CSR reporting quality: Evidence from China, India, Malaysia and the United Kingdom." Department of Accounting and Finance, University of Auckland.
Baldwin, A. and C. Strandberg (2010). "CSR governance guidelines." Canadian Business for Social Responsibility Coro Strandberg, Strandberg Consulting. Retrieved from https://www. ic. gc. ca/eic/site/csr-rse.nsf/vwapj/Governance_Guidelines. pdf/$ file/Governance_Guidelines. pdf.
Barako, D. G. and A. M. Brown (2008). "Corporate social reporting and board representation: evidence from the Kenyan banking sector." Journal of Management & Governance 12(4): 309.
Bewley, K. and Y. Li (2000). "Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective." Advances in environmental accounting and management 1(1): 201-226.
Bukair, A. A. and A. A. Rahman (2015). "The effect of the board of directors′ characteristics on corporate social responsibility disclosure by Islamic banks." Journal of Management Research 7(2): 506.
Chau, G. and S. J. Gray (2010). "Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong." Journal of International Accounting, Auditing and Taxation 19(2): 93-109.
Cheng, E. C. and S. M. Courtenay (2006). "Board composition, regulatory regime and voluntary disclosure." The international journal of accounting 41(3): 262-289.
Clarkson, P. M., Y. Li, G. D. Richardson and F. P. Vasvari (2008). "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis." Accounting, organizations and society 33(4-5): 303-327.
de Colle, S. and C. Gonella (2003). "Corporate social responsibility: the need for an integrated management framework." International Journal of Business Performance Management 5(2/3): 199-212.
Donnelly, R. and M. Mulcahy (2008). "Board structure, ownership, and voluntary disclosure in Ireland." Corporate Governance: An International Review 16(5): 416-429.
Finkelstein, S. and R. A. D′aveni (1994). "CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command." Academy of Management journal 37(5): 1079-1108.
Gill, A. (2008). "Corporate governance as social responsibility: A research agenda." Berkeley Journal of International Law. 26: 452.
Godfrey, P. C., C. B. Merrill and J. M. Hansen (2009). "The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis." Strategic management journal 30(4): 425-445.
Griffin, J. J. and J. F. Mahon (1997). "The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research." Business & society 36(1): 5-31.
Habbitts, S. and S. Gilbert (2007). Reporting the Business Implications of Climate Change in Sustainability Reports.
Harris, T. L. and R. E. Hodges (1995). The literacy dictionary: The vocabulary of reading and writing, ERIC.
Huang, X. (2015). "‘Beryl." WATSON, Luke. Corporate social responsibility research in accounting. Journal of Accounting Literature 34: 1-16.
Huse, M., S. T. Nielsen and I. M. Hagen (2009). "Women and employee-elected board members, and their contributions to board control tasks." Journal of Business Ethics 89(4): 581-597.
Jo, H. and M. A. Harjoto (2011). "Corporate governance and firm value: The impact of corporate social responsibility." Journal of business ethics 103(3): 351-383.
Kim, J. and C. Im (2017). "Study on corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis." Sustainability 9(10): 1710.
Kolk, A. and J. Pinkse (2010). "The integration of corporate governance in corporate social responsibility disclosures." Corporate Social Responsibility and Environmental Management 17(1): 15-26.
Leftwich, R. W., R. L. Watts and J. L. Zimmerman (1981). "Voluntary corporate disclosure: The case of interim reporting." Journal of accounting research 19: 50-77.
Lehavy, R., F. Li and K. Merkley (2011). "The effect of annual report readability on analyst following and the properties of their earnings forecasts." The Accounting Review 86(3): 1087-1115.
Leung, S., L. Parker and J. Courtis (2015). "Impression management through minimal narrative disclosure in annual reports." The British accounting review 47(3): 275-289.
Li, F. (2008). "Annual report readability, current earnings, and earnings persistence." Journal of Accounting and economics 45(2-3): 221-247.
Li, S., M. Fetscherin, I. Alon, C. Lattemann and K. Yeh (2010). "Corporate social responsibility in emerging markets." Management international review 50(5): 635-654.
Liao, L., L. Luo and Q. Tang (2015). "Gender diversity, board independence, environmental committee and greenhouse gas disclosure." The British Accounting Review 47(4): 409-424.
Luo, J., S. Meier and F. Oberholzer-Gee (2011). No news is good news: CSR strategy and newspaper coverage of negative firm events, Harvard Business School.
Mackenzie, C. (2007). "Boards, incentives and corporate social responsibility: The case for a change of emphasis." Corporate Governance: An International Review 15(5): 935-943.
Mahoney, L. S., L. Thorne, L. Cecil and W. LaGore (2013). "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?" Critical perspectives on Accounting 24(4-5): 350-359.
McWilliams, A. and D. Siegel (2001). "Corporate social responsibility: A theory of the firm perspective." Academy of management review 26(1): 117-127.
Merkl-Davies, D. M. and N. M. Brennan (2007). "Discretionary disclosure strategies in corporate narratives: incremental information or impression management?" Journal of accounting literature 27: 116-196.
Mermod, A. Y. and S. O. Idowu (2014). Corporate social responsibility in the global business world, Springer.
Morris, R. D. (1987). "Signalling, agency theory and accounting policy choice." Accounting and business Research 18(69): 47-56.
Nazari, J. A., I. M. Herremans and H. A. Warsame (2015). "Sustainability reporting: External motivators and internal facilitators." Corporate Governance.
Rennekamp, K. (2012). "Processing fluency and investors’ reactions to disclosure readability." Journal of Accounting Research 50(5): 1319-1354.
Siciliano, J. I. (1996). "The relationship of board member diversity to organizational performance." Journal of Business Ethics 15(12): 1313-1320.
Smith, M. and R. Taffler (1992). "Readability and understandability: Different measures of the textual complexity of accounting narrative." Accounting, Auditing & Accountability Journal 5(4): 84-98.
Spitzeck, H. (2009). "The development of governance structures for corporate responsibility." Corporate Governance: International Journal of Business in Society 9(4): 495-505.
Wahyuni, D., M. Rankin and C. A. Windsor (2009). Towards emissions trading: the role of environmental management systems in voluntarily disclosing greenhouse gas emissions. Accounting and Finance Association of Australia and New Zealand Conference.
Walls, J. L., P. Berrone and P. H. Phan (2012). "Corporate governance and environmental performance: Is there really a link?" Strategic Management Journal 33(8): 885-913.
WBCSD, V. (2010). "2050 The new agenda for business." World Business Council for Sustainable Development, Geneva.
Wiseman, J. (1982). "An evaluation of environmental disclosures made in corporate annual reports." Accounting, Organizations and society 7(1): 53-63.
You, H. and X.-j. Zhang (2009). "Financial reporting complexity and investor underreaction to 10-K information." Review of Accounting studies 14(4): 559-586.