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

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王翎瑋(Ling-Wei Wang) 查詢紙本館藏

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會計研究所

論文名稱

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
(Corporate Social Responsibility (CSR) Governance and Readability of Governance Related Paragraphs in CSR Reports)

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至系統瀏覽論文 (2025-6-29以後開放)

摘要(中)

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。

摘要(英)

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.

關鍵字(中)

★ 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

關鍵字(英)

★ Corporate Social Responsibility
★ Readability
★ Corporate Social Responsibility Governance
★ Corporate Social Responsibility Report

論文目次

摘要 i
ABSTRACT ii
目錄 iii
表目錄 iv
圖目錄 v
第一章緒論 1
第一節研究背景與動機 1
第二節研究結果與貢獻 3
第三節研究架構 4
第二章　文獻探討與假說發展 5
第一節　企業社會責任治理 5
第二節　企業社會責任報告書可讀性 7
第三節　CSR治理與CSR報告書治理相關段落可讀性 8
第三章　研究設計 13
第一節　樣本選取與資料來源 13
第二節　CSR報告書治理相關段落之可讀性衡量方式 15
第三節　CSR治理衡量方式 21
第四節　實證模式與變數定義 25
第四章　實證結果 34
第一節　敘述性統計 34
第二節　相關性檢定 37
第三節　迴歸結果 40
第五章　結論與建議 44
第一節　研究結論 44
參考文獻 47

表目錄
表一　研究樣本之篩選過程 13
表二　研究樣本之產業、年度分布狀況 14
表三　研究樣本之CSR單位層級、年度分布狀況 24
表四　敘述統計量 36
表五　相關係數矩陣 38
表六　企業社會責任治理對企業社會責任報告書可讀性之影響：迴歸分析 43

圖目錄
圖一　文本可讀性自動化分析系統3.0使用介面 15
圖二　107台積電CSR報告書中與CSR治理相關段落 17
圖三　107台塑勝高CSR報告書中與CSR治理相關段落 18
圖四　107宏碁CSR報告書中與CSR治理相關段落（一） 19
圖五　107宏碁CSR報告書中與CSR治理相關段落（二） 19
圖六　南璋107年之CSR報告書中對CSR單位層級之敘述 22
圖七　大同107年之CSR報告書中對CSR單位層級之敘述 23
圖八　中石化107年之CSR報告書中對CSR單位層級之敘述 23
圖九　中石化107年之CSR報告書中對CSR單位層級之敘述 25

參考文獻

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指導教授

陳建中(Chien-Chung Chen)

審核日期

2020-6-29

推文