CSR 環境績效與環境敏感度對 CSR 報告書環境段落揭露量之影響

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姓名	涂珊妮(Shan-Ni Tu) 查詢紙本館藏	畢業系所	會計研究所
論文名稱	CSR 環境績效與環境敏感度對 CSR 報告書環境段落揭露量之影響 (The Impacts of CSR Environmental Performance and Environmental Sensitivity on the Disclosures of Environmental Information in CSR Reports)
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摘要(中)	近年來，全球對企業社會責任(corporate social responsibility，CSR)的關注不斷增加。這一趨勢促使研究者開始探討企業社會責任績效及其內涵與企業社會責任揭露之關聯。本研究探討 CSR 環境績效以及企業的環境敏感程度對 CSR 報告書環境段落揭露量之影響。本研究以 2018 年至 2020 年有出版 CSR 報告書之上市及上櫃企業且報告書撰寫框架採用 GRI Standards 之公司為研究對象，共計1,366 筆觀察值，實證結果顯示，企業之永續績效越高，其 CSR 報告書傾向揭露更多相關資訊，以凸顯其優秀的表現，將自身的表現與競爭者做區分。另外，企業的環境敏感程度越高，其 CSR 報告書中環境揭露量也會越多，代表對環境敏感度較高之企業通常會受到更嚴格的審視與監督，並且為了要符合法規，必須要揭露更多的資訊凸顯自身的合法性。
摘要(英)	In recent years, there has been a growing global concern for Corporate Social Responsibility (CSR). This trend has prompted researchers to explore the relationship between CSR performance and disclosure. This study examines the impact of CSR environmental performance on the disclosure of environmental-related sections in CSR reports, as well as the influence of corporate environmental sensitivity on the disclosure of environmental sections in CSR reports. The study focuses on listed and over-the-counter companies that published sustainability reports using the GRI Standards framework from 2018 to 2020, for a total of 1,366 observations. The empirical results reveal that companies with higher sustainability performance tend to disclose more relevant information in their CSR reports, highlighting their excellent performance and distinguishing themselves from competitors. Additionally, companies with higher environmental sensitivity have a higher level of environmental disclosure in their CSR reports. This suggests that environmentally sensitive companies are subject to stricter scrutiny and supervision, and they need to disclose more information to demonstrate their compliance with regulations and emphasize their legitimacy.
關鍵字(中)	★ CSR 報告書 ★ CSR 環境績效 ★ CSR 環境揭露量 ★ 企業環境敏感度	關鍵字(英)
論文目次	頁次摘要 I Abstract II 目錄 III 圖目錄 IV 表目錄 V 一、緒論 1 二、文獻探討與假說發展 4 2-1 企業社會責任揭露量 4 2-2 企業社會責任揭露量與企業社會責任績效 5 2-3 企業社會責任環境面揭露量與公司環境敏感程度 6 三、研究設計 8 3-1 樣本選取 8 3-2 變數定義、衡量及來源 11 3-2-1 應變數—CSR報告書揭露量 11 3-2-2 主測自變數—永續績效、環境敏感度 12 3-2-3 控制變數 18 3-3 研究模型 23 四、實證結果 25 4-1 敘述性統計 25 4-2 相關性分析 27 4-3 主要迴歸結果 29 4-4 穩健性測試 34 五、結論與建議 39 5-1 研究結論 39 5-2 研究貢獻 40 5-3 研究限制與建議 40 參考文獻 42
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指導教授	陳建中陳建中	審核日期	2023-6-27
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