本研究之目的在於探討企業在社會責任領域之績效表現將如何影響其企業社會責任（Corporate Social Responsibility, CSR）報告書中資訊揭露量，以及CSR治理措施在其中的調節效果。本研究以2014年至2019年間天下企業公民獎獲獎之國內企業為樣本，挑選企業在社會參與構面之得分衡量其社會績效。以自願性揭露理論及合法性理論為基礎，預期CSR績效分別會正負向影響企業所揭露之CSR資訊量。研究結果顯示，社會參與績效較高的企業為表明自身績效之優越性，因此傾向揭露較多相關領域之資訊，而對於非社會參與相關資訊之揭露量則無影響。除此之外，當企業之CSR治理越佳，亦即當企業有召開CSR專題會議或企業內負責CSR事務之單位或人員有直接向董事會報告其推動情形時，表示企業將CSR事務視為重要議題，此時社會參與績效對社會參與資訊揭露量之影響程度將因此增強。;The purpose of this study is to explore how a company’s performance in the field of social responsibility will affect the quantity of information disclosed in its corporate social responsibility (CSR) report; and to test whether CSR governance perform a moderating effect on the link. The sample of this study is the domestic companies that have won the Excellent in Corporate Social Responsibility Award from 2014 to 2019, the scores of companies in the social participation dimension are selected to measure their social performance. Based on voluntary disclosure theory and legality theory, it is expected that CSR performance will positively and negatively affect the quantity of CSR information disclosed by the company. The empirical results of the study show that companies with higher social participation performance are to show the superiority of their own performance, so they tend to expose more information in related fields, but have no effect on the quantity of non-social participation related information. In addition, when a company holds a CSR conference or the committee or manager responsible for CSR affairs in the company directly reports its promotion to the board of directors, it means that the company regards CSR affairs as an important topic. The impact of social participation performance on the quantity of social information disclosure will therefore increase.
