本研究旨在探討台灣公司治理評鑑的優劣是否會影響企業社會責任報告書揭露的品質。樣本時間從2014年到2020年，因2014年為台灣證券交易所進行公司治理評鑑及金管會要求特定產業及具一定規模以上之企業強制揭露企業社會報告書之首年年份。研究結果顯示2016年到2020年之公司治理評鑑分數對報告書之可讀性、前瞻性及淨悲觀的企業社會責任披露基調之揭露有顯著的影響，表示公司治理越佳之企業，其報告書之可讀性分數越高但文章越難以理解，前瞻性越好，揭露之語調將會越悲觀。在加入是否為強制揭露之變數後，其顯著影響較之前者又多了一個綜合性，意即強制揭露的企業之報告書的信息廣度將會比自願揭露的企業要少，資訊揭露之透明度較低。而2014年到2020年以及2015年到2020年之迴歸結果與上述相比，則公司治理評鑑分數及是否為強制揭露皆對淨悲觀的企業社會責任披露基調不顯著。;This study aims to explore whether the quality of Taiwan′s corporate governance assessment affects the quality of corporate social responsibility reporting. The sample period is from 2014 to 2020, because 2014 is the first year for Taiwan Stock Exchange to conduct the corporate governance evaluation and Financial Supervisory Commission to require certain industries and enterprises above a certain scale to compulsorily disclose their corporate social reports. The research results show that the corporate governance evaluation score from 2016 to 2020 has a significant impact on the readability, forward-looking statement and net pessimistic CSR disclosure tone of the report. It indicates that a company with better corporate governance has a more readable but more difficult-to-understand report, and better forward-looking. Besides, the more pessimistic the tone of disclosure will be. After adding the variable of mandatory disclosure, its significant impact is one more than the former one, which is comprehensive. That is, the information breadth of the report of the mandatory disclosure will be less than that of the voluntary disclosure, and the transparency of information disclosure will be lower. Compared with the above regression results from 2014 to 2020 and 2015 to 2020, the corporate governance evaluation score and whether it is mandatory to disclose are not significant for the net pessimistic CSR disclosure tone.
