| 摘要: | 近年來，全球發生了一系列的企業醜聞、金融弊案、勞資衝突、環境污染等 負面議題，這些議題不僅影響了企業的形象和聲譽，更凸顯了企業須對其社會負 責的重要性。在這樣的背景下，企業社會責任(CorporateSocialResponsibility,CSR) 的理念逐漸獲得了大眾的關注和企業的認同，政府單位也越來越重視永續發展， 許多企業開始自願性揭露其 CSR 之作為，以贏取公眾和利害關係人之信任。然 而，在這樣的制度背景下，有些公司可能會過度宣揚其 CSR 績效，以提升其社 會合法性，這也會使企業 CSR 揭露的質量和完整性存在問題。
本文以 CSR 揭露不真實的角度出發，探討公司規模及年齡對於 CSR 揭露不 真實之影響。以我國 2014 年至 2021 年年報中有履行社會責任情形表格之上市公 司為樣本，共計 7,289 筆觀察值，實證結果顯示公司規模越大，公司越不容易有 CSR 揭露不真實之現象;企業年齡越大，公司越不容易有 CSR 揭露不真實之現 象。另外，本研究額外分析之實證結果發現，相對於敏感產業，在一般產業中， 公司規模和 CSR 揭露不真實之關係有更明顯的反向關係。
本研究之結果，能股東及利害關係人在評估企業價值及進行投資或經濟決策 時作參考，亦能供立法者思考對於年報中應記載推動永續發展執行情形及與上市 上櫃公司永續發展實務守則差異情形及原因揭露事項段是否應設置更詳細與嚴 格的標準，進而達到其內容的完整性及真實性。;In recent years, a series of corporate scandals, financial fraud, labor disputes, environmental pollution and other negative issues have occurred globally. These issues not only affect the image and reputation of corporations, but also highlight the importance of corporate accountability to society. Against this backdrop, the concept of Corporate Social Responsibility (CSR) has gradually garnered attention from the public and recognition from corporations. Government bodies are also increasingly focusing on sustainable development, and many corporations have voluntarily disclosed their CSR practices to win the trust of the public and stakeholders. However, under such a system, some companies may overemphasize their CSR performance to enhance their social legitimacy, which could also compromise the quality and completeness of their CSR disclosure.
This paper sets out to explore the influence of company size and age on the truthfulness of CSR disclosure from the perspective of false CSR disclosure. Our sample consists of listed companies in our country that have fulfilled social responsibility as reported in their annual reports from 2014 to 2021, totaling 7,289 observations. The empirical results show that the larger the company, the less likely it is to have false CSR disclosures; the older the company, the less likely it is to have false CSR disclosures. In addition, the supplementary empirical analysis of this study found that, relative to sensitive industries, the correlation between company size and the truthfulness of CSR disclosure is more noticeably inverse in general industries.
The results of this study can serve as references for shareholders and stakeholders in evaluating corporate value and making investment or economic decisions. It could also provide legislators with insights into whether more detailed and stricter standards should be established for reporting on the implementation of sustainable development and the discrepancies between the practical code of sustainable development of listed companies in their annual reports, thereby ensuring the completeness and authenticity of its content. |
