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題名 上市櫃公司發行與認證企業社會責任報告書之研究
A Study on the Issuance and Assurance of Taiwanese Listed Companies’ CSR Reports
作者 李美雀
Lee, Mei-Chueh
貢獻者 陳明進
李美雀
Lee, Mei-Chueh
關鍵詞 企業社會責任
確信
體制影響
Corporate social responsibility (CSR)
Assurance
Institutional effect
日期 2018
上傳時間 1-Oct-2018 12:05:51 (UTC+8)
摘要 本論文以企業社會責任資訊揭露的相關理論，探討影響我國上市櫃公司發行與認證企業社會責任報告書決策之因素。我國於2014年規範上市櫃公司股本達新臺幣一百億元以上公司及化學工業、金融保險業公司應發行企業社會責任報告書，以及食品工業與餐飲收入占營收50%以上之公司須發行並取得會計師確信之企業社會責任報告書。本文研究此一規範對我國上市櫃公司自願發行與自願認證社會責任報告書之影響。本文以邏輯斯迴歸分析的結果顯示：(1)不論在規範前或規範後，獲得社會責任獎項公司，都較可能自願發行與自願認證社會責任報告書；而負面社會責任資訊報導次數較多的公司，則在規範後才有較高的機率自願發行與自願認證社會責任報告書。(2)全球供應鏈的電子產業公司，在規範前，相較其他產業，有較高的可能會自願發行社會責任報告書；規範後，自願發行的可能性則未相對較高。(3)上市櫃公司在規範後比規範前有較高的機率會自願發行與自願認證社會責任報告書。(4)在規範後，相對被強制發行公司，自願發行公司較可能自願認證其報告書，但二者在揭露全面性及高階保證的選擇則無顯著差異。綜合本文研究結果提供我國企業自願發行與自願認證報告書之實證證據。本文的結果顯示，體制的規範可引起社會大眾關注社會責任議題，提升公司社會責任報告書的發行與認證，支持政府在體制上強化對公司社會責任報告揭露之規範。
Adopting a meta-theoretical approach that encompasses most theoretical perspectives on corporate social responsibility (CSR ) reporting decisions, this study examines the factors associated with the voluntary issuance and assurance of Taiwanese listed companies’ CRS reporting decision. In 2014, Taiwan government required large companies, banking and insurance business, and companies in the chemistry industry to issue CSR reports; meanwhile, companies in the food industry and companies with over 50% of the revenue derived from food and beverage should issue CSR reports with CPA assurance opinion. This study investigates the effects of the regulatory change on the decisions of Taiwanese listed companies to voluntarily issue CSR reports and voluntarily have their reports assured. The results of this study show that: (1) the companies that have won the CSR awards are more likely to voluntarily issue CSR reports and voluntarily have their CSR reports assured, and the companies that have more negative news on CSR events become more likely to voluntarily issue CSR reports and voluntarily have their CSR reports assured after the regulatory change; (2) the electronics companies in the global supply chain industry have a higher probability of voluntary issuance of CSR reports than other industries before the regulatory change; however, the higher probability becomes insignificant after the regulatory change; (3) the likelihood of companies’ voluntary CSR reports issuance and the likelihood of companies’ voluntary CSR reports assurance have increased after the regulatory change; (4) after the regulatory change, companies that voluntarily issuing CSR reports are alse more likely to voluntarily have their CSR reports assured than their counterparts that are mandated to issue CSR reports. However, the comprehensiveness and assurance levels of CSR reports are not significantly different between the two groups of companies. The results of this study provide empirical evidence on the determinants of the issuance and assurance of Taiwanese companies’ CRS reports. The results suggest that institutional regulations awake the public awareness of CSR issues which, consequently, enhance companies’ willingness to voluntarily disclose their reports and have their CSR reports assured. Our findings support government to enact regulations to promote the CSR disclosures.
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     三、網站資料
     天下企業公民網站，網址：http://topic.cw.com.tw/csr/
     台灣企業永續獎網站，網址：TCSA https://tcsaward.org.tw/tw/main/index
     遠見雜誌企業社會責任網站，網址：https://www.gvm.com.tw/CSR/http://thchou.blogspot.tw/2007/11/blog-post_9436.html
描述 博士
國立政治大學
會計學系
98353502
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098353502
資料類型 thesis
dc.contributor.advisor 陳明進zh_TW
dc.contributor.author (Authors) 李美雀zh_TW
dc.contributor.author (Authors) Lee, Mei-Chuehen_US
dc.creator (作者) 李美雀zh_TW
dc.creator (作者) Lee, Mei-Chuehen_US
dc.date (日期) 2018en_US
dc.date.accessioned 1-Oct-2018 12:05:51 (UTC+8)-
dc.date.available 1-Oct-2018 12:05:51 (UTC+8)-
dc.date.issued (上傳時間) 1-Oct-2018 12:05:51 (UTC+8)-
dc.identifier (Other Identifiers) G0098353502en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/120229-
dc.description (描述) 博士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 98353502zh_TW
dc.description.abstract (摘要) 本論文以企業社會責任資訊揭露的相關理論，探討影響我國上市櫃公司發行與認證企業社會責任報告書決策之因素。我國於2014年規範上市櫃公司股本達新臺幣一百億元以上公司及化學工業、金融保險業公司應發行企業社會責任報告書，以及食品工業與餐飲收入占營收50%以上之公司須發行並取得會計師確信之企業社會責任報告書。本文研究此一規範對我國上市櫃公司自願發行與自願認證社會責任報告書之影響。本文以邏輯斯迴歸分析的結果顯示：(1)不論在規範前或規範後，獲得社會責任獎項公司，都較可能自願發行與自願認證社會責任報告書；而負面社會責任資訊報導次數較多的公司，則在規範後才有較高的機率自願發行與自願認證社會責任報告書。(2)全球供應鏈的電子產業公司，在規範前，相較其他產業，有較高的可能會自願發行社會責任報告書；規範後，自願發行的可能性則未相對較高。(3)上市櫃公司在規範後比規範前有較高的機率會自願發行與自願認證社會責任報告書。(4)在規範後，相對被強制發行公司，自願發行公司較可能自願認證其報告書，但二者在揭露全面性及高階保證的選擇則無顯著差異。綜合本文研究結果提供我國企業自願發行與自願認證報告書之實證證據。本文的結果顯示，體制的規範可引起社會大眾關注社會責任議題，提升公司社會責任報告書的發行與認證，支持政府在體制上強化對公司社會責任報告揭露之規範。zh_TW
dc.description.abstract (摘要) Adopting a meta-theoretical approach that encompasses most theoretical perspectives on corporate social responsibility (CSR ) reporting decisions, this study examines the factors associated with the voluntary issuance and assurance of Taiwanese listed companies’ CRS reporting decision. In 2014, Taiwan government required large companies, banking and insurance business, and companies in the chemistry industry to issue CSR reports; meanwhile, companies in the food industry and companies with over 50% of the revenue derived from food and beverage should issue CSR reports with CPA assurance opinion. This study investigates the effects of the regulatory change on the decisions of Taiwanese listed companies to voluntarily issue CSR reports and voluntarily have their reports assured. The results of this study show that: (1) the companies that have won the CSR awards are more likely to voluntarily issue CSR reports and voluntarily have their CSR reports assured, and the companies that have more negative news on CSR events become more likely to voluntarily issue CSR reports and voluntarily have their CSR reports assured after the regulatory change; (2) the electronics companies in the global supply chain industry have a higher probability of voluntary issuance of CSR reports than other industries before the regulatory change; however, the higher probability becomes insignificant after the regulatory change; (3) the likelihood of companies’ voluntary CSR reports issuance and the likelihood of companies’ voluntary CSR reports assurance have increased after the regulatory change; (4) after the regulatory change, companies that voluntarily issuing CSR reports are alse more likely to voluntarily have their CSR reports assured than their counterparts that are mandated to issue CSR reports. However, the comprehensiveness and assurance levels of CSR reports are not significantly different between the two groups of companies. The results of this study provide empirical evidence on the determinants of the issuance and assurance of Taiwanese companies’ CRS reports. The results suggest that institutional regulations awake the public awareness of CSR issues which, consequently, enhance companies’ willingness to voluntarily disclose their reports and have their CSR reports assured. Our findings support government to enact regulations to promote the CSR disclosures.en_US
dc.description.tableofcontents 第壹章 緒論 1
     第一節 研究背景與目的 1
     第二節 研究意涵 7
     第貳章 文獻探討 8
     第一節 企業社會責任資訊揭露與認證之發展 8
     第二節 企業社會責任資訊揭露與認證之相關理論 18
     第三節 認證提供者的品質 30
     第四節 台灣企業社會責任的資訊揭露與認證 32
     第参章 假說與研究模型 35
     第一節 研究假說 35
     第二節 研究模型與變數定義 40
     第三節 樣本篩選 48
     第肆章 實證結果 50
     第一節 台灣CSR報告書之發行與認證情形 50
     第二節 自願發行與自願認證CSR報告書之實證分析 64
     第三節 CSR報告書自願揭露程度與自願認證方式實證分析 84
     第四節 增額測試 96
     第伍章 結論 106
     參考文獻 109		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098353502en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 確信zh_TW
dc.subject (關鍵詞) 體制影響zh_TW
dc.subject (關鍵詞) Corporate social responsibility (CSR)en_US
dc.subject (關鍵詞) Assuranceen_US
dc.subject (關鍵詞) Institutional effecten_US
dc.title (題名) 上市櫃公司發行與認證企業社會責任報告書之研究zh_TW
dc.title (題名) A Study on the Issuance and Assurance of Taiwanese Listed Companies’ CSR Reportsen_US
dc.type (資料類型) thesisen_US
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dc.identifier.doi (DOI) 10.6814/DIS.NCCU.ACCT.049.2018.F07en_US