臺灣博碩士論文加值系統

近年來，企業社會責任已廣受國內外各界討論與重視，且國內外企業除努力實踐企業社會責任外，編製並發行企業社會責任報告書已成為國際企業的趨勢。企業社會責任報告書不僅是揭露企業之經濟與財務績效，應包含環境績效與社會績效以及其他與社會責任有關之資訊，我國目前已有87家企業組織編製企業社會責任報告或於網站設立專區，提供給各外部利害關係人參考，由此可見我國企業對於此議題的重視程度有所提升，本篇的研究目的係分析我國企業社會責任揭露概況，並探討企業社會責任揭露的影響因素，過去實證研究指出不同的企業、產業或時間，將使企業社會責任揭露之程度有所差異，而企業社會責任揭露亦被不同理論提出不同見解，例如：正當性理論、利害關係人理論或代理理論。
　　本篇研究分析指出，整體而言，我國企業自願揭露企業社會責任相關資訊之比例仍偏低（35%），且我國企業整體而言揭露內容仍較少，且編製獨立報告書之企業比例稍嫌不足（21%），若以GRI各績效構面分析我國企業社會責任揭露內容，則環境構面之資訊揭露程度最高（84%），而我國企業揭露內容多數無法瞭解其是否完全遵循上市上櫃公司企業社會責任實務守則與上市上櫃公司誠信經營守則之條文規範。而本研究實證結果顯示企業社會責任揭露的影響因素有企業規模、產業環境敏感性、企業獲利能力與企業的舉債程度，其中企業規模、獲利能力與產業環境敏感性與企業社會責任揭露程度為顯著正向關聯，而企業的舉債程度與企業社會責任為顯著負向關聯。本研究對於未來學術研究之建議可以進一步探討發佈企業社會責任之動機。本研究對實務界之建議企業應開始於內部建立企業社會責任之實行與揭露政策，將企業社會責任列為管理方針，並與國際會計準則（IFRS）作結合，將可使企業更有效率地收集社會責任的資訊，並建立一套揭露資訊的機制，將企業社會責任資訊揭露於各利害關係人，較可減少輿論以及政府檢視壓力，提升企業本身之名譽。

Recently, corporate social responsibility has been widely discussed and attention in the world. In addition to practice corporate social responsibility, preparation and issue of corporate social responsibility report has become an international trends. Purpose of this research is to analyze the profile of corporate social responsibility disclosure in Taiwan and find out affecting factors of corporate social responsibility disclosure. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time.Different theories about corporate social responsibility was also to expose the different views, such as the legitimacy theory, stakeholder theory or agency theory.
Analysis of this study that, overall, our businesses to voluntarily disclose information about corporate social responsibility, the proportion is still low (35%). Our enterprises to disclosure the whole content about corporate social responsibility is still relatively small, and the establishment of an independent report of the percentage of enterprises is inadequacies (21%). Using GRI dimensions of performance analysises the disclosure of our corporate social responsibility, environmental dimensions of information disclosure is the highest level (84%). Empirical results of this study show the factors of corporate social responsibility disclosure include firm size, environmentally sensitive industries, corporate profitability and corporate leverage. Firm size, profitability, environmentally sensitive industries is a significant positive correlation with corporate social responsibility disclosure, while the level of corporate leverage and corporate social responsibility as a significant negative association.

目錄
謝詞 ii
中文論文提要 iii
英文論文提要 iv
目錄 v
表目錄 vi
圖目錄 vii

第一章　緒論 1
第一節　研究動機 1
第二節　研究目的 3
第三節　研究限制 4
第四節　研究架構 4
第二章　文獻探討 5
第一節　企業社會責任 5
第二節　企業社會責任揭露 21
第三節　企業社會責任的衡量架構 29
第三章　研究方法 32
第一節　資料來源與研究期間 32
第二節　研究假說 34
第三節　變數衡量與實證模型 37
第四章　研究分析 44
第一節　企業社會責任揭露概況 44
第二節　實證結果 60
第五章　結論與建議 67
第一節　結論 67
第二節　建議 70
參考文獻 72
表目錄
【表2-1】OECD多國企業指導綱領 13
【表2-2】全球永續性報告 18
【表3-1】企業社會責任衡量方法彙整 37
【表4-1】我國上市企業揭露企業社會責任資訊程度分類 45
【表4-2】樣本產業分布概況 47
【表4-3】GRI各績效構面揭露概況 49
【表4-4】經濟與環境層面之揭露概況 53
【表4-5】社會層面之揭露概況 54
【表4-6】社會層面揭露概況比較 56
【表4-7】各變數之敘述統計量 60
【表4-8】各變數的Pearson相關係數矩陣 61
【表4-9】各變數VIF值 62
【表4-10】各變數的平均數差異分析 63
【表4-11】迴歸模型之結果 64




圖目錄
【圖2-1】GRI G3 Guideline應用等級 21
【圖2-2】CSR之金字塔模型 30

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