參考文獻
中文文獻:
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沈中華與張元,2013,企業的社會責任行為可以改善財務積效嗎?-以英國FTSE社會責任指數為例,中央研究院經濟研究所經濟論文,第三十六卷,第三期:339-385。
林靖傑、盧貞秀、黃國芬與黃玟心,2013,營利事業規避最低稅負之行為以及會計師稅務簽證功能之探討,當代會計,第十四卷,第一期:87-112。
陳明進,2003,我國租稅優惠對營利事業租稅負擔之影響,管理評論,第二十二卷,第一期:127-151。
黃美祝與楊佩璇,2011,集團企業與非集團企業避稅程度之比較,會計學報,第四卷,第一期:1-22。
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英文文獻:
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網路文獻:
1. 經濟部台灣企業社會責任網站
http://csr.moea.gov.tw/
2. 中華民國企業永續發展協會
http://www.bcsd.org.tw/
3. 企業社會責任天下企業公民
http://topic.cw.com.tw/csr/
4. 遠見雜誌企業社會責任專區
http://www.gvm.com.tw/keyword_26.html