近年來台灣食安、環保問題與經濟犯罪等事件頻傳，公司治理與企業社會責任議題也因這些事件的持續發生廣受社會重視。有鑑於此，金管會要求上市櫃食品、金融、化學工業及實收資本額為新臺幣100億元以上之公司自2015年起須依照Global Reporting Initiative(GRI)架構揭露企業社會責任報告書。 因此本研究嘗試以台灣前500大之製造業為研究對象，探討2013年至2015年間公司治理與企業社會責任揭露之關聯性如何，以及公司盈餘品質之好壞對此關聯性是否有調節效果？大致上，本研究結果發現︰董事會獨立性、及控制權偏離程度與企業社會責任揭露呈顯著正相關。此外，特別的是本研究結果顯示公司盈餘品質較差者反而對兩者之關聯性有正向的調節效果，此與Muttakin , Khan and Azim (2015)的研究結果相同。 In recent years, due to a spate of Taiwan''s food safety, environmental issues and economic crime events, corporate governance and corporate social responsibility topics lead to the attention of community. In light of this, the FSC requires food, finance, chemical Industry companies and those companies with capital amounted to NT$100 billion have to prepare Corporate Social Responsibility (CSR) report in accordance with Global Reporting Initiative (GRI) framework effective as of 2015. Therefore, this study attempts to take top 500 Taiwan manufacturing companies as our research objects, exploring the relationship between corporate governance and CSR disclosure, and whether corporate earnings quality of good or bad has any moderating effect to this relationship. In general, our empirical results reveal that the board independence and deviation have significantly positive correlation with corporate social responsibility disclosure. In addition, it is quite interesting to find out that those companies with poor earnings quality have positive moderating effects to some extent; this result is similar to Muttakin, Khan and Azim’s (2015) findings.