淡江大學機構典藏:Item 987654321/118732
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    Title: 探討企業社會責任報告書交付確信之決定因素
    Other Titles: Explore the Determinants of Assurance on Corporate Social Responsibility Report
    Authors: 謝宜樺;陳芃諭
    Keywords: 企業社會責任;企業社會責任報告書;第三方確信;Corporate Social Responsibility;CSR Report;Assurance
    Date: 2019-09-20
    Issue Date: 2020-06-01 12:15:59 (UTC+8)
    Abstract: 隨著企業社會責任(Corporate Social Responsibility, CSR)議題越來越受到重視,因此,越來越多企業利用第三方機構確信其CSR報告書,以解決利害關係人對CSR報告書中所揭露之績效資訊可信度的疑慮。
    本研究以2014年至2017年出具CSR報告書之台灣上市櫃企業作為研究對象。首先利用邏輯斯迴歸分析法探討企業特徵及公司治理機制兩大要素與CSR報告書交付第三方確信的關係;並利用普通最小平方法 (Ordinary Least Squares, OLS)分析經四大會計師事務所(Big-4)確信與企業市場價值之關係。
    實證結果顯示環境敏感性產業、企業規模、CSR報告書揭露程度、董事會規模、董事會獨立性、職位雙重性、永續發展委員會皆為企業交付確信之決定影響因素,但CSR報告書若經Big-4確信後,無法提高企業市場價值。
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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