近年來由於食安及環境相關問題不斷，且為因應國際發展趨勢，並為了和國際接軌，台灣對企業社會責任報告書的編制和揭露日益重視，於2014年金管會更是強制要求食品業、化工業、金融業、股本100億元及餐飲收入達營收50％以上之上市上櫃公司必須強制揭露企業社會責任報告書。本研究利用2015年資料，在排除強制揭露企業社會責任報告書後，以董事規模、董事開會次數、獨立董事百分比和大股東持股比例之公司治理變數探討與企業社會責任報告間之關係，結果顯示，獨立董事百分比和企業社會責任呈顯著正相關；大股東持股比例與企業社會責任呈顯著負相關；董事規模和董事開會次數則與企業社會責任無顯著關係。接著本研究進一步探討公司是否會因企業揭露企業社會責任報告，而公司價值於未來一年隨之提升，結果顯示，公司價值與企業社會責任呈顯著正相關。

Recently, due to the continuous problems in food safety, the environment and in order to link up with the world, Taiwan focused on corporate social responsibility disclosure increasingly. Therefor Financial Supervisory Commission has requested food industry, chemical industry, financial industry, share capital of 10 billion, and food and revenues more than 50% to disclose the corporate social responsibility report in 2014.This research used BOARD SIZE、MEETINGS、INDEPENDENT% and LARGE STAKEHOLDER OWN to investigate the relationship between CSR report issuance and Corporate Governance after excluded the mandatory company. And the data was selected from 2015.The finding of this study suggest that (1) INDEPENDENT% is positive correlated with CSR report issuance. (2) LARGE STAKEHOLDER OWN is negative correlated with CSR report issuance.(3) BOARD SIZE and MEETINGS are irrelevant with CSR report issuance. Further, this research also investigate that whether firm value will increase in the coming year as companies disclose corporate social responsibility reports. The results show that CSR report issuance is positive correlated with firm value.

第壹章 緒論....1
第一節、研究動機....1
第二節、研究目的....2
第三節、研究內容與流程....3
第貳章 文獻探討與假說建立....5
第一節、企業社會責任....5
第二節、公司治理....7
第三節、企業社會責任與公司治理....9
第四節、企業社會責任與公司價值....16
第參章 研究方法....19
第一節、樣本資料與來源....19
第二節、變數定義....21
第三節、實證模型....22
第肆章 實證結果與分析....25
第一節、敘述性統計與相關分析....25
第二節、實證結果分析....28
第三節、額外分析....32
第伍章 討論與結論....37
第一節、討論....37
第二節、結論....38
第三節、研究貢獻與限制....39
參考文獻....41

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