本研究旨在探討信用風險與公司治理對企業自願性揭露社會責任資訊之影響，並探討公司治理是否會調節信用風險與企業社會責任資訊揭露之關係。實證結果顯示信用風險對企業自願性揭露社會責任資訊有負向關係，顯示信用風險較高之企業，對自願性資訊揭露採取較為保守態度。而公司治理對企業自願性揭露社會責任資訊有正向關係，顯示公司治理較佳之企業可促進企業自願性揭露社會責任資訊。另外，發現公司治理對信用風險與自願性揭露企業社會責任資訊具有正向調節效果。

This study explores the impact of Taiwan corporate credit risk index (TCRI), and corporate governance (CG) on the voluntary disclosure of corporate social responsibility (CSR) information, and explores whether CG will regulate the relationship between TCRI and CSR information disclosure. The empirical results show that TCRI has a negative relationship with the voluntary disclosure of CSR information, indicating that enterprises with higher TCRI adopt a more conservative attitude toward voluntary information disclosure. CG has a positive relationship with the voluntary disclosure of CSR information, indicating that companies with better CG can promote voluntary disclosure of CSR information. In addition, it is found that CG has a positive adjustment effect on TCRI and voluntary disclosure of CSR information.

第一章　　緒論．．．．．．．．．．．．．．．．．．．．．．．．．． 01
　第一節　　研究背景與動機．．．．．．．．．．．．．．．．．．． 　01
　第二節　　研究目的．．．．．．．．．．．．．．．．．．．．．． 　03
　第三節　　研究架構與流程．．．．．．．．．．．．．．．．．．．　　 04
第二章　　文獻探討與研究假說．．．．．．．．．．．．．．．．．．． 07
　第一節　　信用風險與企業社會責任資訊揭露．．．．．．．．．．． 　07
　第二節　　公司治理與企業社會責任資訊揭露．．．．．．．．．．． 　10
　第三節　　信用風險、公司治理與企業社會責任資訊揭露 ．．．． 　　12
第三章　　研究設計及方法．．．．．．．．．．．．．．．．．．．．． 13
　第一節　　觀念性架構．．．．．．．．．．．．．．．．．．．．． 　 13
　第二節　　樣本選取與資料來源．．．．．．．．．．．．．．．．． 　14
　第三節　　實證模型．．．．．．．．．．．．．．．．．．．．．．　　 16
　第四節 變數操作定義．．．．．．．．．．．．．．．．．．．． 　　 17
第四章　　實證結果與分析．．．．．．．．．．．．．．．．．．．．． 23
　第一節　　敘述性統計．．．．．．．．．．．．．．．．．．．．． 　23
　第二節　　相關分析．．．．．．．．．．．．．．．．．．．．．． 　25
　第三節　　羅吉斯迴歸分析．．．．．．．．．．．．．．．．．．． 　25
第五章　　研究結論與建議．．．．．．．．．．．．．．．．．．．．． 29
　第一節　　研究結論．．．．．．．．．．．．．．．．．．．．．． 　29
　第二節　　研究建議與限制．．．．．．．．．．．．．．．．．．．　 30
　第三節　　研究貢獻．．．．．．．．．．．．．．．．．．．．．． 　30
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