近年來，隨著社會進步、環保意識抬頭、食安問題以及重視消費者權益等因素，企業承受來自各界對於企業社會責任議題的關注壓力之下，過往的公司治理與互動方式，已無法滿足社會大眾的需求，因此各企業除努力實踐企業社會責任外，編製並揭露企業社會責任報告書已然成為趨勢。本研究係以台灣上市、上櫃、興櫃共13,418個年度觀察值為研究對象，探討台灣企業社會責任報告書自願性揭露之影響因素。實證結果發現企業規模、雇用員工人數等因素確實顯著影響企業自願性揭露之行為；此外，企業之財務槓桿對自願性揭露之影響效果，實證結果與預期不一致，因此尚有可研究之空間。;In recent years, along with social progress and rise of environmental awareness, food safety issues and the importance of consumer rights and other factors, from all walks of life for enterprises to withstand the pressure under the attention of corporate social responsibility issues, past corporate governance and interaction, has been unable to meet the social Volkswagen needs, so enterprises in addition to efforts to practice corporate social responsibility, the preparation and expose corporate Social responsibility report has become a trend. In this study, the Department of Taiwan-listed, OTC, Emerging total of 13,418 annual observation study is to explore the factors that influence the Taiwan CSR report revealed the voluntary. Empirical results show that firm size, hire employees and other factors have significantly affect voluntary expose the behavior; addition, the company′s financial leverage affect the results of the voluntary disclose, there may be research space.
