近年來國內外發生不少弊案，使得國內日趨重視審計委員會
與資訊揭露之議題。而近來的食安風暴也使得企業社會責任越來
越值得探討。本研究以公開資訊觀測站、CSR 永續報告平台及TEJ
為樣本，皆在探討審計委員會、企業社會責任與資訊揭露之關聯
性。研究結果為:審計委員會與企業社會責任之執行成效呈現負相
關。此外比較企業社會責任與資訊揭露之表現，研究結果為正相
關，顯示企業社會責任職能之提升有助於提升資訊揭露。
In the recent years, a lot of scandal and fraud have occurred both in domestic and
abroad. Therefore, the relevant issues of audit committee and information disclosure are
more concerned by general public in Taiwan. Meanwhile, the recent food scandal happened
in Taiwan also making corporate social responsibility more important and worthy
to explore it.
This research applies the databases of Market Observation Post System, CSR Sustainability
Report and Taiwan Economic Journal (TEJ) as research samples.The major
purpose is to examine the association among audit committee, corporate social responsibility and information disclosure. The resench results are not correlated between audit committee and performance corporate social responsibility. The relationship between
corporate social responsibility and information disclosure is significant and correlated.
This shows that the better function of corporate social responsibility will be helpful to
improve information disclosure.
