| 摘要: | 本研究主要在探討影響自願編製與強制編製報告品質之因素
，研究中以19項衡量報告品質。實證結果顯示，強制編製報告品質會受公司績效、有無設置審計委員會、監事持股比率、負債比率之影響，當公司績效越佳、有設立審計委員會、監察人持股比率越高、財務結構越佳時，其社會責任報告品質越佳。而自願編製報告品質會受獨立董事比率之影響，當獨立董事比率越高，報告書品質越差，顯示獨立董事在自願性編製環境下，無法發揮品質監視效果。
This study examines factors affecting the quality of both voluntary and mandated corporate social responsibility (CSR) reports. The quality of CSR reports is a composite index formed by 19 indicators. Empirical tests show that the quality of mandated CSR reports is determined by firm performance, introduction of auditor committee, supervisors’ shareholding and debt ratio. Findings indicate that CSR mandated reports are of better quality when firms are performing well, have better financial structure, set up auditor committees, and have higher ownership of supervisors. Nonetheless, the quality of voluntary CSR reports is negatively associated with the ratio of independent directors. Such a finding implies that independent directors do not have a role under the regime of voluntary CSR disclosure. |
