企業發行企業社會責任報告書與利害關係人溝通時，因為企業所揭露的資訊內容並不易被利害關係人相信，若企業社會責任報告書經由獨立的第三方加以確信(assurance)和保證，則能提高資訊的透明度及可信度，提供投資人與債權人評估企業經營風險與管理績效的重要參考。當企業比競爭對手更了解自己的資源，並且可以利用這種知識優勢來更準確地評估其競爭優勢的基礎，在交易時，會導致一方可以比另一方獲得更多或更好的信息，造成買賣雙方之間的資訊不對稱導致市場失靈。因此，本文探討企業將企業社會責任報告書委由會計師或第三方認證機構進行確信服務是否會對資訊不對稱造成影響，以及不同確信機構對企業社會責任報告書提供確信服務對資訊不對稱之影響是否存在差異。實證結果顯示企業社會責任報告書交付確信，以及委由會計師出具確信報告，對資訊不對稱具有顯著負向之影響。
When an enterprise issues the CSR report to communicate with stakeholders, because the information disclosed by the company is not easy to be believed by the stakeholders, if the corporate social responsibility report is assured and guaranteed by an independent third party, it can Improve the transparency and credibility of information, and provide investors and creditors with an important reference for evaluating business risks and management performance. When a company knows its own resources better than its competitors, and can use this knowledge advantage to more accurately assess the basis of its competitive advantage, in the transaction, it will cause one party to obtain more or better information than the other party, resulting in The information asymmetry between buyers and sellers leads to market failure. Therefore, this article explores whether companies entrusting corporate social responsibility reports to accountants or third-party certification agencies for assurance services will affect information asymmetry, and the impact of assurance services provided by different assurance agencies on corporate social responsibility reports on information asymmetry Is there a difference. The empirical results show that the delivery of a corporate social responsibility report and the certification report issued by an accountant have a significant negative impact on information asymmetry.
