隨著全球化發展及跨國企業的興起，現今趨勢對於企業實踐企業社會責任的要求越來越高，企業社會責任成為公司活動的重要議題。加上近年來國內外發生多起財務醜聞案件，不僅政府監管機關開始制定公司治理的相關法案，期望企業落實公司治理文化、善盡企業社會責任，而企業揭露企業社會責任報告書也已成為投資人及其他利害關係人主要關注的議題，並且眾多文獻指出，完善的公司治理制度與結構能對企業社會責任的推行有所幫助。
以往多數文獻針對公司治理、企業社會責任與企業財務績效之關聯做研究。故本研究以台灣上市上櫃公司為研究對象，資料期間為2014年至2018年，使用Logit迴歸進行分析，探討公司治理對於企業社會責任報告書揭露之影響。實證結果顯示，董事會規模和企業社會責任報告書揭露之間存在正向且顯著關係，當董事會成員越多企業揭露報告書意願提高，更落實了其企業社會責任。
With the development of globalization and the rise of multinational corporations, the current trend of corporate social responsibility is becoming more and more demanding. Corporate social responsibility has become an important issue of corporate ac-tivities. Coupled with many financial scandal cases in China and abroad in recent years, not only government regulators have begun to formulate related corporate gov-ernance bills, expecting companies to implement a corporate governance culture and fulfill their corporate social responsibility, and corporate disclosure of corporate social responsibility reports has also become an investment Issues that people and other stakeholders are mainly concerned about, and many literatures point out that a sound corporate governance system and structure can help promote corporate social respon-sibility.
Most of the previous literatures have studied the relationship between corporate governance, corporate social responsibility and corporate financial performance. Therefore, this study uses Taiwan-listed over-the-counter companies as the research object. The data period is from 2014 to 2018. Logit regression is used to analyze the impact of corporate governance on the disclosure of corporate social responsibility reports. The empirical results show that there is a positive and significant relationship between the size of the board of directors and the disclosure of corporate social re-sponsibility reports.
