財務績效、公司稅與企業社會責任揭露

Financial Performance, Corporate Tax and Corporate Social Responsibility Disclosure

近年企業社會責任日益受到關注，許多公司也於網路揭露其企業社會責任報告。本文使用2009年至2013年之上市櫃公司資料為樣本，檢驗自願性揭露企業社會責任報告的公司，是否與其財務績效好壞、公司稅有關係。本文研究結果顯示，財務績效與企業社會責任報告呈正向關係，亦即財務績效較好的公司，較會主動揭露企業社會責任報告；而當期支付所得稅與企業社會責任報告呈負向關係，顯示實際繳稅較少的公司，也較會揭露其企業社會責任報告。從本文發現可得知，公司財務績效好，較有資源從事企業社會責任活動，並較會自願性揭露社會企業責任報告，也較有資源從事稅務規劃，因此實際支付公司稅的金額較低。近年政府推動企業社會責任報告揭露，本文的發現建議該報告應加入稅務治理的說明，以提高稅務資訊透明度，可提供政府相關規範參考。

The increasing popularity of corporate social responsibility (CSR) during the past few years has made it a trend that companies start to voluntarily publish their CSR reports. The purpose of this paper is to investigate the relationship among financial performance, corporate tax and corporate social responsibility disclosure. Our samples include the firms listed on Taiwan Stock Market from 2009 to 2013. The results show that financial performance is significantly positively related to CSR report disclosure, and corporate income tax payment is significantly negatively related to CSR report disclosure. The results imply that companies with good performance tend to disclose their CSR reports, and they have more resource to be engaged in tax planning, hence these companies pay less income tax than other companies. Recent Taiwan authorities promote to disclose CSR information. Our findings suggest enhance firms' information transparency through CSR reports with firms' tax planning information.