誠信經營與企業社會責任報告書之揭露與確信

Integrity Management and Issuance and Assurance of Corporate Social Responsibility Reports

本研究分析二項自願性揭露資訊之間的關聯性，分別為誠信經營守則與企業社會責任報告書。與傳統財務報表相比，這二項資訊的主要使用者並非為股東或債權人，而係所有廣義的利害關係人。我們將訂定有誠信經營守則者，視為較重視誠信經營的企業。此外，針對有提供誠信經營守則的企業，我們進一步計算其內文字數，並以字數的多寡來代表企業重視誠信經營的程度。藉此，本研究分別檢視企業重視誠信經營的「態度」及「程度」，與其是否編製社會責任報告書以及是否將報告書交付確信的關聯性。實證結果顯示，企業重視誠信經營的態度會提高他們主動編製社會責任報告書以及將之交付確信的意願。然而，誠信經營的重視程度則與社會責任報告書之編製或確信無關。

This study examines the association between two voluntary disclosures, which are code of integrity (COI) and corporate social responsibility report. Traditionally, financial statements are made majorly available to shareholders and creditors. The users of two above-mentioned disclosures, however, comprise generalized stakeholders. We classify firms into two groups, those with a declared focus on integrity and those without, according to whether a firm has issued a COI or not. In addition, for those firms with COIs, we further count the number of words in their COIs to proxy for the level of emphasis on integrity management. Accordingly, we examine whether attitude focus and level of emphasis on managing with integrity affects the likelihood of the issuance and the assurance of CSR reports. The empirical results reveal that attitude focus can increase the likelihood of the issuance and the assurance of CSR report. However, we fail to find evidence to support a significant effect from level of emphasis.