股權結構與董事會特性對企業社會責任報告書自願性確信之影響

The Effect of Ownership Structure and Board Characteristics on the Voluntary Assurance of Corporate Social Responsibility Report

本文旨在探討股權結構與董事會特性對於公司自願將企業社會責任報告書（簡稱CSR報告書）交付第三方單位提供確信服務之影響，以2015年至2018年台灣上市公司為研究樣本，並採用Heckman兩階段估計法以控制潛在自我選擇偏誤之影響。實證結果發現當獨立董事比例較高、女性董事人數較多或董事學歷較高時，公司將CSR報告書交付第三方單位提供確信服務的意願較高。相反地，當外資持股比例較高時，公司將CSR報告書交付第三方單位提供確信服務的意願較低。上述結果顯示，公司治理的良窳確實會影響公司對於CSR報告書交付確信之決策。

This study investigates the effect of ownership structure and board characteristics on the voluntary assurance of corporate social responsibility (CSR) reports. Using a sample of Taiwanese listed companies from 2015 to 2018 and applying the Heckman two-stage estimation method to address potential self-selection bias, the results show that companies are more likely to obtain third-party assurance for their CSR reports when the proportion of independent directors is higher, the number of female directors is larger, or directors possess higher education qualifications. Conversely, companies with a higher proportion of foreign ownership are less inclined to seek third-part assurance for their CSR reports. These results highlight that the quality of corporate governance plays a significant role in determining companies’decision to obtain voluntary assurance for CSR reports.