數位治理的透明度實踐：來自歐盟DSA的觀察

Public Transparency Practices in Digital Governance: Insights from the European Union’s Digital Services Act（DSA）

本研究聚焦歐盟《數位服務法》（DSA）的透明度機制，探討透明度機制，如何在數位平台治理中促進問責性與保障言論自由。DSA，透過透明度報告、內容審查原因聲明（SoR）、以及數位服務透明度資料庫（DSA-TDB）等制度，要求大型數位平台揭露內容管理行為，以提升公共監督與使用者信任。研究發現，DSA-TDB自2023年啟動以來，已累積數十億筆透明度數據，成為公眾、監管機構及研究者監控和分析數位平台內容治理的重要資源，特別是透明度的資訊揭露層次、課責性，其實踐成效仍有進一步優化之空間，爰此臺灣借鑑DSA透明度機制，應更考量數位治理與言論自由的在地框架，結合本地需求，強化數位平台治理的規範性與可操作性。

This study examines the transparency mechanisms established by the European Union’s Digital Services Act (DSA), with a particular focus on how they facilitate platform accountability and safeguard freedom of expression in the context of digital governance. As the world’s first comprehensive regulatory framework for digital services, the DSA imposes obligations on large platforms to disclose their content moderation practices through transparency reports, Statements of Reasons (SoR), and the Digital Services Transparency Database (DSA-TDB), thereby enhancing public oversight and strengthening user trust. Since its launch in 2023, the DSA-TDB has accumulated billions of data entries, serving as a critical resource for monitoring and analyzing platform governance practices. However, the study finds that despite this significant step toward transparency, challenges remain regarding the depth of information disclosure and the realization of meaningful accountability. Drawing on the DSA’s experience, the study argues that Taiwan should not only adapt the transparency mechanisms to its local governance and freedom of expression frameworks but also address contextual needs to enhance the normative coherence and operational effectiveness of its digital platform governance.