隨著企業社會責任(Corporate Social Responsibility, CSR)議題越來越受到重視，因此，越來越多企業利用第三方機構確信其CSR報告書，以解決利害關係人對CSR報告書中所揭露之績效資訊可信度的疑慮。    
本研究以2014年至2017年出具CSR報告書之台灣上市櫃企業作為研究對象。首先利用邏輯斯迴歸分析法探討企業特徵及公司治理機制兩大要素與CSR報告書交付第三方確信的關係；並利用普通最小平方法 (Ordinary Least Squares, OLS)分析經四大會計師事務所(Big-4)確信與企業市場價值之關係。
實證結果顯示環境敏感性產業、企業規模、CSR報告書揭露程度、董事會規模、董事會獨立性、職位雙重性、永續發展委員會皆為企業交付確信之決定影響因素，但CSR報告書若經Big-4確信後，無法提高企業市場價值。

As the issue of Corporate Social Responsibility (CSR) is increasingly being valued by the public. More and more companies are using third-party assurance on their CSR reports to solve the stakeholders’ concerns of stakeholders on  the CSR Report’s credibility.
This study is based on the Taiwan listed company that issued the Corporate Social Responsibility Report from 2014 to 2017. Using Logistic Regression analysis to explore the relationship between corporate characteristics and corporate governance mechanisms and CSR reports with third-party assurance. The second stage uses Ordinary Least Squares (OLS) to analyze the relationship between the assurance of the Big Four accounting firms and market value. 
The empirical results show that environmentally sensitive industries, firm size, CSR report disclosure level, board size, board independence and the sustainability committee are all the factors that influence on the companies’ third-party assurance decision.  But the results point out even if CSR report is assurance by the Big four, it still won’t increase the firm market value.

目錄
第壹章 緒論	1
第一節、研究背景與動機	1
第二節、研究目的	5
第三節、研究流程	6
第貳章 文獻回顧與假說建立	8
第一節、企業社會責任	8
第二節、企業社會責任報告書	10
第三節、企業社會責任報告書第三方確信／認證	14
第四節、影響企業社會責任報告書交付確信之因素	18
第參章  研究方法	29
第一節、研究樣本與資料來源	29
第二節、模型建置	34
第三節、變數衡量	36
第肆章  實證結果與分析	42
第一節、敘述性統計	42
第二節、相關係數分析	45
第三節、迴歸分析	48
第四節、增額測試	54
第伍章  研究結論、建議及限制	57
第一節、研究結論	57
第二節、研究貢獻	61
第三節、研究限制及建議	61
參考文獻	63
中文文獻	63
英文文獻	63
附錄 企業社會責任報告書揭露指標項目彙整	74
 
圖目錄
圖1-1 CSR報告書發佈及確信數量趨勢圖	3
圖1-2 研究流程圖	7

表目錄
表3-1 觀察值產業分配表	32
表3-2 觀察值確信機構分配表	33
表3-3 觀察值確信機構分配表(細分)	33
表3-4 觀察值篩選過程	33
表3-5 模型一變數定義彙整表	40
表3-6模型二變數定義彙整表	41
表4-1 敘述性統計	44
表4-2 MODEL 1相關係數	46
表4-3 MODEL 2相關係數	47
表4-4 模型一：CSR報告書交付確信之決定因素	51
表4-5 模型二：交付(Big-4)確信後之企業市場價值影響	53
表4-6 增額測試：交付Big4確信CSR報告書確信之決定因素	56

中文文獻
林敏涵， 2011，利害關係人與企業績效對企業網站環境資訊揭露的影響. 淡江大學會計學系碩士班學位論文，1-79。
陳宣亦，2017，企業社會責任報告書對利害關係人行為之影響，淡江大學會計系碩士論文。
黃銘傑，2013，2012 年公司法與證券交易法發展回顧，臺大法學論叢，42 (S)：1109-1145。

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