近年來台灣食安、環保問題與經濟犯罪等事件頻傳，公司治理與企業社會責任議題也因這些事件的持續發生廣受社會重視。有鑑於此，金管會要求上市櫃食品、金融、化學工業及實收資本額為新臺幣100億元以上之公司自2015年起須依照Global Reporting Initiative(GRI)架構揭露企業社會責任報告書。
　　因此本研究嘗試以台灣前500大之製造業為研究對象，探討2013年至2015年間公司治理與企業社會責任揭露之關聯性如何，以及公司盈餘品質之好壞對此關聯性是否有調節效果？大致上，本研究結果發現︰董事會獨立性、及控制權偏離程度與企業社會責任揭露呈顯著正相關。此外，特別的是本研究結果顯示公司盈餘品質較差者反而對兩者之關聯性有正向的調節效果，此與Muttakin , Khan and Azim (2015)的研究結果相同。

In recent years, due to a spate of Taiwan's food safety, environmental issues and economic crime events, corporate governance and corporate social responsibility topics lead to the attention of community. In light of this, the FSC requires food, finance, chemical Industry companies and those companies with capital amounted to NT$100 billion have to prepare Corporate Social Responsibility (CSR) report in accordance with Global Reporting Initiative (GRI) framework effective as of 2015. 
Therefore, this study attempts to take top 500 Taiwan manufacturing companies as our research objects, exploring the relationship between corporate governance and CSR disclosure, and whether corporate earnings quality of good or bad has any moderating effect to this relationship. In general, our empirical results reveal that the board independence and deviation have significantly positive correlation with corporate social responsibility disclosure. In addition, it is quite interesting to find out that those companies with poor earnings quality have positive moderating effects to some extent; this result is similar to Muttakin, Khan and Azim’s (2015) findings.

目錄
中文摘要	I
英文摘要	II
目錄	III
表目錄	IV
圖目錄	V
第壹章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	4
第三節　論文架構	5
第四節　研究流程	6
第貳章 　文獻探討與假說發展	7
第一節　公司治理	7
第二節　企業社會責任之揭露	12
第三節　盈餘品質	24
第四節　公司治理與企業社會責任報告書揭露之關係	25
第五節　盈餘品質的調節效果	31
第參章　研究方法	33
第一節　研究架構與假說	33
第二節　樣本選取與資料來源	35
第三節　研究變數操作性定義	36
第四節　實證模型	41
第肆章　實證結果與分析	44
第一節　基本資料分析	44
第二節　假說檢定與鑑定	49
第伍章　研究結論、限制與建議	58
第一節　研究結果	58
第二節　管理意涵	59
第三節　研究貢獻	59
第四節　研究限制與建議	60
參考文獻	61

表目錄
表2-1　國內外學者及組織對公司治理之定義	8
表2-2　國內外學者及組織對企業社會責任之定義	13
表2-3　GRI綱領之原則與報告基本內容	21
表3-1　研究假說彙總表	34
表4-1　樣本篩選過程	44
表4-2　有揭露與未揭露企業社會責任之樣本公司家數分布情形	44
表4-3　各變數之敘述性統計	47
表4-4　變數間Pearson相關係數矩陣	48
表4-5　公司治理對企業社會責任之迴歸結果（2013-2015年）	51
表4-6　公司治理、盈餘品質與企業社會責任揭露之實證結果 (2013~2015年)	53
表4-7　強制揭露前後公司治理、盈餘品質與企業社會責任揭露之實證結果	55


圖目錄
圖1-1　GRI報告書數額成長趨勢	2
圖1-2　研究流程圖	6
圖2-1　世界銀行公司治理架構圖	11
圖2-2　美國經濟發展委員會（CED）之企業社會責任模型	15
圖2-3　Carroll的企業社會責任金字塔	17
圖2-4　三重底線架構圖	18
圖2-5  2001年至2012年全球報告書使用GRI架構比例	22
圖3-1　研究架構圖	33

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