業社會責任、女性議題以及企業避稅問題逐年受到社會重視，企業不能只在以追求利潤為目標，必須與社會共榮並創造更多價值。本研究以2014年至2019年有發佈企業社會責任報告書之上市櫃公司作為研究對象，企業社會責任分別以GRI準則衡量企業社會責任履行程度以及是否為自願性交付第三方確信作為代理變數，共計2,119筆觀察值，避稅活動(總財稅差異、有效稅率)共計1,730筆觀察值，探討女性參與董事會與企業社會責任之關聯性，以及公司履行企業社會責任與避稅活動之關聯性。研究結果顯示，女性董事比例與企業社會責任履行程度呈顯著正相關，但與自願性交付第三方確信並無顯著相關；另外企業社會責任履行程度與企業避稅程度呈顯著正相關，但與自願性交付第三方確信與企業避稅程度並無顯著相關。此外，本研究另將企業社會責任細分為公司治理、環境及社會三個面向探討，研究結果顯示，女性董事比例與公司治理、社會兩面向呈顯著正相關，但與環境面向並無顯著相關；另外，環境、社會兩面向與總財稅差異呈顯著正相關，但公司治理面向與總財稅差異並無顯著相關，而公司治理、環境及社會三面向皆與有效稅率呈負相關，顯示企業社會責任各面向之履行程度愈高，不論是公司治理、環境還是社會面，企業進行避稅活動之程度皆會提高。

Corporate social responsibility, women's issues, and firm tax avoidance have been paid attention to by the society year by year. Companies must not only pursue profit as their goal, but must prosper with society and create more value.  This study taking all listed and OTC companies that have issued corporate social responsibility reports from 2014 to 2019 as samples. Corporate Social Responsibility uses GRI standards to measure the degree of corporate social responsibility performance and whether it is a voluntary delivery to a third party as an proxy variable, a total of 2,119 observed value, and a total of 1,730 observed value for tax avoidance activities (Book-Tax differences, Effective Tax Rate), to explore the relationship between women participate in the board of directors and corporate social responsibility, and the relationship between the company's performance of corporate social responsibility and tax avoidance activities.
The study results show that: (1) The proportion of female directors is significant positive related to corporate social responsibility performance. (2) Corporate social responsibility performance is significant positive related to firm tax avoidance. In addition, the study further subdivided corporate social responsibility into three aspects: corporate governance, environment, and society. The study results show that: (3) The proportion of female directors is significant positive related to corporate social responsibility performance with corporate governance and society. (4) Corporate social responsibility performance with environment and society is significant positive related to Book-tax differences, while Corporate social responsibility performance with corporate governance, environment and society is significant negative related to Effective Tax Rate.

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 3
第貳章 文獻探討 5
第一節 企業社會責任 5
第二節 企業社會責任報告書 7
第三節 企業社會責任報告書之確信 12
第四節 女性董事 15
第五節 企業避稅 18
第六節 假說發展 22
第參章 研究方法與設計 25
第一節 研究架構 25
第二節 樣本選取與資料來源 25
第三節 變數定義與衡量 28
第四節 模型設計 34
第肆章 實證結果與分析 37
第一節 敘述性統計 37
第二節 相關係數分析 39
第三節 迴歸分析 42
第四節 增額測試 48
第伍章 研究結論與建議 52
第一節 研究結論 52
第二節 研究貢獻與管理意涵 53
第三節 研究限制與建議 54
參考文獻 57
中文文獻 57
英文文獻 60

表目錄
表2-1：避稅衡量方式彙整表 20
表3-1：樣本篩選過程 26
表3-2：樣本產業分布 26
表4-1：敘述性統計 38
表4-2：女性董事與企業社會責任之相關係數表 40
表4-3：企業社會責任與企業避稅之相關係數表 41
表4-4：H1女性董事與企業社會責任之迴歸結果 44
表4-5：H2-1企業社會責任履行程度與企業避稅之迴歸結果 46
表4-6：H2-2自願性交付第三方確信與企業避稅之迴歸結果 47
表4-7：女性董事與企業社會責任履行各面向之迴歸結果 49
表4-8：企業社會責任履行各面向與企業避稅之迴歸結果 51


圖目錄
圖3-1：研究架構 25

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