本研究探討企業經營的管理效率與永續揭露強度的關聯性，以及該關聯性發生的時機點。研究樣本為日經500成分股之公司，研究期間為金融海嘯(非常)時期與非危急時期(2008-2010)，使用資料包絡分析(DEA)投入導向的BCC模式計算出BCC值，將BCC值作為衡量企業管理之經營效率，並取得企業對不同利害關係人揭露的永續分數，研究在2008-2010企業經營的管理效率好壞與其釋放永續資訊強度的關聯性。本研究將經營效率分成前50%與後50%一組，與前25%與後25%一組，研究結果發現在前50%與後50%這組當中，只有在2008年正值金融海嘯時期，企業的經營效率良窳與其投資者、消費者永續揭露強度有顯著正向差異，其餘年度則未顯著。然而，在2008年，經營效率前25%與後25%這組，研究發現除了在投資者永續揭露上有顯著差異，在員工永續揭露上亦呈顯著差異。且在2010年，這組公司與其消費者永續揭露強度也有顯著正向差異。研究結果顯示企業在金融海嘯(非常)時期(2008)，或許因擔心資訊不對稱而主動對投資者以及消費者揭露更多公司治理與品質認證資訊。此外，政府推動的政策或許也會影響企業揭露永續相關資訊作為回應。但是在非危急時期，企業經營效率之好壞與其永續揭露間則不具差異性。過去學者多探討永續揭露此種非財務資訊與財務資訊(例如：ROA、ROI)間之關聯性，或企業社會責任(CSR)與財務資訊間之因果關係，但由於國家或取樣的不同，尚未成定論。本研究發現當外部經營環境產生大變化時(例如：金融海嘯時期或是新政策推行)，經營效率良窳在永續揭露態度上是有顯著不同的，經營效率佳的企業會釋放資訊提升企業的透明度以回應利害關係人，反之則不然。

This study investigated the business management efficiency and relevance of sustainability to expose the strength and timing of the association occurred. The study sample Nikkei 500 Index companies, research period of the financial crisis (very) period and non-critical period (2008-2010), using data envelopment analysis model to calculate the business management efficiency, and achieve business for different stakeholders revealed sustainability scores, quality of research in the management efficiency of its 2008-2010 business association sustainability release information intensity.The study splitting sample into the operating efficiency of top 50% and low 50% and operating efficiency of top 25% and low 25%, and the results showed that 50% of this group were being only 2008 during the financial crisis, the company's operating efficiency and investorssustainability and consumers sustainability to expose the strength has a significant positive difference,but the remaining years is not significant. However, in 2008, the operating efficiency of top 25%, and low 25% of this group, the study found that not only investors sustainability has significant difference but alsoemployees sustainability found significant differences. In addition, in 2010, top 25%, and low 25% of this group sustainability to exposing the consumers has significant difference.Research shows companies in the financial crisis (very) period (2008), perhaps for fear of information asymmetry and active expose more corporate governance informationto investors. In addition, government-driven policy may also affect corporate sustainability disclosure information as a response. However, in non-crisis periods,business efficiency and sustainability disclosure is not a difference.Past many scholars to explore the relevance of sustainability disclosure (non-financial information) and financial information (eg ROA, ROI), or Causal relationship between corporate social responsibility(CSR) and financial information. However, due to different countries or sampling, yet a conclusion.  The study found that when a large change in the external operating environment (for example: during the financial crisis, or the implementation of the new policy), operating efficiency on the merits of sustainability disclosure significantly different attitude, good operating efficiency of enterprises will enhance the company's release of information transparency in response to stakeholders.

目錄
壹、緒論 1
第一節　研究背景與動機 1
第二節研究目的 2
第三節　研究架構 3
貳、文獻探討 6
第一節訊號理論 6
第二節　利害關係人理論以及其研究趨勢 7
第三節　企業之永續訊號指標 10
第三節　員工之評估指標 11
第四節　投資者評估指標 17
第五節消費者評估指標 21
第六節環境之評估指標 24
參、研究方法 28
第一節觀念性架構 28
第二節　變數 28
第三節　樣本及資料來源 35
第四節研究方法 37
肆、研究結果 41
第一節敘述性統計量 41
第二節檢定統計量 41
伍、結論與建議 50
第一節研究結論 50
第二節管理意涵 51
第三節研究貢獻 52
第四節研究限制與建議 53
參考文獻 55
 
表目錄
表2- 1環境永續揭露指標及評分標準 25
表3-1永續揭露評估指標及評分標準 32
表3-2 投入產出變數 40
表4-1 員工評估項目之描述性統計量 42
表4-2 投資者評估項目之描述性統計量 44
表4-3消費者評估項目之描述性統計量 44
表4-4 環境評估項目之描述性統計量 44
表4-5總體永續揭露之描述性統計量 47
表4-6 2008經營效率值前50%與後50%企業揭露永續分數之統計量 48
表4-7 2009經營效率值前50%與後50%企業揭露永續分數之統計量 48
表4-8 2010經營效率值前50%與後50%企業揭露永續分數之統計量 48
表4-9 2008經營效率值前25%與後25%企業揭露永續分數之統計量 49
表4-102009經營效率值前25%與後25%企業揭露永續分數之統計量 49
表4-112010經營效率值前25%與後25%企業揭露永續分數之統計量 49
 
圖目錄
圖1-1研究流程圖 5
圖2-1內部組織架構 20
圖2-2企業永續揭露之評估項目 27
圖3-1觀念性架構 28

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