本研究從公司治理結構的角度，探討董事會多樣性對自願性揭露企業社會責任的關聯性，同時進一步檢驗，揭露程度是否影響非財務績效與財務績效的後續表現。以資源基礎理論的角度，探討董事會多元化在企業社會責任中扮演的角色。研究發現，董事會結構中的獨立董事比率、董事兼任情形和董事會特質中的教育程度及任期皆為驅動企業自願主動揭露資訊的要素，其將企業社會責任績效視為提升企業聲譽或形象的方法，藉以強化投資人的信心。另發現主動揭露與實際績效有顯著正相關；揭露對財務績效則無顯著相關，因此我們推測可能與政策、資料取得來源和缺乏商業道德有關。本文的結果證實有助於公司聘任管理階層時，將董事會特質的多樣性納入考慮，一方面對於公司治理機制的建立有所幫助，另一方面增進與利害關係人的利益及和諧社會氛圍亦有某種程度的促進作用。同時，藉由企業社會責任的途徑對參與社會和永續經營，提出理論省思與因應對策。

Information disclosure is useful in reducing information asymmetry and plays a major role in the competition and the market mechanisms. This study investigates the effect of corporate governance mechanism on information disclosure and corporate social performance (CSP) in Taiwan. We first clarify the boardroom diversity concept, distinguishing between structural diversity of boards and professional diversity in boards. This study examines the board information disclosure relationship by emphasizes on board structure (i.e., board size, board independence, and board busyness) and in board diversity (i.e., gender, educational level, educational background, tenure) in shaping the firm of corporate social responsibility disclosure. In addition, the results show that directors’ educational level, tenure, board independence and busyness are associated with CSR disclosure. Our findings also demonstrate that CSR disclosures affect corporate social performance. However, there is no significant relationship between corporate social responsibility disclosure and financial performance.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 8
第二章 文獻回顧 9
第一節 企業社會責任的理論與視角 9
第二節 董事會結構之設計與企業社會責任 10
第三節 董事會特質多元性與企業社會責任 13
第四節 企業社會責任資訊揭露與實際績效之關聯 16
第五節 企業社會責任資訊揭露與財務績效之關聯 17
第三章 研究方法 19
第一節 研究架構 19
第二節 實證模型 20
第三節 研究變數衡量 21
第四節 研究假設 27
第五節 研究期間與樣本選取 27
第六節 資料來源 29
第七節 研究程序 30
第八節 研究資料處理分析方法 31
第四章 研究結果 32
第一節 敘述性統計結果 32
第三節 迴歸模型實證分析 37
第五章 討論與建議 41
第一節 研究發現與討論 41
第二節 管理實務意涵 45
第三節 研究限制與未來建議 46
附錄一 48
附錄二 50
參考文獻 56
一、 中文部分 56
二、 英文部分 56

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