近年來，有關企業社會責任(corporate social responsibility, CSR)之議題備受關注，過去有許多文獻探討公司治理對企業社會責任績效之影響，本文以企業社會責任治理的角度出發，探討企業社會責任治理對於企業社會責任績效之影響。本研究之樣本選取2014-2017年，以達到臺灣證券交易所「上市公司編製與申報企業社會責任報告書作業辦法」強制揭露要求的企業，總計1084家企業爲樣本。根據研究結果顯示，公司設置負責經濟、環境和社會主題的決策之委員會對CSR績效有正向影響；此外，不論董事兼任或未兼任委員會主席，皆是較佳的CSR治理，也會對CSR績效產生正面之影響。

In recent years, corporate social responsibility (CSR) has become an important issue due to the occurrences of corporate frauds and scandal. Most literature discusses the impact of corporate governance on corporate social responsibility performance. This article specifically addresses the impact of corporate social responsibility governance on corporate social responsibility performance. The sample of this study was selected from 2014 to 2017 and met the requirements of the mandatory disclosure requirements of the “Working Methods for the Preparation and Reporting of Corporate Social Responsibility Reports of Listed Companies” on the Taiwan Stock Exchange. In total, 1084 enterprises were selected as samples. The results of the study show that the companies with a CSR committee have better CSR performance. Besides, compared with companies without CSR committee, regardless the chairman of the committee is the board director or not, the company will have better CSR governance and then have a positive impact on CSR performance.

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