近些年來企業社會責任開始受到社會大衆的關注，在臺灣的企業編制企業社會責任報告書也是大勢所趨。本文特別針對企業發佈的企業社會責任報告書，探討企業之企業社會責任治理對於會計績效（資產報酬率、股東權益報酬率）之關係，以及利害關係人議合層級對於此關係是否具有中介效果。本文研究之樣本選取2014-2017年，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，扣除遺漏值後1,084家企業選爲樣本。本研究結果顯示，有設立企業社會責任委員會的企業，對於企業之會計績效表現越佳；此外，有設立CSR委員會的企業，與利害關係人諮商的層級也越高；最後，在綜合效果中，諮商層級對於設立企業社會責任委員會與會計績效之正向顯著關係有中介效果。

In recent years, corporate social responsibility has begun to receive the attention of the public. The establishment of corporate social responsibility reports in Taiwan is also a general trend. This article specifically addresses the CSR report issued by the company to explore the relationship between corporate CSR governance for accounting performance （return on assets, return on equity）, and whether the stakeholder engagement level has a mediating effect on this relationship. The sample of this paper was selected from 2014 to 2017, and reached 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. After deducting the missing value, 1,084 enterprises were selected as samples. The results of the study show that companies with a Corporate Social Responsibility committee have better accounting performance for their companies. In addition, companies with CSR committees have higher levels of consultation with stakeholders. Finally, in the comprehensive in the effect, the consultative level has a mediating effect on the positive and significant relationship between the establishment of the CSR committee and accounting performance.

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法規、準則與網絡資料
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