會計評論  2021/01
會計評論第七十二期 (Vol.72)     1-34
DOI:DOI: 10.6552/JOAR.202101_(72).0001  
編製及確信準則對企業社會責任報告書可讀性之影響  
The Impact on Readability of the CSR Report’s Preparation Guidelines and Assurance Standards
高偉娟 / 國立臺灣大學會計學系
Wei-Chuan Kao, Department of Accounting, National Taiwan University

林世銘 / 國立臺灣大學會計學系
Su-Ming Lin, Department of Accounting, National Taiwan University

Ren-Yu Yao / PricewaterhouseCoopers (PwC)
姚人鈺, 資誠聯合會計師事務所

中文摘要
可讀性係指文字被清楚表達和容易閱讀之程度。編製可讀性高的企業社會責任報告書可以有效提升公司的聲譽、降低資金成本、減輕法規管制威脅。報告書的潛在讀者包括各種教育程度的所有利害關係人,其可讀性影響甚鉅,但探討企業社會責任報告書可讀性之文獻尚不多見。此外,我國有部分公司的報告書是被強制依循特定編製準則及確信準則而發布,故本文探討編製及確信準則對企業社會責任報告書可讀性之影響。結果顯示,強制發布之報告書可讀性較高,但採用GRI G4編製準則之報告書較為難懂,而依據強調攸關性與可瞭解性之確信準則ISAE 3000所確信之報告書的可讀性較AA 1000高,故證交所和櫃買中心推廣ISAE 3000的確信準則,乃足以提升企業社會責任報告書可讀性之正確抉擇。
中文關鍵字企業社會責任報告書;編製準則;確信準則;可讀性

英文摘要
Readability is a measure of how easy a piece of text is for readers. Disclosing readable corporate social responsibility (CSR) reports can effectively improve corporate reputation, reduce operating risks, and lower threats of regulation. Because readers of CSR reports consist of stakeholders at all educational levels, the impact of CSR readability is far-reaching. However, little research investigates the readability of CSR reports. Additionally, Taiwan mandatorily requires some firms to disclose CSR reports following certain preparation guidelines and assurance standards. Therefore, we examine whether preparation guidelines and assurance standards affect the readability of CSR reports. As the findings show, mandatory CSR reports are more readable than the CSR reports following GRI G4. Compared to those assured following AA 1000, CSR reports, following the ISAE 3000 assurance standards that emphasize relevance and understandability, are more readable. As the results indicate, the Taiwan Stock Exchange and the Taipei Exchange made a right decision on the policy, advocateing the ISAE 3000 assurance standards, to enhance the readability of CSR reports.
英文關鍵字Corporate social responsibility (CSR) disclosures;Preparation guidelines;Assurance standards;Readability