本研究探討2014年至2018年台灣上市櫃公司交付CSR報告書確信，其報告書選用確信標準與程度是否與公司價值、盈餘管理行為存在關聯。台灣企業CSR報告書常見標準有AA1000以及 ISAE 3000（台灣參考訂定確信準則公報第一號）。AA1000主要為顧問公司所採用，有Type1與Type2兩種應用類型，每種應用類型下有中度（Moderate）保證與高度（High）保證；ISAE 3000為提供會計師進行審計與核閱以外之確信工作的參考準則，與前者類似，ISAE 3000亦有兩種保證程度，分別為有限確信（Limited assurance）與合理確信（Reasonable assurance）。
實證結果顯示企業交付CSR報告書第三方確信能夠提升公司價值，其中以採用AA1000 Type2 中度保證、ISAE 3000有限確信進行認證的公司與公司價值存在正向關聯。此外，本研究並未發現企業交付CSR報告書確信與盈餘管理程度有關，不過若是細分CSR報告書確信程度，則可發現報告書採用AA1000 Type1 中度保證的公司會抑制其盈餘管理程度，而通過AA1000 Type2 高度保證者會進行向上盈餘管理。

Using listed companies in Taiwan that had issued CSR reports from 2014 to 2018 as the sample, this thesis examines the association between the assurance levels of Corporate Social Responsibility (CSR) reports and firm value, earnings management. The most common assurance standards of CSR reports in Taiwan include AA1000 and ISAE 3000 (also known as the Statement of Assurance No.1 in Taiwan). The AA1000, adopted mainly by consulting companies, has two types of scope called Type1 and Tyep2. For each type, there are two levels of assurance, moderate and high. While ISAE 3000 provides a guideline to professional accountants for the performance of assurance engagements other than audits or reviews. Similar to AA1000, the assurance levels of ISAE 3000 are limited assurance and reasonable assurance.
The empirical result shows a positive relationship between the assurance of CSR reports and firm value. With a further discovery, the companies whose CSR reports are certificated by a moderate level of AA1000 Type2, limited assurance of ISAE 3000, would have a higher firm value than others. Simultaneously, the result does not support that the assurance of CSR reports has any significant effect on earnings management. However, in terms of assurance levels of CSR reports, the companies that publish CSR reports with AA1000 Type1 high level assurance would have a lower degree of earnings management. On the contrary, the companies who certify their CSR reports with AA1000 Type2 high level assurance are positively related to earnings management.

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