過去這幾年來，台灣天災人禍接踵而來，從大統油品、毒澱粉、日月光廢水汙染、高雄氣爆、頂新集團黑心油、台塑六輕危害鄰近許厝國小學生健康及復興航空無預警停飛，一連串的食安危機、環安事件等社會問題，都顯示企業在追求經濟獲利的同時而須面對的社會責任問題及企業誠信經營的重要性。
本論文以台灣上市、上櫃公司為研究樣本，將其公司發生負面新聞事件與其出版企業社會責任報告書(CSR Report)作連結，探討企業負面新聞的發生是否會促使其公司發行CSR Report來減低對公司產生負面衝擊；此外，金管會為了使企業經營更透明化，於民國103年9月宣布食品業或食品業務佔營收50%以上的公開發行公司、化學工業與金融保險業實收資本為新台幣100億以上之公開發行公司須編製CSR Report，此法規規範的宣布是否會促使已發生負面事件的公司更加積極來發行CSR Report為本文另一探討議題。實證結果顯示，過去三年間負面事件的發生會影響到當年度是否發行CSR Report，顯示當企業發生負面事件時，企業會發行CSR Report來減少對企業的衝擊，為公司帶來類似保險作用之保障價值；另外，在相關CSR規範宣布後，本文亦發現已發生負面事件之公司會更積極發行CSR Report，顯示政府法規規範對於CSR Report發行的影響甚大。

Over the past few years, a series of food security, environmental events and other social problems have shown that enterprises face serious corporate social responsibility and corporate integrity management problems when pursuing their economic profits. By using Taiwan listed OTC companies as the sample, this study investigates whether the company issues corporate social responsibility report in order to offset the company's previous negative news events. The empirical results show that there is a significant relationship between the issuance of CSR report and the previous occurrence of negative corporate events. This supports that the companies will do “good” after they do “harm”. Further, we find that this relationship is more profound after the regulation change which requires the food industry companies, company with food revenue accounted for more than 50% of its revenue, chemical industry and Financial and insurance industry with a capital of NT $ 10 billion or more public offering company to prepare CSR report in year 2015. This mean that the government policy change play an important role in the insurance of CSR report.

壹、中文部分
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貳、網站
「臺灣證券交易所公司治理中心」網站網址，http://cgc.twse.com.tw/
「CSRone永續報告平台」網站網址，http://www.csronereporting.com/
「行政院國家永續發展委員會全球資訊網」網站網址，http://nsdn.epa.gov.tw/
「中華民國企業永續發展協會」網站網址，http://www.bcsd.org.tw/
「產業永續發展整合資訊網」網站網址，https://proj.ftis.org.tw/isdn/
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