本研究探討2014年至2020年台灣上市櫃公司交付永續報告書確信與否、其報告書選用之確信標準以及永續報告書確信之服務提供商是否為報告書專家，與下一年度之條件式會計穩健性是否存在關聯性。實證結果顯示有交付永續報告書確信之企業，其下一年度之會計穩健性程度較低。然而，進一步探討交付確信選用標準之影響，發現不同確信標準並不會對於會計穩健性程度有差異之影響。最後，研究結果顯示企業之確信提供商若為報告書確信專家，下一年度企業之會計穩健性程度會下降。透過企業交付永續報告書確信，非財務資訊揭露提供企業更高之資訊透明度，效益進一步回饋至公司的財務報導品質，有助於利害關係人後續之投資決策；亦可以作為企業端之參考，有助於公司交付永續報告書經第三方確信的意願，共同努力提升台灣之永續發展環境。

This study examines the relationship between corporate sustainability report assurance and accounting conservatism using listed companies in Taiwan that had issued sustainability reports from 2014 to 2020 as the sample. The empirical result shows that companies with sustainability report assurance have lower levels of accounting conservatism in the following year, hypothesizing that the level of accounting conservatism primarily arises from various stakeholders’ concerns about information asymmetry or managerial opportunism. Additionally, the study finds no differential impact of assurance levels on accounting conservatism and suggests that assurance provided by experts would reduce accounting conservatism. Overall, corporate sustainability report assurance enhances information transparency, further feeding back into the quality of the company's financial reporting, which could not only facilitate stakeholders’ subsequent investment decisions but also contributes to the willingness of companies with sustainability report assurance, so as to enhance the sustainability environment in Taiwan.

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