本研究以問卷調查方法進行，以台灣證券交易所於2018年至2022年間上市櫃公司的公司治理中心永續報告書為基礎，選定相應企業作為問卷調查的研究對象，共寄發出686份問卷，回收了96份, 而有效問卷為95份，有效問卷回收率為98.96%。研究焦點集中於台灣上市櫃企業是否委託專業代編永續報告書，將其視為研究模型中的自變數，探討該決策對企業短期績效和長期價值的潛在影響。實證結果顯示，企業委託專業代編對短期績效並未呈現明顯相關，而企業委託四大會計師事務所代編對公司長期績效產生正向影響。本研究旨在透過實證結果，提供企業和投資人能更深入了解，以引導企業在公司治理和績效管理方面做出明智的決策，同時為市場參與者提供有價值的參考。

This study primarily involved questionnaire survey. Participants are companies listed on the Taiwan Stock Exchange have provided ESG reports from 2018 to 2022. A total of 686 questionnaires were distributed, with 96 responses received, of which 95 were valid, yielding an effective response rate of 98.96%. The research focuses on whether Taiwanese listed companies seek the compilation of their ESG reports to professional services, treating this as an independent variable in the research model. It explores the potential impact of this decision on the short-term performance and long-term value of the companies. The empirical results indicate that seeking the compilation of ESG reports does not show a significant correlation with short-term performance, but when companies seek the compilation to BIG4 it positively impacts the company's long-term performance. This study aims to provide empirical results that offer deeper insights for companies and investors, guiding them to make informed decisions in corporate governance and performance management, while also serving as a valuable reference for market participants.

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