近年來，在日益嚴峻的極端氣候問題、層出不窮關於企業經營的負面事件接連公開後，重創投資人與消費者對企業之信心。企業能否善盡其社會責任，不僅是全球共同關注的焦點，同時也是企業永續經營的必備條件。如今世界各國紛紛要求企業須出具企業社會責任報告書，臺灣主管機關亦於 2014 年起陸續規範特定行業與具有一定規模之企業須出具企業社會責任報告書，以闡明企業自身之社會責任。
　　本研究以 2016 年至 2020 年期間臺灣上市公司作為研究樣本，旨在探討出具企業社會責任報告書是否與企業管理階層之盈餘管理行為有關聯。實證結果發現，有出具企業社會責任報告書之企業，盈餘管理程度較未出具之企業小。另因臺灣主管機關採行逐步擴大規範之政策，故本研究將有出具企業社會責任報告書之企業再細分為自願性及強制性。進一步探討發現，自願性出具企業社會責任報告書之企業，盈餘管理程度較強制性與未出具企業社會責任報告書之企業小。強制性相較於未出具企業社會責任報告書之企業，盈餘管理程度則無顯著不同。鑑此，強制規範企業出具企業社會責任報告書之政策，對企業管理階層之盈餘管理行為仍具有相當程度之影響。

Due to globalization, more and more countries have promoted some policies regarding Corporate Social Responsibility (CSR). Taiwan Stock Exchange Corporation has enforced that some corporates should issue CSR reports since 2014.
The sample of this study is Taiwan-listed corporates from 2016 to 2020. This study explores the relationship between CSR and earnings management. The empirical results indicate that the level of earnings management of corporates issuing CSR reports is lower than that of corporates not issuing CSR reports. Then, the study further distinguishes companies with CSR reports into companies voluntarily issuing CSR reports and companies mandatorily issuing CSR reports. The empirical results suggest that the level of earnings management of corporates voluntarily issuing CSR reports is lower than that of corporates mandatorily or not issuing CSR reports. Moreover, compared with corporates not issuing CSR reports, the level of earnings management is not significantly different from corporates mandatorily issuing CSR reports. Therefore, the policy of mandatory CSR reporting still has a considerable influence on earnings management.

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