本文以2010年至2020年間在Thomson Reuters Asset4資料庫獲得評比之臺灣上市櫃企業作為研究對象，藉此探討永續相關績效對審計公費之影響。其中，本文以永續揭露績效與永續環境績效作為研究模型之自變數。本文之實證結果發現，永續揭露績效與永續環境績效確實會對審計公費產生影響，並且當企業的永續揭露績效或永續環境績效越好時，審計公費越高。
本文的主要貢獻為：過去文獻主要專注在研究單一類型之永續相關績效與審計公費之關聯，並且大多數僅使用一種永續相關指標作為衡量變數，而本文使用臺灣樣本以同時研究綜合型的永續揭露績效與細項型的永續環境績效對審計公費之影響，並且採用多種永續評鑒機構所揭露的相關績效作為自變數的衡量指標，因此本文之研究可以為後續學者提供參考文獻。

This paper takes Taiwan listed companies that were rated in the Thomson Reuters Asset4 database from 2010 to 2020 as the research object to explore the impact of sustainability related performance on audit fees. Among them, this paper takes sustainable disclosure performance and sustainable environmental performance as the independent variables of the research model. The empirical results of this paper find that sustainable disclosure performance and sustainable environmental performance do have an impact on audit fees, and when the company's sustainable disclosure performance or sustainable environmental performance is better, the audit fees will be higher.
In the past, the literature mainly focused on studying the relationship between a single type of sustainability related performance and audit fees, and most of them only used one sustainability related indicator as a measurement variable. This paper uses Taiwan samples to study the impact of comprehensive sustainable disclosure performance and detail-based sustainable environmental performance on audit fees, and uses the relevant performance disclosed by various sustainability assessment agencies as the independent variables. Therefore, the research in this paper can provide references for subsequent scholars.

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