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https://nccur.lib.nccu.edu.tw/handle/140.119/150307
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| Title: | CSR報告書的字裡行間：檢視繁體中文可讀性指標與ESG量化績效值之關聯
Revelation between the Lines of CSR Reports: Readability Measure for Traditional Chinese and ESG Score |
| Authors: | 江佑國;林修葳
Chiang, Yu-Kuo;Lin, Hsiou-Wei |
| Contributors: | 會計評論 |
| Keywords: | 企業永續績效;企業永續（社會責任）報告書;可讀性
ESG performance;CSR reports;Readability |
| Date: | 2024-01 |
| Issue Date: | 2024-03-04 10:47:45 (UTC+8) |
| Abstract: | 本研究提出國內財務會計學界所慣用繁體中文可讀性指標CRIE數值和公司中文CSR報告書內容具體性呈反比之觀點，手動蒐集臺灣上市櫃公司在2015年至2021年間發布的CSR報告書內容，作為研究樣本，探討永續(ESG)績效與報告書CRIE數值之間的關聯，該指標數值倚重報告書中難詞的數量衡量其可讀性；本研究並使用臺灣經濟新報資料庫中的TESG永續發展指標，於其三項支柱各取議題實績效，但排除資訊揭露程度部分之得分後取分數總和辨識ESG表現較佳或較差公司，以研究公司是否會因為ESG績效的領先或落後而有不同的揭露行為。實證結果顯示，ESG績效表現優秀或大幅進步的公司，傾向於在其報告書中使用更多的難詞。而ESG績效表現較差的公司則傾向於減少使用難詞的數量。對於ESG績效表現優異或大幅進步的公司，機構投資人的持股比率以及資本支出比率更進一步影響報告書中難詞的使用數。此結果顯示ESG績效表現優秀公司之溝通策略：使用更多的難詞能夠提供更具體且客觀的資訊，以優化溝通效果。因此本論文提出：(1) 研究者宜審慎使用可讀性指標，尤其是傳統的CRIE指標，(2) 報告書中的難詞數更可幫助利益關係人區分ESG實際績效為領先或落後的企業。
This study proposes the view that the CRIE value, a Traditional Chinese readability index commonly used by domestic financial accounting circles, is inversely proportional to the specificity of the company’s Chinese CSR report content. This study hand-collects and examines the CSR reports issued by listed companies in Taiwan from 2015 to 2021 to explore the relationship between ESG performance and the CRIE value of the report. The CRIE value relies on the number of difficult words in the report to measure its readability, while the company’s ESG performance is evaluated by using TESG sustainability scores with respect to the performance in ESG for each of the three (E, S, and G) pillars, with the score for the degree of information disclosure for each pillar excluded, to identify under-performing and over-performing companies in terms of the ESG score. The research investigates whether the disclosure behaviors of companies change with their ESG performance. Empirical results show that companies with excellent or significantly improved ESG performance tend to use more difficult words in their reports. Conversely, companies with lower ESG performance are more likely to reduce the number of difficult words used. For companies with excellent or greatly improved ESG performance, the institutional investor ownership ratio and capital expenditure ratio further moderate the association between ESG performance and the use of difficult words in the reports. This indicates that companies with good ESG performance believe that using more difficult words provides more specific and objective information, thus optimizing communication effects. Therefore, this study suggests that researchers should use readability indices with caution, especially the traditional CRIE index, and that the number of difficult words in the report can also help stakeholders distinguish companies that are leading or lagging in actual ESG performance. |
| Relation: | 會計評論, 78, 85-121 |
| Data Type: | article |
| DOI 連結: | http://doi.org/10.6552/JOAR.202401_(78).0003 |
| DOI: | 10.6552/JOAR.202401_(78).0003 |
| Appears in Collections: | [會計評論] 期刊論文
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