董監事暨重要職員責任保險與企業社會責任報告書自願性確信之關係

The Association Between Directors' and Officers' Liability Insurance and Voluntary Assurance of Corporate Social Responsibility Report

10.6295/TAMJ.202302_23(1).0003

陳瑞斌(Jui-Pin Chen)；薛仲成(Chung-Cheng Hsueh)

董監事暨重要職員責任保險 ； 企業社會責任報告書 ； 確信 ； 超額投保金額 ； directors' and officers' liability insurance ； corporate social responsibility report ； assurance ； abnormal insurance coverage

台灣管理學刊

23卷1期（2023 / 02 / 01）

51 - 97

繁體中文;英文

本文旨在探討購買董監事暨重要職員責任保險（簡稱D&O保險）是否會影響公司自願將企業社會責任報告書（簡稱CSR報告書）交付第三方確信，以2013年至2018年台灣上市公司為樣本，實證結果發現有購買D&O保險的公司，自願將CSR報告書交付第三方確信的意願較高。其次，進一步分析有購買D&O保險的公司，發現超額投保金額愈大時，公司自願將CSR報告書交付第三方確信的意願較低。

This study aims to examine whether the insuring directors' and officers' liability insurance (D&O Insurance) will affect the companies' willingness to voluntarily deliver the corporate social responsibility reports (CSR Reports) to the third parties to assure them. Using 2013-2018 Taiwanese listed companies as the sample, the results show that companies that purchased D&O Insurance have a higher willingness to voluntarily deliver CSR reports to the third party to assure them. Secondly, further analysis of companies that purchased D&O Insurance, it found that companies that have over-insured D&O Insurance have decreased their willingness to voluntarily deliver CSR reports to the third parties to assure them.

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