企業社會責任在各國已是企業的必要行為，各國規範企業出具社會責任報告書，揭露企業行使的各項社會責任行為。透過企業社會責任揭露，使其對外透明化，並有利相關利害關係人。台灣政府以及金融監督管理委員會，亦建立規範要求企業遵守。於2014年強制部分企業需出具企業社會責任報告書，2015年時強制每間上市上櫃企業出具報告書。本研究以台灣上市上櫃公司為其研究樣本，研究期間為2014年至2017年。研究探討問題之一為參與企業社會責任活動較積極的公司是否較不會從事盈餘管理，之二為是否企業社會責任活動抑制盈餘管理之現象會因公司為家族成員所掌控而弱化。實證結果發現，一般公司參與企業社會責任會抑制盈餘管理行為而有家族企業掌控之公司，會弱化參與企業社會責任抑制盈餘管理的現象。

This study examines if corporate social responsible (CSR) firms are less likely to engage in earnings management (EM) activities. Further, I investigate how family involvement in ownership and management affect CSR-EM relation. Sample is composed of listed companies in Taiwan from 2014 to 2017. The empirical results show that the participation of companies in CSR activities can reduce earning management. Moreover, I find that if the companies are controlled by family members, the negative impact of CSR on EM will be weakened.

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