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.