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第二節 研究限制與建議
本研究之研究限制與建議如下：
一、未依 CSR 種類給予權重，可能無法表達其與公司治理之關聯性
為避免主觀方式衡量造成研究結果產生誤差，本研究未將企業負面 CSR 事 件給予權重，僅按發生與否以 1 或 0 表達。然而本研究已發現不同負面 CSR 事 件與公司治理之關聯程度不同，本研究結果並未將不同負面 CSR 事件之關聯程 度納入考量，建議後續研究在資料較豐富之情形下，或許可給予負面 CSR 事件 權重進行分析。
二、公司治理變數僅列入股權結構、董監結構及經營層風險相關
本研究探討公司治理與企業社會責任之關聯性，將解釋變數區分為股權結構、
董監結構及經營層風險三類合計五個變數。在林宛瑩等(2009)的研究之中，除此 三類別外，還加入專業經理人角色及財務資訊透明度兩方面，解釋變數總計達到 18 個。建議後續研究在資料較豐富之情形下，或許可對於公司治理更多面向去 探討。
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