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題名 企業員工組成特性、CSR揭露與員工績效之關聯性—我國生技醫療業之實證研究
The relationships among demographic characteristics of employees, CSR disclosure and employee performance–An empirical investigation of Taiwan biotechnology and medical industry作者 蔡紹文
Tsai, Shao-Wen貢獻者 王文英
Wang, Wen-Ying
蔡紹文
Tsai, Shao-Wen關鍵詞 人力資本
員工組成特性
員工績效
利害關係人
CSR報告書揭露情況
生技醫療業
Human capital
Demographic characteristics of employees
Employee performance
Stakeholder
CSR disclosure
biotechnology and medical industry日期 2022 上傳時間 1-Aug-2022 17:05:26 (UTC+8) 摘要 結合人力資本及CSR領域之相關文獻可知，員工身為企業內部(Stuart 2002; Brammer, Millington, and Rayton 2007; Jacinto and Carvalho 2009; De Roeck, El Akremi, and Swaen 2016)且主要（廖婉鈞、林月雲與虞邦祥 2009；Slack, Corlett and Morris 2015）之利害關係人，在市場、財務資本及規模經濟等傳統要素之影響被全球化及其他環境變動削弱之情況下，似已成為企業永續競爭優勢的最終來源(Ulrich and Lake 1991)。而過往人力資本攸關研究對於人力資本衡量指標間可直觀辨認之領先、落後關係鮮有著墨，且員工在早期企業及學術界對CSR之討論中，亦為較罕見之探討對象(Stuart 2002; Aguilera et al. 2007; De Roeck et al. 2016)，Bhattacharya, Sen, and Korschun (2008)更指出企業管理階層對不同族群員工對CSR之需求知之甚少。 作為上述討論缺口之補充，本研究以生技醫療業這個受政府著重扶植、未來前景看好、仰賴專業人才投入，且雖產品或服務涉及公眾健康安全，卻尚未如食品業般被納入須強制編製並申報CSR報告書之受規範客體的產業為研究標的。先對該產業上市上櫃企業之CSR報告書進行資訊內容分析，以瞭解該產業CSR報告書之揭露情況，再參酌張文菁等人 (2006)與Wright and Snell (1991)之研究，將年齡、年資、教育程度及性別等員工組成特性視為能影響員工績效之前置變因，探討該等員工組成特性與員工績效間之關聯性，並進一步分析員工組成特性和CSR報告書揭露情況之交互作用對員工績效之影響。茲將所獲之研究結論羅列如下：一、我國生技醫療業企業CSR報告書以「客戶及產品」主題之揭露情況最佳。二、我國生技醫療業各子產業中，「藥局業」企業之CSR報告書整體揭露情況為其中最差者。三、「員工年資」與員工績效呈顯著正相關。四、所有員工組成特性和CSR報告書「整體」揭露情況之交互作用與員工績效間之關聯性均「未達統計顯著」；個別員工組成特性和CSR報告書不同「主題」揭露情況之交互作用與員工績效則呈「顯著相關」。
In order to fill the insufficiency of exploration in the past literature in the field of human capital as well as of CSR, as a supplement, the present empirical study was concentrated on Taiwan biotechnology and medical industry, an industry relying heavily on professional talent, having been significantly supported by the government in Taiwan for quite a while, besides, the products and/or services of which do involve public health and safety; nonetheless, the companies in this industry, unlike those in the food industry, have not yet been included within the scope of objects mandated to prepare and declare CSR reports by the relevant regulations. To begin with, content analyses were carried out on the 2015-2019 CSR reports of Taiwanese listed companies in biotechnology and medical industry for assessing the CSR disclosures of them. Then this study accounted demographic characteristics of employees comprising age, seniority, education level, and gender to be the antecedent variables that can influence employee performance, after referring to the previous research (i.e., Wright and Snell 1991; Chang et al. 2006), so as to probe the relationships between respective demographic characteristics of employees and employee performance, and further analyzed the interaction effect on employee performance led to by combination of demographic characteristics of employees alongside CSR disclosure. The conclusions drawn on the basis of the empirical result are listed below:1. On average, information vis-à-vis the “Customer and Product” topic is disclosed most completely among all topics in the CSR reports of the companies in Taiwan biotechnology and medical industry.2. When it comes to the “overall disclosure condition” of CSR report, “the pharmacy sub-industry” performs “worse than any other sub-industry” under the biotechnology and medical industry in Taiwan.3. A “significant and positive correlation” is found between “employee seniority and employee performance”.4. 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國立政治大學
會計學系
106353037資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106353037 資料類型 thesis dc.contributor.advisor 王文英 zh_TW dc.contributor.advisor Wang, Wen-Ying en_US dc.contributor.author (Authors) 蔡紹文 zh_TW dc.contributor.author (Authors) Tsai, Shao-Wen en_US dc.creator (作者) 蔡紹文 zh_TW dc.creator (作者) Tsai, Shao-Wen en_US dc.date (日期) 2022 en_US dc.date.accessioned 1-Aug-2022 17:05:26 (UTC+8) - dc.date.available 1-Aug-2022 17:05:26 (UTC+8) - dc.date.issued (上傳時間) 1-Aug-2022 17:05:26 (UTC+8) - dc.identifier (Other Identifiers) G0106353037 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140975 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 106353037 zh_TW dc.description.abstract (摘要) 結合人力資本及CSR領域之相關文獻可知，員工身為企業內部(Stuart 2002; Brammer, Millington, and Rayton 2007; Jacinto and Carvalho 2009; De Roeck, El Akremi, and Swaen 2016)且主要（廖婉鈞、林月雲與虞邦祥 2009；Slack, Corlett and Morris 2015）之利害關係人，在市場、財務資本及規模經濟等傳統要素之影響被全球化及其他環境變動削弱之情況下，似已成為企業永續競爭優勢的最終來源(Ulrich and Lake 1991)。而過往人力資本攸關研究對於人力資本衡量指標間可直觀辨認之領先、落後關係鮮有著墨，且員工在早期企業及學術界對CSR之討論中，亦為較罕見之探討對象(Stuart 2002; Aguilera et al. 2007; De Roeck et al. 2016)，Bhattacharya, Sen, and Korschun (2008)更指出企業管理階層對不同族群員工對CSR之需求知之甚少。 作為上述討論缺口之補充，本研究以生技醫療業這個受政府著重扶植、未來前景看好、仰賴專業人才投入，且雖產品或服務涉及公眾健康安全，卻尚未如食品業般被納入須強制編製並申報CSR報告書之受規範客體的產業為研究標的。先對該產業上市上櫃企業之CSR報告書進行資訊內容分析，以瞭解該產業CSR報告書之揭露情況，再參酌張文菁等人 (2006)與Wright and Snell (1991)之研究，將年齡、年資、教育程度及性別等員工組成特性視為能影響員工績效之前置變因，探討該等員工組成特性與員工績效間之關聯性，並進一步分析員工組成特性和CSR報告書揭露情況之交互作用對員工績效之影響。茲將所獲之研究結論羅列如下：一、我國生技醫療業企業CSR報告書以「客戶及產品」主題之揭露情況最佳。二、我國生技醫療業各子產業中，「藥局業」企業之CSR報告書整體揭露情況為其中最差者。三、「員工年資」與員工績效呈顯著正相關。四、所有員工組成特性和CSR報告書「整體」揭露情況之交互作用與員工績效間之關聯性均「未達統計顯著」；個別員工組成特性和CSR報告書不同「主題」揭露情況之交互作用與員工績效則呈「顯著相關」。 zh_TW dc.description.abstract (摘要) In order to fill the insufficiency of exploration in the past literature in the field of human capital as well as of CSR, as a supplement, the present empirical study was concentrated on Taiwan biotechnology and medical industry, an industry relying heavily on professional talent, having been significantly supported by the government in Taiwan for quite a while, besides, the products and/or services of which do involve public health and safety; nonetheless, the companies in this industry, unlike those in the food industry, have not yet been included within the scope of objects mandated to prepare and declare CSR reports by the relevant regulations. To begin with, content analyses were carried out on the 2015-2019 CSR reports of Taiwanese listed companies in biotechnology and medical industry for assessing the CSR disclosures of them. Then this study accounted demographic characteristics of employees comprising age, seniority, education level, and gender to be the antecedent variables that can influence employee performance, after referring to the previous research (i.e., Wright and Snell 1991; Chang et al. 2006), so as to probe the relationships between respective demographic characteristics of employees and employee performance, and further analyzed the interaction effect on employee performance led to by combination of demographic characteristics of employees alongside CSR disclosure. The conclusions drawn on the basis of the empirical result are listed below:1. On average, information vis-à-vis the “Customer and Product” topic is disclosed most completely among all topics in the CSR reports of the companies in Taiwan biotechnology and medical industry.2. When it comes to the “overall disclosure condition” of CSR report, “the pharmacy sub-industry” performs “worse than any other sub-industry” under the biotechnology and medical industry in Taiwan.3. A “significant and positive correlation” is found between “employee seniority and employee performance”.4. Despite the fact that there is “no significant correlation” discovered between “all product-terms” made up of variable(s) of every demographic characteristic of employees and of overall disclosure condition of CSR report, and employee performance”, “employee performance” is detected to “significantly correlate” with “interaction effect from respective demographic characteristics of employees combined with disclosing condition of information under different CSR topics separately”. en_US dc.description.tableofcontents 圖目錄 ii表目錄 iii第一章 緒論 1 第一節 研究背景及動機 1 第二節 研究目的及問題 3 第三節 論文架構及研究流程 4第二章 文獻探討 6 第一節 人力資本及其對企業之影響 6 第二節 CSR對員工之影響 11 第三節 GRI G4與GRI準則 18 第四節 CSR相關資訊揭露情況之評分 26第三章 研究設計 29 第一節 觀念性架構 29 第二節 研究假說 30 第三節 變數定義與衡量 34 第四節 樣本選取與資料來源 38 第五節 資料分析方法 39 第六節 實證模型 40第四章 實證結果分析 42 第一節 樣本與變數概況 42 第二節 我國生技醫療業企業CSR報告書揭露情況 45 第三節 相關係數分析 53 第四節 複迴歸分析 55第五章 研究結論與建議 65 第一節 研究結論 65 第二節 研究建議 67 第三節 研究貢獻 70 第四節 研究限制 71參考文獻 72 zh_TW dc.format.extent 4010136 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106353037 en_US dc.subject (關鍵詞) 人力資本 zh_TW dc.subject (關鍵詞) 員工組成特性 zh_TW dc.subject (關鍵詞) 員工績效 zh_TW dc.subject (關鍵詞) 利害關係人 zh_TW dc.subject (關鍵詞) CSR報告書揭露情況 zh_TW dc.subject (關鍵詞) 生技醫療業 zh_TW dc.subject (關鍵詞) Human capital en_US dc.subject (關鍵詞) Demographic characteristics of employees en_US dc.subject (關鍵詞) Employee performance en_US dc.subject (關鍵詞) Stakeholder en_US dc.subject (關鍵詞) CSR disclosure en_US dc.subject (關鍵詞) biotechnology and medical industry en_US dc.title (題名) 企業員工組成特性、CSR揭露與員工績效之關聯性—我國生技醫療業之實證研究 zh_TW dc.title (題名) The relationships among demographic characteristics of employees, CSR disclosure and employee performance–An empirical investigation of Taiwan biotechnology and medical industry en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻王文英與張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期（7月）：89-117。王炯能，2006，人力資本與組織財務績效關係之探討，國立中央大學人力資源管理研究所碩士論文。全球永續性報告協會，2014，GRI G4永續性報告指南：實施手冊，吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯，臺北：社團法人中華民國企業永續發展協會。（原著出版年：2013）全球永續性報告協會，2017，合併整套的GRI永續性報導準則2018，吳文雅、莫冬立、張凱評、陳科里、巫宜株、陳譽文、翁儷嘉與宋彥霆譯，臺北：社團法人中華民國企業永續發展協會。（原著出版年：2016）汪嘉林，2011，我國生技製藥產業創新演化的回顧與前瞻，科學發展期刊，第457期（1月）：146-150。林灼榮、蔡榮德、邱敬貿與康家維，2007，研發投入與人力資本對臺灣紡織與通訊產業生產效率攸關性之研究，東吳經濟商學學報，第58期（9月）：89-120。張文菁、凌雅慧、陳穎峰與張健豪，2006，產業環境影響下企業人力資本系統與組織創新績效關係之研究，人力資源管理學報，第6卷第1期（3月）：101-122。張景福，2010，人力資本、外溢效果與廠商生產力及技術效率：以臺灣製造業為例，國立臺灣大學經濟學系博士論文。張景福與劉錦添，2013，人力資本與技術效率：臺灣製造業之實證研究。人文及社會科學集刊，第25卷第2期（6月）：307-344。楊忠城、蔡宗益與傅鍾仁，2010，人力資本與知識外溢效果：以臺灣會計師事務所為例，中山管理評論，第18卷第1期（3月）：251-279。經濟部，2020，2020生技產業白皮書，臺北市：經濟部工業局。經濟部，2021，2021生技產業白皮書，臺北市：經濟部工業局。經濟部生技醫藥產業發展推動小組，2020，2021中華民國生技醫藥產業簡介，臺北市：經濟部工業局。經濟部生技醫藥產業發展推動小組，2021，2022中華民國生技醫藥產業簡介，臺北市：經濟部工業局。廖婉鈞、林月雲與虞邦祥，2009，知覺組織利害關係人重要程度與組織績效之關係：企業責任作為之中介效果，管理學報，第26卷第2期（4月）：66-82。劉正田，2002，無形資產、成長機會與股票報酬關係之研究，會計評論，第35期（7月）：1-29。蔡明春、鄭青展與李日興，2005，大陸直接員工職能與工作績效之研究－以臺商監視器零件產業為例，文大商管學報，第10卷第1期（6月）：53-73。Klynveld Peat Marwick Goerdeler (KPMG)安侯建業，2021，醫療照護與生技投資展望調查報告（中文版）。檢自：https://assets.kpmg/content/dam/kpmg/tw/pdf/2021/03/2021-healthcare-investment-outlook-zh.pdf.英文文獻Abbott, W. 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