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題名 多元共融對職場平等及經營績效之影響分析—以董事會之性別配額為例
Gender Quota of Board and Its Impact on Workplace Equality and Management Performance
作者 柯貞羽
Ke, Jen-Yu
貢獻者 劉梅君
柯貞羽
Ke, Jen-Yu
關鍵詞 多元共融
董事性別配額
關鍵多數
Diversity
Gender quotas of board
Critical mass
日期 2023
上傳時間 9-Mar-2023 18:08:28 (UTC+8)
摘要 企業面對日益艱困的經營環境，善用長期被忽略的女性人力資源，更是不容忽視的解決方法之一，雖然女性勞動參與率提升了，但是女性長期職涯發展卻屢屢受到玻璃天花板等影響。北歐諸國已用其自身實證董事會及經營階層性別多元共融可結合各族群生命經驗，達成決策和影響力的平等，更有助於公司治理，可藉由他國經驗反思我國上市公司女性董事比例長期在12%~14%之間，對職場平等和經營成效之關係。
多元共融職場已是普世價值，從公司治理、關鍵多數和玻璃天花板探討，我國上市公司在讓企業永續經營和企業社會責任之外，董事會之董事性別比例是否具關鍵多數之決策影響力。世界各國透過立法配額制和資訊揭露制，搭配罰鍰、解釋或遵守及建議性質等相關法律效果，已有相當執行成效，我國可以現有規範下，參考他國成效而為未來優化執行之參考。
透過董事會成員多元共融程度和職場平等及經營成效之間的分析，顯示多元共融的董事會亦有助於職場平等及提升經營成效。為有效提升我國董事會性別多元共融程度，可以透過立法規範及道德勸說，同時提供懲罰及獎勵措施，以促進企業公司治理的成效，進而提升勞工之職場平等。
Making good use of female human resource is one of solutions to cope with worsening business environment. Although female labor force participation rate has increased, the female career development is still negatively impacted by glass ceiling and so on. Nordic countries provide the evidence that the diversity board help enhance equality in decision-making and bring benefit for corporate governance. This study aims to discuss the relationship between workplace equality and business performance in Taiwan where the percentage of female board director of listed companies has been remained between12% to 14%.
The diversity workplace has become universal value in which corporate governance、critical mass and glass ceiling gain global attention other than the corporate social responsibility. Literature shows that when female board ratio reaches critical mass, corporate decision-making and performance will be better together with quota system, information disclosure system and legal regulations.
Through the analysis of listed companies required by the government, this study found that diversity board tends to get better performance. This paper thus suggests legislation and moral persuasion measures be adopted in order to promote the effectiveness of corporate governance and improve workplace equality for workers.
參考文獻 一、中文文獻
1.王元章、張眾卓、黃莉盈(2020)。財務報表分析。新陸書局。
2.Barker, R. (2013)。有效能的董事會 :邁向董事與董事會成功之路 (社團法人中華公司治理協會譯)。中華公司治理協會。(原著出版於2010年)
3.吳曉江、戴生雷、史予英(2018). 財務報表分析。崧博出版.。
4.李耀魁.(2019)。財務報表分析寶典。台灣金融研訓院。
5.張元、王筱瑩(2016)。董事會及高階管理階層的性別多樣性與企業社會責任的關聯。亞太經濟管理評論，20(1)，1~44。
6.張雅安(2021)。董事會性別多元化制度之研究—效益與平等之兼容性，國立政治大學法律學系。
7.曹淑琳(2019)。 財務報表分析。新文京開發出版。

二、英文文獻
1.Adams, & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291-309. https://doi.org/10.1016/j.jfineco.2008.10.007
2.Abdul-Jabbar, K. (2020, May 30). Op-Ed: Kareem Abdul-Jabbar: Don’t understand the protests? What you’re seeing is people pushed to the edge. Los Angeles Times. https://www.latimes.com/opinion/story/2020-05-30/dont-understand-the-protests-what-youre-seeing-is-people-pushed-to-the-edge
3.Bowen, H.R.(1953). Social Responsibilities of the Businessman, New York: Haper
4.Carroll, A.B.(1991), The Pyramid of Corporate Social Responsibility Toward the Moral Management of Organizational Stakeholders, Business Horizons, 34, 39-42。
5.Catalyst. (2007), The Double-Bind Dilemma for Women in Leadership: Damned if You Do, Doomed if You Don’t.
6.International Labour Office. (2019), Women in Business and Management: The business case, for change. ILO Publishing. https://www.ilo.org/global/publications/books/WCMS_700953/lang--en/index.htm
7.Joecks, J., Pull, K., & Vetter, K. (2013). Gender Diversity in the Boardroom and Firm Performance: What Exactly Constitutes a "Critical Mass?". Journal of business ethics, 118(1), 61-72. https://doi.org/10.1007/s10551-012-1553-6
8.Kanter, R. M. (1993). Men and women of the corporation. Basic Books.
9.Nili, Y. (2019). Beyond The Numbers: Substantive Gender Diversity In Boardrooms. Indiana law journal (Bloomington), 94(1), 145-202.
10.Nygaard, K. (2011). Forced board changes : evidence from Norway. In: Norwegian School of Economics and Business Administration. Department of Economics.
11.Organization for Economic Co-Operation and Development. (2015), G20/OECD Principles of Corporate Governance, OECD Publishing. Paris
12.Palá-Laguna, R., & Esteban-Salvador, L. (2016). Gender Quota for Boards of Corporations in Spain. European Business Organization Law Review, 17(3), 379-404. https://doi.org/10.1007/s40804-016-0047-x
13.Paxton, P., Hughes, M. M., & Green, J. L. (2006). The International Women`s Movement and Women`s Political Representation, 1893-2003. American sociological review, 71(6), 898-920. https://doi.org/10.1177/000312240607100602
14.Saxena, A. (2014).Workforce Diversity: A Key to Improve Productivity, Procedia Economics and Finance, 11, 76~85.
15.Schein, V.E. & Davidson, M.J. (1993), "THINK MANAGER, THINK MALE", Management Development Review, 6(3). https://doi.org/10.1108/EUM0000000000738
16.Schelling, T. C. (1978). Micromotives and macrobehavior / Thomas C. Schelling (1st ed.). Norton.
17.Singh, V., & Vinnicombe, S. (2004). Why So Few Women Directors in Top UK Boardrooms? Evidence and Theoretical Explanations. Corporate governance : an international review, 12(4), 479-488. https://doi.org/10.1111/j.1467-8683.2004.00388.x
18.Williams,J. (2004), Hitting the Maternal Wall, DOI：110.2307/40252700
19.Williams, N. (2022). Making Mandates Last: Increasing Female Representation on Corporate Boards in the U.S. Michigan journal of gender & law, 29(29.2), 211-241. https://doi.org/10.36641/mjgl.29.2.making
20.Wirth, L. (2001), Breaking the Glass Ceiling: Women in Management, International Labor Office, Geneva
21.World Economic Forum, (2018), The Global Gender Gap Report, https://www.weforum.org/reports/the-global-gender-gap-report-2018

三、網路文獻
1.30% Club, https://30percentclub.org/ (Last Visit 2023/2/15)
2.California Legislative Information, S. B. No.826, https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201720180SB826
3.Catalyst, https://www.catalyst.org/research/women-on-corporate-boards/, (Last Visit 2022/12/21)
4.Cranfield University, The Female FTSE Board Report 2022, https://www.cranfield.ac.uk/femaleftseboardreport, (Last Visit 2023/2/15)
5.Fournier, C. (2017, Septermber, 22). 6 arguments for more gender equality at work. Youmatter. https://youmatter.world/en/equality-men-women-work-performances/
6.FRC, Corporate Governance Code, https://www.frc.org.uk/directors/corporate-governance/uk-corporate-governance-code#current-edition (Last Visit 2023/2/15)
7.Hinchliffe, E. (2022, August 3), Female CEOs run just 4.8% of the world’s largest businesses on the Global 500. Fortune. https://fortune.com/2022/08/03/female-ceos-global-500-thyssenkrupp-martina-merz-cvs-karen-lynch/ (Last Visit 2022/12/21)
8.Mondaq, Germany: Statutory Quotas For Female Board And Management Representation In Germany: What`s The Current Status?, https://www.mondaq.com/germany/corporate-and-company-law/962910/statutory-quotas-for-female-board-and-management-representation-in-germany-what39s-the-current-status
9.Norwegian Public Limited Liability Companies Act, https://lovdata.no/dokument/NL/lov/1997-06-13-45?q=lov%20om%20allmennaksjeselskaper
10.Security Exchange Committee, Proxy Disclosure Enhancements, https://www.sec.gov/rules/final/2009/33-9089.pdf
11.Tan, S.A.(2020/3/17), More women on boards of listed companies in Singapore, The Straits Times, https://www.straitstimes.com/business/companies-markets/more-women-on-boards-of-listed-companies-in-singapore
12.中華公司治理協會，https://www.cga.org.tw/main/default.aspx
13.行政院性別平等會，性別平等政策綱領，https://gec.ey.gov.tw/Page/FD420B6572C922EA (最後瀏覽日：2022/11/8)
14.吳思華(2009)。不確定時代的經營策略。EMBA世界經理文摘。https://web.archive.org/web/20081009170019/http://www.emba.com.tw/emba/speech/142-1.htm
15.金融監督管理委員會。金融監督管理委員會性別平等推動計畫（111至114年)。https://www.fsc.gov.tw/ch/home.jsp?id=674&parentpath=0,7,446 (最後瀏覽日：2023/2/10)
16.財團法人中華民國證券暨期貨市場發展基金會公司治理評鑑資料專區。https://webline.sfi.org.tw/CGE/index.asp (最後瀏覽日：22023/2/11)
17.教育部統計處,學校名錄及相關資訊/學校基本統計資/歷年度資料(81至90學年度), https://depart.moe.edu.tw/ED4500/News_Content.aspx?n=5A930C32CC6C3818&sms=91B3AAE8C6388B96&s=AFE143A7065D4F3C, (最後瀏覽日：2022/6/15)
18.臺灣證券交易所公司治理中心, https://cgc.twse.com.tw/
描述 碩士
國立政治大學
勞工研究所
106262017
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106262017
資料類型 thesis
dc.contributor.advisor 劉梅君zh_TW
dc.contributor.author (Authors) 柯貞羽zh_TW
dc.contributor.author (Authors) Ke, Jen-Yuen_US
dc.creator (作者) 柯貞羽zh_TW
dc.creator (作者) Ke, Jen-Yuen_US
dc.date (日期) 2023en_US
dc.date.accessioned 9-Mar-2023 18:08:28 (UTC+8)-
dc.date.available 9-Mar-2023 18:08:28 (UTC+8)-
dc.date.issued (上傳時間) 9-Mar-2023 18:08:28 (UTC+8)-
dc.identifier (Other Identifiers) G0106262017en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/143699-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 勞工研究所zh_TW
dc.description (描述) 106262017zh_TW
dc.description.abstract (摘要) 企業面對日益艱困的經營環境，善用長期被忽略的女性人力資源，更是不容忽視的解決方法之一，雖然女性勞動參與率提升了，但是女性長期職涯發展卻屢屢受到玻璃天花板等影響。北歐諸國已用其自身實證董事會及經營階層性別多元共融可結合各族群生命經驗，達成決策和影響力的平等，更有助於公司治理，可藉由他國經驗反思我國上市公司女性董事比例長期在12%~14%之間，對職場平等和經營成效之關係。
多元共融職場已是普世價值，從公司治理、關鍵多數和玻璃天花板探討，我國上市公司在讓企業永續經營和企業社會責任之外，董事會之董事性別比例是否具關鍵多數之決策影響力。世界各國透過立法配額制和資訊揭露制，搭配罰鍰、解釋或遵守及建議性質等相關法律效果，已有相當執行成效，我國可以現有規範下，參考他國成效而為未來優化執行之參考。
透過董事會成員多元共融程度和職場平等及經營成效之間的分析，顯示多元共融的董事會亦有助於職場平等及提升經營成效。為有效提升我國董事會性別多元共融程度，可以透過立法規範及道德勸說，同時提供懲罰及獎勵措施，以促進企業公司治理的成效，進而提升勞工之職場平等。		zh_TW
dc.description.abstract (摘要) Making good use of female human resource is one of solutions to cope with worsening business environment. Although female labor force participation rate has increased, the female career development is still negatively impacted by glass ceiling and so on. Nordic countries provide the evidence that the diversity board help enhance equality in decision-making and bring benefit for corporate governance. This study aims to discuss the relationship between workplace equality and business performance in Taiwan where the percentage of female board director of listed companies has been remained between12% to 14%.
The diversity workplace has become universal value in which corporate governance、critical mass and glass ceiling gain global attention other than the corporate social responsibility. Literature shows that when female board ratio reaches critical mass, corporate decision-making and performance will be better together with quota system, information disclosure system and legal regulations.
Through the analysis of listed companies required by the government, this study found that diversity board tends to get better performance. This paper thus suggests legislation and moral persuasion measures be adopted in order to promote the effectiveness of corporate governance and improve workplace equality for workers.		en_US
dc.description.tableofcontents 第一章　緒論 1
第一節　研究動機 1
第二節　研究目的及問題 5
第三節　我國公司治理相關法規 6
第四節　名詞解釋及章節架構 10
第二章　文獻探討 12
第一節　多元化職場理論 12
第二節　各國董事會性別多元共融制度 19
第三節　我國董事會性別多元共融制度 24
第四節　小結 26
第三章　研究設計 28
第一節　研究架構及假說建立 28
第二節　研究方法及研究限制 29
第三節　研究對象及資料概況 30
第四節　變數定義與衡量方式 36
第四章　實證結果分析 42
第一節　職場平等分析 42
第二節　經營成效分析 45
第三節　小結 51
第五章　結論與建議 52
第一節　結論 52
第二節　建議 53
參考文獻 59		zh_TW
dc.format.extent 2789683 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106262017en_US
dc.subject (關鍵詞) 多元共融zh_TW
dc.subject (關鍵詞) 董事性別配額zh_TW
dc.subject (關鍵詞) 關鍵多數zh_TW
dc.subject (關鍵詞) Diversityen_US
dc.subject (關鍵詞) Gender quotas of boarden_US
dc.subject (關鍵詞) Critical massen_US
dc.title (題名) 多元共融對職場平等及經營績效之影響分析—以董事會之性別配額為例zh_TW
dc.title (題名) Gender Quota of Board and Its Impact on Workplace Equality and Management Performanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻
1.王元章、張眾卓、黃莉盈(2020)。財務報表分析。新陸書局。
2.Barker, R. (2013)。有效能的董事會 :邁向董事與董事會成功之路 (社團法人中華公司治理協會譯)。中華公司治理協會。(原著出版於2010年)
3.吳曉江、戴生雷、史予英(2018). 財務報表分析。崧博出版.。
4.李耀魁.(2019)。財務報表分析寶典。台灣金融研訓院。
5.張元、王筱瑩(2016)。董事會及高階管理階層的性別多樣性與企業社會責任的關聯。亞太經濟管理評論，20(1)，1~44。
6.張雅安(2021)。董事會性別多元化制度之研究—效益與平等之兼容性，國立政治大學法律學系。
7.曹淑琳(2019)。 財務報表分析。新文京開發出版。

二、英文文獻
1.Adams, & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291-309. https://doi.org/10.1016/j.jfineco.2008.10.007
2.Abdul-Jabbar, K. (2020, May 30). Op-Ed: Kareem Abdul-Jabbar: Don’t understand the protests? What you’re seeing is people pushed to the edge. Los Angeles Times. https://www.latimes.com/opinion/story/2020-05-30/dont-understand-the-protests-what-youre-seeing-is-people-pushed-to-the-edge
3.Bowen, H.R.(1953). Social Responsibilities of the Businessman, New York: Haper
4.Carroll, A.B.(1991), The Pyramid of Corporate Social Responsibility Toward the Moral Management of Organizational Stakeholders, Business Horizons, 34, 39-42。
5.Catalyst. (2007), The Double-Bind Dilemma for Women in Leadership: Damned if You Do, Doomed if You Don’t.
6.International Labour Office. (2019), Women in Business and Management: The business case, for change. ILO Publishing. https://www.ilo.org/global/publications/books/WCMS_700953/lang--en/index.htm
7.Joecks, J., Pull, K., & Vetter, K. (2013). Gender Diversity in the Boardroom and Firm Performance: What Exactly Constitutes a "Critical Mass?". Journal of business ethics, 118(1), 61-72. https://doi.org/10.1007/s10551-012-1553-6
8.Kanter, R. M. (1993). Men and women of the corporation. Basic Books.
9.Nili, Y. (2019). Beyond The Numbers: Substantive Gender Diversity In Boardrooms. Indiana law journal (Bloomington), 94(1), 145-202.
10.Nygaard, K. (2011). Forced board changes : evidence from Norway. In: Norwegian School of Economics and Business Administration. Department of Economics.
11.Organization for Economic Co-Operation and Development. (2015), G20/OECD Principles of Corporate Governance, OECD Publishing. Paris
12.Palá-Laguna, R., & Esteban-Salvador, L. (2016). Gender Quota for Boards of Corporations in Spain. European Business Organization Law Review, 17(3), 379-404. https://doi.org/10.1007/s40804-016-0047-x
13.Paxton, P., Hughes, M. M., & Green, J. L. (2006). The International Women`s Movement and Women`s Political Representation, 1893-2003. American sociological review, 71(6), 898-920. https://doi.org/10.1177/000312240607100602
14.Saxena, A. (2014).Workforce Diversity: A Key to Improve Productivity, Procedia Economics and Finance, 11, 76~85.
15.Schein, V.E. & Davidson, M.J. (1993), "THINK MANAGER, THINK MALE", Management Development Review, 6(3). https://doi.org/10.1108/EUM0000000000738
16.Schelling, T. C. (1978). Micromotives and macrobehavior / Thomas C. Schelling (1st ed.). Norton.
17.Singh, V., & Vinnicombe, S. (2004). Why So Few Women Directors in Top UK Boardrooms? Evidence and Theoretical Explanations. Corporate governance : an international review, 12(4), 479-488. https://doi.org/10.1111/j.1467-8683.2004.00388.x
18.Williams,J. (2004), Hitting the Maternal Wall, DOI：110.2307/40252700
19.Williams, N. (2022). Making Mandates Last: Increasing Female Representation on Corporate Boards in the U.S. Michigan journal of gender & law, 29(29.2), 211-241. https://doi.org/10.36641/mjgl.29.2.making
20.Wirth, L. (2001), Breaking the Glass Ceiling: Women in Management, International Labor Office, Geneva
21.World Economic Forum, (2018), The Global Gender Gap Report, https://www.weforum.org/reports/the-global-gender-gap-report-2018

三、網路文獻
1.30% Club, https://30percentclub.org/ (Last Visit 2023/2/15)
2.California Legislative Information, S. B. No.826, https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201720180SB826
3.Catalyst, https://www.catalyst.org/research/women-on-corporate-boards/, (Last Visit 2022/12/21)
4.Cranfield University, The Female FTSE Board Report 2022, https://www.cranfield.ac.uk/femaleftseboardreport, (Last Visit 2023/2/15)
5.Fournier, C. (2017, Septermber, 22). 6 arguments for more gender equality at work. Youmatter. https://youmatter.world/en/equality-men-women-work-performances/
6.FRC, Corporate Governance Code, https://www.frc.org.uk/directors/corporate-governance/uk-corporate-governance-code#current-edition (Last Visit 2023/2/15)
7.Hinchliffe, E. (2022, August 3), Female CEOs run just 4.8% of the world’s largest businesses on the Global 500. Fortune. https://fortune.com/2022/08/03/female-ceos-global-500-thyssenkrupp-martina-merz-cvs-karen-lynch/ (Last Visit 2022/12/21)
8.Mondaq, Germany: Statutory Quotas For Female Board And Management Representation In Germany: What`s The Current Status?, https://www.mondaq.com/germany/corporate-and-company-law/962910/statutory-quotas-for-female-board-and-management-representation-in-germany-what39s-the-current-status
9.Norwegian Public Limited Liability Companies Act, https://lovdata.no/dokument/NL/lov/1997-06-13-45?q=lov%20om%20allmennaksjeselskaper
10.Security Exchange Committee, Proxy Disclosure Enhancements, https://www.sec.gov/rules/final/2009/33-9089.pdf
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