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題名 員工參與在ESG策略實施中的重要性
The Importance of Employee Engagement in ESG Strategy Implementation作者 陳文榮
Chen, Wen-Jung貢獻者 張元晨
陳文榮
Chen, Wen-Jung關鍵詞 ESG績效
員工參與
員工滿意度
心理認同感
ESG performance
employee engagement
employee satisfaction
psychological identity日期 2026 上傳時間 2-Feb-2026 12:13:01 (UTC+8) 摘要 隨著ESG投資和監管的興起，以及投資人與主管機關對企業 ESG 表現的關注日益提升，企業若能展現良好的永續實踐，不僅有助於塑造正面形象與提升信賴度，亦能吸引更多資金與顧客支持，降低潛在風險，並強化其長期價值。近年來台灣有些企業也開始學習歐美日企業界推行ESG的做法，除了企業本身推動的ESG相關活動以外，亦有部分企業也開始提供資源並鼓勵員工，由公司員工開始自行規劃以及親身參加ESG相關活動。本研究探討員工參與對於金融業ESG表現的影響，通過分析員工參與和ESG績效之間的關係，驗證員工參與是否為提升ESG表現的關鍵因素。研究結果發現，員工參與度及其細緻度對ESG績效有正向影響，且不同年齡、部門與年資的員工在參與度、滿意度與認同感上存在顯著差異；同時，員工滿意度與心理認同感對ESG績效具明顯的中介作用，不會被參與度取代。
With the rise of ESG investment and regulation, and the increasing attention of investors and regulatory authorities to corporate ESG performance, if companies can demonstrate good sustainable practices, it will not only help to shape a positive image and enhance credibility, but also attract more funds and customer support, reduce potential risks, and enhance its long-term value. In recent years, some Taiwanese companies have also begun to learn from the practices of the European, American and Japanese business communities in promoting ESG. In addition to ESG-related activities promoted by the companies themselves, some companies have also begun to provide resources and encourage employees, and company employees have begun to plan and personally participate in ESG-related activities. This study explores the impact of employee participation on the ESG performance of the financial industry. By analyzing the relationship between employee participation and ESG performance, it hopes to verify whether employee participation is a key factor in improving ESG performance. The results show that employee participation and its detail have a positive impact on ESG performance, and there are significant differences in participation, satisfaction and identity among employees of different ages, departments and years of service; at the same time, employee satisfaction and psychological identity have a significant mediating effect on ESG performance and will not be replaced by participation.參考文獻 一、中文文獻 1.丁裕家、陳勤忠、陳飛帆(2021)，「從企業成長觀點探討社會責任績效之價值創造」，管理學報，第38卷，第1期，第81-105頁。 2.王守順（2023），將ESG 導入房地產與銷售績效之研究，國立成功大學高階管理碩士在職專班(EMBA)碩士論文。 3.王美蒂（2023），ESG與媒體效果對公司績效與風險的影響-以臺灣金融控股公司為例，輔仁大學金融與國際企業學系金融碩士在職專班 4.王筱琪（2022），ESG 對企業在新冠肺炎衝擊下之影響-以臺灣上市櫃企業為例，淡江大學財務金融學系碩士在職專班碩士論文。 5.包沂靄（2022），ESG 對公司價值之影響，中原大學會計學系碩士論文。 6.吳庭妤（2022），企業ESG政策對企業形象與顧客忠誠度之影響－以中華電信為例，國立臺北商業大學企業管理系(所)碩士論文。 7.呂志昆（2022），企業ESG表現與財務績效之關聯性分析，國立中山大學經濟學研究所碩士論文。 8.巫政儀（2022），探討負面事件對履行 ESG 企業之影響，國立臺中科技大學財務金融系碩士論文。 9.李大維（2022），ESG對臺灣上市櫃公司股票報酬之影響：以新冠肺炎疫情期間為例，國立臺灣大學財務金融學研究所碩士論文。 10.李佳蓉、黃郁婷 (2021)。企業ESG 實施對員工工作幸福感的影響。公共行政學報，第62 卷，第2 期，頁247-274。 11.李海瑜（2023），探討中國大陸 A 股上市銀行ESG、財務績效、股票報酬率的相關性，國立臺北科技大學經營管理系碩士論文。 12.李湘溥（2014 ），人格特質和員工參與對組織承諾之影響-以某區域教學醫院為例。逢甲大學經營管理碩士在職專班碩士論文。 13.林宛頤（2024），探討本國金融控股公司永續報告書內容對企業獲利及股價的影響，國立臺灣師範大學高階經理人企業管理碩士在職專班(EMBA)碩士論文。 14.林建宏、許惠美 (2023)。企業ESG 實踐與員工幸福感：以臺灣企業為例。管理學報，第64 卷，第2 期，頁223-248。 15.林美金（2021），企業ESG表現與財務績效之關聯性分析，國立金門大學企業管理學系碩士班碩士論文。 16.林泰安(1995)，員工參與制度與勞資關係氣候之研究-以楠梓加工區中資、美資及日資為例。義守大學企業管理研究所碩士論文。 17.林泰安（1995），員工參與制度與勞資關係氣候之研究-以楠梓加工區中資、美資及日資為例。義守大學企業管理研究所碩士論文。 18.林惠誼（2020），差異化股權結構及公司治理機制對經營績效之影響：臺灣家族及非家族企業之實證研究，中國科技大學企業管理學系碩士論文。 19.林欽榮（1983），管理心理學，台北，五南書局。 20.邰天雨（2023），ESG 負面新聞對公司財務績效之影響以及公司治理之調節效果—以台灣企業為例，國立暨南國際大學國際企業學系碩士論文。 21.國際勞工組織(ILO：International Labor Organization)(2014).取自於http://www.ilo.org/global/lang--en/index.htm資料檢索日期：2014年12 月30日 22.張乃文（2015），組織支持對福利制度滿意度與組織承諾的中介效用-員工參與的調節效果。國立高雄師範大學人力與知識管理研究所碩士論文。 23.張立民（1989），參與管理式管理制度在國企業的應用-以大高雄地區為例。國立中山大學企業管理研究所碩士論文。 24.張俊陞（2023），ESG 對消費者支付溢價意願的影響，國立臺灣師範大學管理研究所碩士論文。 25.戚樹誠，李長貴（1995），企業組織員工參與之實證研究，管理科學學報，第12卷第2期，頁281-312。 26.許士軍（1993），管理學，台北市：東華。 27.連浥傑（2022），ESG評價對公司價值之影響析，嶺東科技大學財務金融系碩士班碩士論文。 28.陳澤佑（2022），ESG品牌溝通、品牌信譽度與品牌知名度對購買意願的影響，大同大學事業經營學系(所)碩士論文。 29.傅肅良（1983），人事管理(初版)，台北，三民書局。 30.游孟軒（2022），SASB 準則下台灣上市公司 ESG 揭露程度與財務績效之關聯性探討，國立政治大學會計學系學位論文碩士論文。 31.湯偉宏（2020），企業投入ESG效益之研究–以總體經濟、機構投資人探討. 國立政治大學金融學系碩士論文。 32.黃氏草璃(2023)，員工參與、員工激勵與工作環境對工作績效的影響－以工作滿意度為中介變數。南華大學企業管理學系管理科學碩博士班博士論文。 33.黃偉竣（2022），新冠疫情及ESG投資對股價報酬率之影響. 國立中央大學財務金融學系碩士論文。 34.葉銀華、李存修、柯承恩（2002），公司治理與評等系統，商智文化。 35.歐式達（2023），公股銀行之ESG永續績效與財務績效關聯性研究. 國立臺北大學國際財務金融碩士在職專班(IEMBA)碩士論文。 36.蔡金城（1996），組織內參與管理程度與勞資關係之研究－以第一類上市股電機業為例。東吳大學企業管理研究所碩士論文。 37.蔡翼聰(2023)，壽險業推動社會責任對員工參與行為意願之研究-以組織公民行為為調節效果。國立臺中科技大學保險金融管理系碩士班碩士論文。 38.蕭慶璋（2004），公營企業員工參與制對工作滿足、組織承諾與工作投入之實證研究。義守大學工業工程與管理學系碩士論文。 39.賴建福（2022），COVID-19 期間企業ESG表現對臺灣股市影響：以科技產業為例，國立臺北大學國際財務金融現役軍人營區碩士在職專班(MIEMBA)碩士論文。 40.戴明琴（2021），金融業員工對 ESG 認知及成效認同度之研究–以玉山金控為例，國立台北大學企業管理研究所碩士論文。 41.鍾旻芝（2006），勞動者之員工參與、工作溝通、勞資關係關聯性之實證研究－以電子產業勞動者為研究對象。中國文化大學勞動學研究所。碩士論文 42.簡重均(2025)，探討員工參與企業社會責任對組織承諾的影響-自我決定理論觀點。明志科技大學經營管理系碩士班碩士班碩士論文。 43.嚴婉慈（2024）， ESG會讓股價報酬比較穩定及降低風險嗎? ，國立高雄科技大學國際企業系碩士論文。 44.蘇佳寶（2023），企業ESG評分對於其股票波動度影響之探討，國立師範大學管理研究所碩士論文。 二、英文文獻 1.Abiddin, N. 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國立政治大學
國際金融碩士學位學程
112ZB1076資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112ZB1076 資料類型 thesis dc.contributor.advisor 張元晨 zh_TW dc.contributor.author (Authors) 陳文榮 zh_TW dc.contributor.author (Authors) Chen, Wen-Jung en_US dc.creator (作者) 陳文榮 zh_TW dc.creator (作者) Chen, Wen-Jung en_US dc.date (日期) 2026 en_US dc.date.accessioned 2-Feb-2026 12:13:01 (UTC+8) - dc.date.available 2-Feb-2026 12:13:01 (UTC+8) - dc.date.issued (上傳時間) 2-Feb-2026 12:13:01 (UTC+8) - dc.identifier (Other Identifiers) G0112ZB1076 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/161363 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際金融碩士學位學程 zh_TW dc.description (描述) 112ZB1076 zh_TW dc.description.abstract (摘要) 隨著ESG投資和監管的興起，以及投資人與主管機關對企業 ESG 表現的關注日益提升，企業若能展現良好的永續實踐，不僅有助於塑造正面形象與提升信賴度，亦能吸引更多資金與顧客支持，降低潛在風險，並強化其長期價值。近年來台灣有些企業也開始學習歐美日企業界推行ESG的做法，除了企業本身推動的ESG相關活動以外，亦有部分企業也開始提供資源並鼓勵員工，由公司員工開始自行規劃以及親身參加ESG相關活動。本研究探討員工參與對於金融業ESG表現的影響，通過分析員工參與和ESG績效之間的關係，驗證員工參與是否為提升ESG表現的關鍵因素。研究結果發現，員工參與度及其細緻度對ESG績效有正向影響，且不同年齡、部門與年資的員工在參與度、滿意度與認同感上存在顯著差異；同時，員工滿意度與心理認同感對ESG績效具明顯的中介作用，不會被參與度取代。 zh_TW dc.description.abstract (摘要) With the rise of ESG investment and regulation, and the increasing attention of investors and regulatory authorities to corporate ESG performance, if companies can demonstrate good sustainable practices, it will not only help to shape a positive image and enhance credibility, but also attract more funds and customer support, reduce potential risks, and enhance its long-term value. In recent years, some Taiwanese companies have also begun to learn from the practices of the European, American and Japanese business communities in promoting ESG. In addition to ESG-related activities promoted by the companies themselves, some companies have also begun to provide resources and encourage employees, and company employees have begun to plan and personally participate in ESG-related activities. This study explores the impact of employee participation on the ESG performance of the financial industry. By analyzing the relationship between employee participation and ESG performance, it hopes to verify whether employee participation is a key factor in improving ESG performance. The results show that employee participation and its detail have a positive impact on ESG performance, and there are significant differences in participation, satisfaction and identity among employees of different ages, departments and years of service; at the same time, employee satisfaction and psychological identity have a significant mediating effect on ESG performance and will not be replaced by participation. en_US dc.description.tableofcontents 摘要 I ABSTRACT II 目錄 III 圖目錄 V 表目錄 VI 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究問題與研究目的 4 第三節 研究步驟與研究流程 6 第二章 文獻探討 9 第一節 ESG概念與發展 9 第二節 ESG對公司績效的影響 12 第三節 員工參與 16 第三章 研究方法 27 第一節 研究架構 27 第二節 研究假說 28 第三節 研究工具 30 第四節 研究對象與抽樣設計 34 第五節 統計分析方法 34 第四章 研究結果與分析 37 第一節 樣本資料分析 37 第二節 信效度分析 45 第三節 人口統計變項在各構面之差異分析 46 第四節 相關分析 53 第五節 迴歸分析 54 第六節 研究假說之驗證 57 第五章 結論與分析 61 第一節 結論 61 第二節 建議事項 62 參考文獻 65 附錄 開放性問答之詳細填答成果 76 zh_TW dc.format.extent 2769568 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112ZB1076 en_US dc.subject (關鍵詞) ESG績效 zh_TW dc.subject (關鍵詞) 員工參與 zh_TW dc.subject (關鍵詞) 員工滿意度 zh_TW dc.subject (關鍵詞) 心理認同感 zh_TW dc.subject (關鍵詞) ESG performance en_US dc.subject (關鍵詞) employee engagement en_US dc.subject (關鍵詞) employee satisfaction en_US dc.subject (關鍵詞) psychological identity en_US dc.title (題名) 員工參與在ESG策略實施中的重要性 zh_TW dc.title (題名) The Importance of Employee Engagement in ESG Strategy Implementation en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻 1.丁裕家、陳勤忠、陳飛帆(2021)，「從企業成長觀點探討社會責任績效之價值創造」，管理學報，第38卷，第1期，第81-105頁。 2.王守順（2023），將ESG 導入房地產與銷售績效之研究，國立成功大學高階管理碩士在職專班(EMBA)碩士論文。 3.王美蒂（2023），ESG與媒體效果對公司績效與風險的影響-以臺灣金融控股公司為例，輔仁大學金融與國際企業學系金融碩士在職專班 4.王筱琪（2022），ESG 對企業在新冠肺炎衝擊下之影響-以臺灣上市櫃企業為例，淡江大學財務金融學系碩士在職專班碩士論文。 5.包沂靄（2022），ESG 對公司價值之影響，中原大學會計學系碩士論文。 6.吳庭妤（2022），企業ESG政策對企業形象與顧客忠誠度之影響－以中華電信為例，國立臺北商業大學企業管理系(所)碩士論文。 7.呂志昆（2022），企業ESG表現與財務績效之關聯性分析，國立中山大學經濟學研究所碩士論文。 8.巫政儀（2022），探討負面事件對履行 ESG 企業之影響，國立臺中科技大學財務金融系碩士論文。 9.李大維（2022），ESG對臺灣上市櫃公司股票報酬之影響：以新冠肺炎疫情期間為例，國立臺灣大學財務金融學研究所碩士論文。 10.李佳蓉、黃郁婷 (2021)。企業ESG 實施對員工工作幸福感的影響。公共行政學報，第62 卷，第2 期，頁247-274。 11.李海瑜（2023），探討中國大陸 A 股上市銀行ESG、財務績效、股票報酬率的相關性，國立臺北科技大學經營管理系碩士論文。 12.李湘溥（2014 ），人格特質和員工參與對組織承諾之影響-以某區域教學醫院為例。逢甲大學經營管理碩士在職專班碩士論文。 13.林宛頤（2024），探討本國金融控股公司永續報告書內容對企業獲利及股價的影響，國立臺灣師範大學高階經理人企業管理碩士在職專班(EMBA)碩士論文。 14.林建宏、許惠美 (2023)。企業ESG 實踐與員工幸福感：以臺灣企業為例。管理學報，第64 卷，第2 期，頁223-248。 15.林美金（2021），企業ESG表現與財務績效之關聯性分析，國立金門大學企業管理學系碩士班碩士論文。 16.林泰安(1995)，員工參與制度與勞資關係氣候之研究-以楠梓加工區中資、美資及日資為例。義守大學企業管理研究所碩士論文。 17.林泰安（1995），員工參與制度與勞資關係氣候之研究-以楠梓加工區中資、美資及日資為例。義守大學企業管理研究所碩士論文。 18.林惠誼（2020），差異化股權結構及公司治理機制對經營績效之影響：臺灣家族及非家族企業之實證研究，中國科技大學企業管理學系碩士論文。 19.林欽榮（1983），管理心理學，台北，五南書局。 20.邰天雨（2023），ESG 負面新聞對公司財務績效之影響以及公司治理之調節效果—以台灣企業為例，國立暨南國際大學國際企業學系碩士論文。 21.國際勞工組織(ILO：International Labor Organization)(2014).取自於http://www.ilo.org/global/lang--en/index.htm資料檢索日期：2014年12 月30日 22.張乃文（2015），組織支持對福利制度滿意度與組織承諾的中介效用-員工參與的調節效果。國立高雄師範大學人力與知識管理研究所碩士論文。 23.張立民（1989），參與管理式管理制度在國企業的應用-以大高雄地區為例。國立中山大學企業管理研究所碩士論文。 24.張俊陞（2023），ESG 對消費者支付溢價意願的影響，國立臺灣師範大學管理研究所碩士論文。 25.戚樹誠，李長貴（1995），企業組織員工參與之實證研究，管理科學學報，第12卷第2期，頁281-312。 26.許士軍（1993），管理學，台北市：東華。 27.連浥傑（2022），ESG評價對公司價值之影響析，嶺東科技大學財務金融系碩士班碩士論文。 28.陳澤佑（2022），ESG品牌溝通、品牌信譽度與品牌知名度對購買意願的影響，大同大學事業經營學系(所)碩士論文。 29.傅肅良（1983），人事管理(初版)，台北，三民書局。 30.游孟軒（2022），SASB 準則下台灣上市公司 ESG 揭露程度與財務績效之關聯性探討，國立政治大學會計學系學位論文碩士論文。 31.湯偉宏（2020），企業投入ESG效益之研究–以總體經濟、機構投資人探討. 國立政治大學金融學系碩士論文。 32.黃氏草璃(2023)，員工參與、員工激勵與工作環境對工作績效的影響－以工作滿意度為中介變數。南華大學企業管理學系管理科學碩博士班博士論文。 33.黃偉竣（2022），新冠疫情及ESG投資對股價報酬率之影響. 國立中央大學財務金融學系碩士論文。 34.葉銀華、李存修、柯承恩（2002），公司治理與評等系統，商智文化。 35.歐式達（2023），公股銀行之ESG永續績效與財務績效關聯性研究. 國立臺北大學國際財務金融碩士在職專班(IEMBA)碩士論文。 36.蔡金城（1996），組織內參與管理程度與勞資關係之研究－以第一類上市股電機業為例。東吳大學企業管理研究所碩士論文。 37.蔡翼聰(2023)，壽險業推動社會責任對員工參與行為意願之研究-以組織公民行為為調節效果。國立臺中科技大學保險金融管理系碩士班碩士論文。 38.蕭慶璋（2004），公營企業員工參與制對工作滿足、組織承諾與工作投入之實證研究。義守大學工業工程與管理學系碩士論文。 39.賴建福（2022），COVID-19 期間企業ESG表現對臺灣股市影響：以科技產業為例，國立臺北大學國際財務金融現役軍人營區碩士在職專班(MIEMBA)碩士論文。 40.戴明琴（2021），金融業員工對 ESG 認知及成效認同度之研究–以玉山金控為例，國立台北大學企業管理研究所碩士論文。 41.鍾旻芝（2006），勞動者之員工參與、工作溝通、勞資關係關聯性之實證研究－以電子產業勞動者為研究對象。中國文化大學勞動學研究所。碩士論文 42.簡重均(2025)，探討員工參與企業社會責任對組織承諾的影響-自我決定理論觀點。明志科技大學經營管理系碩士班碩士班碩士論文。 43.嚴婉慈（2024）， ESG會讓股價報酬比較穩定及降低風險嗎? ，國立高雄科技大學國際企業系碩士論文。 44.蘇佳寶（2023），企業ESG評分對於其股票波動度影響之探討，國立師範大學管理研究所碩士論文。 二、英文文獻 1.Abiddin, N. 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