薪酬差距對公司績效與企業社會責任履行的影響

本研究旨在探討薪酬差距對公司績效與企業社會責任履行的影響，預期薪酬差距越大的企業，其公司績效越佳，以及薪酬差距越大的企業，其企業社會責任履行程度越高。本研究分別以2019至2020年之上市櫃公司以及有發布企業社會責任報告書之上市櫃公司作為研究對象。研究結果顯示，企業內部員工與企業內部高階經理人薪酬差距和公司績效呈顯著正相關，也和企業社會責任履行程度呈顯著正相關；企業內部員工與同產業公司員工之薪酬差距和公司績效呈顯著正相關，但和企業社會責任履行程度呈顯著負相關；企業內部高階經理人與同產業公司高階經理人之薪酬差距和公司績效呈顯著正相關，但和企業社會責任履行程度並無顯著相關。此外，企業社會責任整體面向細分為公司治理、經濟、環境、社會四個面向，以及另再從社會面向中選取與員工構面有關之項目進行額外的增額測試，細部探討企業社會責任各面向履行程度之差異，研究結果顯示，企業內部員工與企業內部高階經理人之薪酬差距和公司治理面並無顯著相關，但和經濟面、環境面、社會面及員工構面揭露項目呈顯著正相關；企業內部員工與同產業公司員工之薪酬差距和公司治理面、經濟面與環境面呈顯著負相關，但和社會面及員工構面揭露項目並無顯著相關；企業內部高階經理人與同產業公司高階經理人之薪酬差距和公司治理面、經濟面與環境面並無顯著相關，但和社會面及員工構面揭露項目呈顯著正相關。

關鍵字

薪酬差距；公司績效；企業社會責任

並列摘要

The purpose of this study is to examine the impact of compensation gap on firm performance and corporate social responsibility (CSR) performance. This paper expects that companies with larger compensation gap will have better firm performance, and companies with larger compensation gap will have higher levels of CSR performance. This study takes all listed and OTC companies from 2019 to 2020 and listed and OTC companies that have issued CSR reports as samples. The study results show that：(1) Compensation gap between non-executive employee within the company and executive within the company is significantly positively related to firm performance and CSR performance.(2) Compensation gap between non-executive employee within the company and non-executive employee in the same industry is significantly positively related to firm performance, but it is significantly negatively related to CSR performance.(3) Compensation gap between executive within the company and executive in the same industry is significantly positively related to firm performance, but not significantly related to CSR performance.(4) Compensation gap between non-executive employee within the company and executive within the company is not significantly related to CSR performance with corporate governance, but it is significantly positively related to CSR performance with economy, environment, society and employee structure disclosure items.(5) Compensation gap between non-executive employee within the company and non-executive employee in the same industry is significantly negatively related to CSR performance with corporate governance, economy and environment, but it is not significantly related to corporate social responsibility performance with society and employee structure disclosure items .(6) Compensation gap between executive within the company and executive in the same industry is not significantly related to CSR performance with corporate governance, economy and environment, but is significantly negatively related to CSR performance with society and employee structure disclosure items.