環境保護與員工照護指標對於企業營運績效影響之實證研究

臺灣於 2021 年開始推動「公司治理 3.0 －永續發展藍圖」，以營造企業永續發展的健全生態為目標，強化資本市場之國際競爭力。國際及我國重視企業對於環境與社會的責任，處於政府大力地推動企業應善盡社會責任並揭露 ESG 資訊之際，本文旨在探討環境保護與員工照護指標對於企業實際營運所帶來的影響。實證結果為：環境保護指標中，碳排放量密集度減少、用水量密集度減少與企業營運績效呈顯著正向關係；環境負面新聞呈顯著負向關係。員工照護指標中，基層員工薪資與企業營運績效呈顯著正向關係；員工流動率與社會負面新聞呈顯著負向關係。此結果顯示倘若企業具有上述良好之永續指標，將有助於提升社會大眾對於企業之形象，進而提高顧客忠誠度，改善企業營運績效。因此，企業若能更加重視永續經營，除了帶來競爭優勢外，更能創造出環境和社會三贏的局面。

關鍵字

碳排放量；用水量；員工薪資；員工流動率；負面新聞

並列摘要

The purpose of this research was to determine the effect of environmental protection and employee care indicators on how businesses actually operate. The empirical evidence indicates the following: in terms of environmental protection indicators, carbon and water intensity reductions have a significant positive relationship with enterprises operational performance; on the other hand, negative environmental news has a significant negative relationship with enterprises operational performance. Among the indices of employee care, salary has a substantial positive correlation with operational performance; employee turnover rate has a significant negative correlation with unfavorable social news. This finding demonstrates that if an organization possesses the aforementioned positive sustainable indicators, it will help to improve its public image, hence increasing customer loyalty and operational performance. Thus, if businesses can prioritize sustainable management while also achieving competitive advantages, they may create a win-win situation for the environment and society.