強制性永續報告揭露對員工待遇及創新之影響

Abstract

本研究探討強制性揭露永續報告對企業員工待遇之影響。過去的研究探討強制性及自願性永續報告揭露的影響，但本研究專注於強制揭露所產生的結果。台灣自2014年起要求特定上市公司揭露企業社會責任報告。雖強制性揭露可以減少資訊不對稱，但也可能導致員工之不佳行為。本研究發現，被強制揭露永續報告的企業將改善對員工之待遇。即使考慮到殘障員工人數、員工離職率和平均薪資之因素，此結果仍然具有顯著性。此外，本研究亦發現員工待遇與創新之間的正向關係。總體而言，受強制揭露永續報告之企業會提升員工待遇，進而改善創新。

This study examines the effects of mandatory sustainability reports on employee treatment. Previous research has explored the impacts of both mandatory and voluntary disclosure of sustainability reports, but this research focuses specifically on the consequences of mandatory disclosure in Taiwan, where certain limited companies have been required to disclose CSR reports since 2014. While mandatory disclosure can reduce information asymmetry, it may also result in adverse employee behaviors. The empirical findings of this study demonstrate that companies subject to mandatory sustainability reporting enhance their employee treatment. This result remains robust even after examining dependent variables such as the number of employees with disabilities, employee turnover rate, and average salary. Additionally, this research identifies a positive relationship between employee treatment and innovation. Overall, the findings suggest that companies compelled to disclose sustainability reports not only improve employee treatment but also experience enhancements in innovation.