企業推動女性職場計畫之策略思維與動機比較研究——以 Dell 與宏碁為例

Abstract

隨著全球多元、公平與共融(DEI)議題升溫，性別議題成為其中最常被關注與量化追蹤的核心面向之一，女性領導力計畫亦成為衡量企業治理與永續承諾的重要指標。然現有研究多聚焦於性別結構或績效揭露，對於中初階層女性之職涯支持政策關注有限，亦少有針對不同制度背景企業在性別政策設計上的比較研究。 本研究以美國 Dell 與台灣宏碁兩家科技產業之跨國企業為個案，採多重個案研究法，並輔以文字探勘工具，從企業文化承諾、制度架構、人才培育、職涯支持、家庭友善、關鍵指標與外部倡議等七大策略面向觀察兩者在性別相關政策上的制度設計與語言揭露特徵。最後結合商業模式、國際化程度與子公司地理分布等因素，梳理企業外部制度環境與內部策略選擇之間的潛在關聯。 Dell 側重治理架構與女性人才培育，制度化設定具體目標與追蹤機制;宏碁則聚焦於員工實際需求與家庭照顧支持，回應女性多重角色需求。語言表述方面，文字探勘結果多與主觀判斷一致，惟「投資女性職涯發展」一項出現差異。此差異主因在於 Dell 起步較早，設有長期性別目標與具體計畫，並透過治理架構與女性網絡建立穩定支持機制，將性別議題內化為組織文化。這也與兩家公司所處的社會結構與法規環境相關，美國社會族群組成多元，政府與商業機構透過補助、政策與法規為企業建構女性領導力計畫提供支持，而台灣在人口結構相對單純的情況下，較不會特地強調性別在職場上之公平性，因此企業性別政策多聚焦於親職支持與職場彈性等實務面議題。 而在商業模式方面，Dell 以整合型技術解決方案為核心，主要服務企業與政府，需回應較高的治理標準與利害關係人期待;宏碁則以消費型硬體為主，客群為一般消費者，性別議題之回應多著重於員工福利;在地理布局與文化背景方面，兩家公司亦呈現顯著差異，Dell 子公司分布集中於性別平權指標較高的歐美國家，其總部美國亦屬高陽剛性、低權力距離文化，鼓勵女性透過競爭展現領導潛力;相對而言，宏碁子公司主要分布於亞洲，總部所在地台灣則具有高權力距離且陽剛性較低的文化特性，女性重視穩定與關係協調，也較難主動爭取升遷機會。制度環境與文化氛圍的差異，進一步形塑企業在性別政策設計與揭露上的優先性與策略取向。

As diversity, equity, and inclusion (DEI) issues continue to gain global attention, gender has become one of the most prominent and quantifiable dimensions in corporate governance and sustainability disclosures. Women leadership programs are increasingly seen as indicators of corporate governance and sustainability. However, existing research tends to focus on gender composition or external performance metrics, with limited attention to career support policies for women at the junior and mid-career levels. Moreover, there is a lack of comparative research examining how companies operating in different institutional environments design gender-related strategies. This study examines two representative technology firms—Dell (United States) and Acer (Taiwan)—to explore how companies from different institutional and cultural contexts conceptualize and implement gender-related policies. Using a multiple case study approach supplemented by text mining techniques, the research investigates how the two firms differ in the institutional design and discursive representation of their gender-related strategies across seven dimensions: corporate commitment, organizational structures, talent development, career support, family-friendly policies, key performance indicators, and external advocacy. The study further incorporates factors such as business models and the geographical distribution of subsidiaries to analyze potential connections between external institutional environments and internal strategic choices. Dell emphasizes governance structures and the cultivation of female talent, with institutionalized goals and tracking mechanisms in place. Acer, on the other hand, focuses on employees’ practical needs and family care support, addressing the multiple roles women often undertake. In terms of language expression, the text mining results largely align with the subjective assessments, except for the “investment in women’s career development” dimension, where the two companies diverge. This discrepancy is primarily due to Dell’s earlier adoption of long-term gender targets and concrete programs, supported by governance structures and women’s networks that help internalize gender issues into the organizational culture. These strategic choices are also shaped by the companies’ respective social and legal contexts. In the United States, the population is more diverse, and both government and business institutions offer grants, policies, and legal frameworks to support corporate initiatives for women's leadership. In contrast, Taiwan’s more homogeneous demographic structure places less emphasis on gender equity in the workplace, leading companies to focus gender-related policies more on parental support and flexible work arrangements. In terms of business models, Dell focuses on providing integrated technology solutions, primarily serving enterprise and government clients, and is thus expected to meet higher governance standards and stakeholder demands. In contrast, Acer centers on consumer hardware, targeting the general public, with its gender-related policies emphasizing employee welfare. Regarding geographic distribution and cultural context, the two companies also differ significantly. Dell’s subsidiaries are mainly located in Western countries with high gender equality indices, and its U.S. headquarters reflects a culture of high masculinity and low power distance, which encourages women to demonstrate leadership through competition. Conversely, Acer’s operations are concentrated in Asia, with its headquarters in Taiwan reflecting a high power distance and lower masculinity culture, where women tend to value stability and relational harmony, making it more difficult to proactively pursue advancement opportunities. These differences in institutional and cultural environments further shape each company’s priorities and strategic orientations in the design and disclosure of gender-related policies.