以人力資源管理觀點探討 ESG 社會構面揭露框架—以四家金融業公司為例

Abstract

近年來，ESG（環境、社會與公司治理）議題在學術界與投資實務中備受重視，企業永續表現已成為影響資本流動與利害關係人評價的關鍵指標。相較於環境與治理構面已有較成熟的衡量機制，社會構面的資訊揭露仍面臨定義模糊、指標分歧與量化困難等挑戰。現有文獻對於社會構面之探討相對薄弱，特別是在特定產業情境下之揭露差異性與實務落差的研究仍付之闕如。 本研究聚焦於台灣金融產業以及人力資源永續議題，選取四家具有代表性的金融控股公司（玉山、中信、兆豐、國票）作為研究樣本，透過內容分析法對其 2023 年度永續報告書中的人力資源相關指標揭露進行系統性整理與分析。研究首先建構涵蓋五大核心面向（人才培育與發展、人才吸引與留任、尊嚴工作與友善職場、多元包容、團體協約與勞資關係）與 22 項次級子分類的社會構面資訊揭露分析架構，進而評估各公司在資訊揭露「廣度」與「深度」上的表現。 除對產業內揭露實務進行橫向比較外，本研究亦參考國際揭露準則（如GRI、SASB等）進行比對，結果發現台灣金融業在部分領域已與國際接軌，如人才培育、友善職場面向相較於國際準則之概要式指引更為細緻；但在職業安全衛生、供應鏈責任方面仍有顯著落差。 本研究結果除補足現有ESG社會構面研究之不足外，亦可作為未來金融產業強化資訊透明度、回應國際揭露趨勢與永續溝通策略之參考依據。

In recent years, ESG (Environmental, Social, and Governance) issues have gained growing attention in both academia and investment practice. Corporate sustainability performance has become a key factor influencing capital flows and stakeholder evaluations. While the environmental and governance dimensions have relatively established assessment mechanisms, the social dimension still faces challenges such as ambiguous definitions, inconsistent indicators, and difficulties in quantification. Existing research on the social aspect remains limited, especially regarding intra-industry disclosure differences and gaps between policy and practice. This study focuses on Taiwan's financial industry, analyzing the 2023 sustainability reports of four representative financial holding companies using content analysis. A structured framework was developed to evaluate social disclosures across five core domains—talent development, talent attraction and retention, dignified work and workplace, diversity and inclusion, and labor relations—comprising 22 subcategories. The study assesses both the breadth and depth of disclosures, and benchmarks them against international standards such as GRI. Findings reveal that Taiwan’s financial sector aligns relatively well with international practices in areas like talent development and workplace friendliness. However, notable gaps remain in occupational health and safety and supply chain social responsibility. This research fills a gap in ESG social dimension studies and offers practical guidance for enhancing transparency, aligning with global trends, and strengthening sustainability communication and transparency in the financial industry.