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| Title: | 企業員工組成特性、CSR揭露與員工績效之關聯性—我國生技醫療業之實證研究
The relationships among demographic characteristics of employees, CSR disclosure and employee performance–An empirical investigation of Taiwan biotechnology and medical industry |
| Authors: | 蔡紹文
Tsai, Shao-Wen |
| Contributors: | 王文英
Wang, Wen-Ying
蔡紹文
Tsai, Shao-Wen |
| Keywords: | 人力資本
員工組成特性
員工績效
利害關係人
CSR報告書揭露情況
生技醫療業
Human capital
Demographic characteristics of employees
Employee performance
Stakeholder
CSR disclosure
biotechnology and medical industry |
| Date: | 2022 |
| Issue Date: | 2022-08-01 17:05:26 (UTC+8) |
| Abstract: | 結合人力資本及CSR領域之相關文獻可知，員工身為企業內部(Stuart 2002; Brammer, Millington, and Rayton 2007; Jacinto and Carvalho 2009; De Roeck, El Akremi, and Swaen 2016)且主要（廖婉鈞、林月雲與虞邦祥 2009；Slack, Corlett and Morris 2015）之利害關係人，在市場、財務資本及規模經濟等傳統要素之影響被全球化及其他環境變動削弱之情況下，似已成為企業永續競爭優勢的最終來源(Ulrich and Lake 1991)。而過往人力資本攸關研究對於人力資本衡量指標間可直觀辨認之領先、落後關係鮮有著墨，且員工在早期企業及學術界對CSR之討論中，亦為較罕見之探討對象(Stuart 2002; Aguilera et al. 2007; De Roeck et al. 2016)，Bhattacharya, Sen, and Korschun (2008)更指出企業管理階層對不同族群員工對CSR之需求知之甚少。
作為上述討論缺口之補充，本研究以生技醫療業這個受政府著重扶植、未來前景看好、仰賴專業人才投入，且雖產品或服務涉及公眾健康安全，卻尚未如食品業般被納入須強制編製並申報CSR報告書之受規範客體的產業為研究標的。先對該產業上市上櫃企業之CSR報告書進行資訊內容分析，以瞭解該產業CSR報告書之揭露情況，再參酌張文菁等人 (2006)與Wright and Snell (1991)之研究，將年齡、年資、教育程度及性別等員工組成特性視為能影響員工績效之前置變因，探討該等員工組成特性與員工績效間之關聯性，並進一步分析員工組成特性和CSR報告書揭露情況之交互作用對員工績效之影響。茲將所獲之研究結論羅列如下：
一、我國生技醫療業企業CSR報告書以「客戶及產品」主題之揭露情況最佳。
二、我國生技醫療業各子產業中，「藥局業」企業之CSR報告書整體揭露情況為其中最差者。
三、「員工年資」與員工績效呈顯著正相關。
四、所有員工組成特性和CSR報告書「整體」揭露情況之交互作用與員工績效間之關聯性均「未達統計顯著」；個別員工組成特性和CSR報告書不同「主題」揭露情況之交互作用與員工績效則呈「顯著相關」。
In order to fill the insufficiency of exploration in the past literature in the field of human capital as well as of CSR, as a supplement, the present empirical study was concentrated on Taiwan biotechnology and medical industry, an industry relying heavily on professional talent, having been significantly supported by the government in Taiwan for quite a while, besides, the products and/or services of which do involve public health and safety; nonetheless, the companies in this industry, unlike those in the food industry, have not yet been included within the scope of objects mandated to prepare and declare CSR reports by the relevant regulations. To begin with, content analyses were carried out on the 2015-2019 CSR reports of Taiwanese listed companies in biotechnology and medical industry for assessing the CSR disclosures of them. Then this study accounted demographic characteristics of employees comprising age, seniority, education level, and gender to be the antecedent variables that can influence employee performance, after referring to the previous research (i.e., Wright and Snell 1991; Chang et al. 2006), so as to probe the relationships between respective demographic characteristics of employees and employee performance, and further analyzed the interaction effect on employee performance led to by combination of demographic characteristics of employees alongside CSR disclosure. The conclusions drawn on the basis of the empirical result are listed below:
1. On average, information vis-à-vis the “Customer and Product” topic is disclosed most completely among all topics in the CSR reports of the companies in Taiwan biotechnology and medical industry.
2. When it comes to the “overall disclosure condition” of CSR report, “the pharmacy sub-industry” performs “worse than any other sub-industry” under the biotechnology and medical industry in Taiwan.
3. A “significant and positive correlation” is found between “employee seniority and employee performance”.
4. Despite the fact that there is “no significant correlation” discovered between “all product-terms” made up of variable(s) of every demographic characteristic of employees and of overall disclosure condition of CSR report, and employee performance”, “employee performance” is detected to “significantly correlate” with “interaction effect from respective demographic characteristics of employees combined with disclosing condition of information under different CSR topics separately”. |
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參考網站
聯合國工業發展組織官網：https://www.unido.org/
經濟部工業局產業永續發展整合資訊網：https://proj.ftis.org.tw/isdn/
GRI官網：https://www.globalreporting.org/
ISO26000官網：https://www.iso.org/home.html |
| Description: | 碩士
國立政治大學
會計學系
106353037 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353037 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201032 |
| Appears in Collections: | [會計學系] 學位論文
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Files in This Item:
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Description |
Size | Format | |
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| 303701.pdf | | 3916Kb | Adobe PDF2 | 73 | View/Open |
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