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    题名: 高永續工作系統：推動ESG的策略性人力資源管理新典範
    THE HIGH SUSTAINABILITY WORK SYSTEM: A NEW STRATEGIC HRM PARADIGM OF ESG IMPLEMENTATION
    作者: 田錦宏
    Tyan, Jonah
    贡献者: 林月雲
    Lin, Y.Y. Carol
    田錦宏
    Tyan, Jonah
    关键词: 高永續工作系統
    策略性人力資源
    環境社會治理
    企業社會責任
    永續發展目標
    永續管理
    利害關係人資本主義
    Stakeholder capitalism
    High sustainability work system (HSWS)
    Strategic HRM
    ESG
    Corporate social responsibility (CSR)
    Sustainable development goals (SDGs)
    Sustainability management
    日期: 2023
    上传时间: 2023-07-06 16:43:26 (UTC+8)
    摘要: 在認知到ESG管理在理論架構及實務執行間的缺口，此研究的目的旨在找出人力資源如何能為ESG的執行做出策略性的貢獻。從2022年道瓊永續發展指數中挑選32家公司的永續報告書，這些個案公司涵蓋24個產業並遍及18個國家，透過多重個案分析的方法來建構高永續工作系統。高永續工作系統連結公司的ESG永續策略，其架構由五個相關的HR策略所組成：吸引與留住人才以確保人才庫、推動績效管理與發展來建構能力、建立多元、平權、包容的工作環境、創造關懷與友善的職場、發展共榮的社會等。透過高永續工作系統的實證模式進一步驗證其效能與實用性。從分析台灣公開發行之607家公司的資料，發現高永續工作系統對公司之ESG永續策略與公司績效間有顯著的中介效果，其中公司績效以淨利與股東權益報酬率為變數。同時分析結果也顯示高永續工作系統同時也扮演公司治理與績效間的完全中介角色。除此之外，高永續工作系統對公司績效具有顯著的預測能力。此研究所建構的高永續工作系統根源於利害關係人資本主義之理論基礎上，並獲得實證研究的驗證支持，標示為可推進ESG執行之策略性人力資源管理的新典範。
    Recognizing the gap between the theoretical frameworks and the practical applications regarding ESG management, this study aims to identify how HR can contribute to ESG implementation strategically. The multiple cases composed of 32 ESG reports from 2022 DJSI World Index covering 24 industries and 18 nations are analyzed to build a high sustainability work system (HSWS). The HSWS framework connecting ESG strategies is consisted of five interrelated HR strategies: attracting and retaining talents to ensure talent pool; implementing performance management and development to build capability; building a diversity, equality, and inclusive work environment; creating a caring and friendly workplace; and developing co-prosperity with society. An empirical HSWS model is further built to validate its effectiveness and application in the field. Through analyzing 607 firm level data from public listed companies in Taiwan, I find that HSWS practices mediate the relationship between a firm’s ESG strategy and firm performance consisting of net profit and return on equity. In addition, HSWS practices also perfectly mediate the relationship between corporate governance and firm performance. Furthermore, the HSWS practices significantly predict the effects of firm performance. The proposed HSWS model constructed under stakeholder capitalism and validated empirically represents a new strategic HRM paradigm to advance ESG implementation.
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