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    Title: 台灣中小型企業員工照顧現況調查之研究
    The Research on Practices of Employee Care in Small and Medium-sized Enterprises in Taiwan
    Authors: 簡碧慧
    huei, Jian Bi
    Contributors: 蔡維奇
    簡碧慧
    Jian Bi huei
    Keywords: 台灣中小型企業
    員工照顧
    ESG
    B型企業
    Taiwan small and medium-sized enterprises
    Employee care
    ESG
    B Corporation
    Date: 2024
    Issue Date: 2024-02-01 11:12:40 (UTC+8)
    Abstract: VUCA世代來臨,許多企業面臨了更多黑天鵝與灰犀牛的易變性(volatility)、不確定性(uncertainty)、複雜性(complexity)、與模糊性(ambiguity),企業已經不能依靠單一的產品取得永久的競爭優勢。
    台灣中小企業在台灣經濟基石所扮演的角色舉足輕重,在資源匱乏的中小企業,VUCA特性更重要的考驗了中小企業因應變化下的競爭力,其中一個重要的關鍵因素是優秀人才的取得與組織能力之提升。如何讓優秀的人才留任,願意持續為企業的成長而努力,提高組織競爭力,其中最直接的影響在於雇主與員工間的互動關係,這些互動關係的本質就是員工照顧,因此規劃與實施員工照顧,是值得探討的課題。
    企業社會責任已經是必然的趨勢,ESG也是近年來中所關注的議題,其中本研究觀察國內外的趨勢,發現企業反思的覺醒由綠色企業、社會企業、永續經營企業,一路演變到B型企業。相較於之前國內倡導的企業社會責任(CSR),B型企業在態度與行動上更為積極,並且以新的策略來形成企業專屬的ESG商業模式,幫助企業增加ESG營運獲利,且從中更勇於承擔企業責任。
    本研究藉由質化訪談,了解十四家台灣中小型企業在員工照顧的實施現況,透過文獻探討,參考國際標竿,輔以不同產業面向的訪談,歸納出中小企業在員工照顧方面的現況與發展,提供企業在組織發展與實際員工照顧面向中更多元的想法和參考建議。
    本研究結果發現:
    一、 在員工照顧的整體面中,在財務構面、職場健康與安全構面與參與和滿意度構面中,大部分的受訪企業多以遵循法規、符合法規規範方向進行相關規劃 ; 職涯發展構面中較以訓練執行角度考量,較少以組織策略連結人才發展進行未來性的佈局。訪談中也發現,中小企業多存在人情與家族企業色彩,因此訪談發現少數有提供的企業也多為個案或特例處理,未能列於制度當中。
    二、 在製造業與非製造業產員工照顧的差異性發現,在財務結構面,非製造業在中高水位的薪資水準比例上較製造業來得多,在福利規劃上與職場健康與安全構面也有較多元彈性且豐富的措施 ; 職涯規劃構面上,製造業訓練多偏於製造產線工作中訓練,非製造業有較多元的訓練內容,在績效評核制度上非製造業也有別於製造業多仰賴主管直接評比,有更多元的評核制度與標準 ; 參與和滿意度構面中,相較於非製造業,製造業較無進行員工滿意度,僅有固定進行員工離職訪談,此外,因工作屬性關係,相較於非製造業,製造業較難提供彈性上班制度與員工彈性工作相關措施。
    三、 研究訪談14家公司中獲得B型企業認證的企業與其他企業在員工照顧的差異性中發現,獲得B型企業認證的企業不論在財務構面中的薪酬福利財務保障、職場健康與安全構面中的職場安全、職涯發展構面中的訓練績效發展、參與和滿意度構面中的多元包容政策等都與未認證B型企業的中小企業具有差異,也有更多元豐富的內容。
    With the advent of the VUCA era, many companies are facing more volatility, uncertainty, complexity, and ambiguity caused by black swans and gray rhinos. Companies can no longer rely on a single product to achieve success. permanent competitive advantage.
    Taiwan's small and medium-sized enterprises play an important role in the cornerstone of Taiwan's economy. For small and medium-sized enterprises with limited resources, VUCA characteristics more importantly test the competitiveness of small and medium-sized enterprises in response to changes. One of the important key factors is the acquisition of outstanding talents and organizational capabilities. of improvement. How to retain outstanding talents and be willing to continue working for the growth of the company and improve the competitiveness of the organization. The most direct impact is on the interactive relationship between employers and employees. The essence of these interactive relationships is employee care, so planning and implementing employee care , is a topic worthy of discussion.
    Corporate social responsibility has become an inevitable trend, and ESG has also been an issue of concern in recent years. This study observed domestic and foreign trends and found that the awakening of corporate reflection has evolved from green enterprises, social enterprises, and sustainable enterprises, all the way to B-type enterprise. Compared with the corporate social responsibility (CSR) previously advocated in China, B-type companies are more active in attitudes and actions, and use new strategies to form company-specific ESG business models to help companies increase ESG operating profits and benefit from them. Be more courageous to assume corporate responsibilities.
    This study uses qualitative interviews to understand the current implementation status of employee care in 14 Taiwanese small and medium-sized enterprises. Through literature review, referring to international benchmarks, and supplemented by interviews from different industries, this study summarizes the employee care implementation of small and medium-sized enterprises in Taiwan. The current situation and development of the company provide enterprises with more diversified ideas and reference suggestions in terms of organizational development and actual employee care.
    The results of this study found:
    1. In the overall aspect of employee care, in terms of financial aspects, workplace health and safety aspects, and participation and satisfaction aspects, most of the interviewed companies make relevant plans in the direction of complying with laws and regulations; In the aspect of career development, it is more considered from the perspective of training and execution, and less based on organizational strategies and talent development for future layout. During the interview, we also found that most small and medium-sized enterprises are involved in human relationships and family businesses. Therefore, the interviews found that the few companies that provided assistance were mostly handled on a case-by-case or special basis and were not included in the system.
    2. Differences in employee care between manufacturing and non-manufacturing industries. It is found that in terms of financial structure, the non-manufacturing industry has a higher proportion of mid- to high-level salary levels than the manufacturing industry. In terms of welfare planning, it is related to workplace health and safety. There are also more diversified, flexible and rich measures; in terms of career planning, manufacturing training is mostly focused on on-the-job training in manufacturing production lines, while non-manufacturing companies have more diversified training content, and non-manufacturing companies also have different performance evaluation systems. The manufacturing industry relies more on direct evaluation by supervisors and has more diverse evaluation systems and standards; in terms of participation and satisfaction, compared with the non-manufacturing industry, there is less employee satisfaction in the manufacturing industry and only regular employee turnover. Interview, in addition, due to the nature of the work, compared with non-manufacturing industries, it is more difficult for the manufacturing industry to provide flexible work systems and flexible work-related measures for employees.
    3. Research and interviews with 14 companies on the differences in employee care between companies certified as B-type companies and other companies found that companies certified as B-type companies have no regard for financial aspects such as salary, benefits, financial security, and workplace health and safety. Workplace safety in the aspect, training performance development in the career development aspect, diversity and inclusion policy in the participation and satisfaction aspect, etc. are all different from those of small and medium-sized enterprises that are not certified B-type enterprises, and they also have more diverse and rich content.
    Reference: 一、 中文部分
    1.王怡晴,(2002),台灣B型企業產業競爭優勢之研究:以王道商業銀行為例。臺灣大學,國際企業學研究所碩士論文。
    2.方至民,(2019) ,策略管理概論。臺北市:前程文化。
    3.石逸凡(2003),高科技產業員工關係實務之調查研究。中山大學人力資源管理研究所碩士論文。
    4.李瑞華(2001),高科技產業人力資源管理,天下遠見出版股份有限公司。
    5.李誠,(2001),高科技產業人力資源管理。臺北市:天下遠見出版股份有限公司。
    6.宋學軍,(2022) ,一次讀完28本管理學經典。臺北市:海鴿文化出版社。
    7.杜威頡(2020) ,高階管理階層與基層員工薪酬差距之探討:員工照顧觀點。輔仁大學,會計學系研究所碩士論文。
    8.侯勝宗(2017),服務庫存與營運績效關聯之實證研究:以台灣大車隊為例。台大管理論叢,27(2S):63-92。
    9.陳霈綺(2020),員工關係管理與第一線人員服務行為之關聯研究-以C電信公司既有通路門市為例。元智大學,企業管理研究所碩士論文。
    10.羅伯特、於彬彬、薑彥松,(2011) 。高潛力員工的照顧與維護。人力資源管理,5(2),28-36。

    二、英文部分:
    1.Deckers, L., (2018). Motivation: Biological, Psychological, and Environmental, New York:Routledge Press.
    2.Denhardt, R. B.,( 2018).Managing human behavior in Public and Non-profit
    organizations. California, U.S.A: SAGE Publications, Inc,148–149.
    3.Friedman, M. (1970). A theoretical framework for monetary analysis. journal of Political Economy, 78(2), 193-238.
    4.Maslow, Abraham H., (1943). "A theory of human motivation",Psychological
    Review. 50 (4): 370–396.
    5.Wills, E., McEwen, M., (2014). Theoretical basis for nursing,academia.edu, 6(3), 21-28.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    111932429
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111932429
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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