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| Title: | 顧客集中度與工作場所安全之關聯性：論ESG表現之影響
The Association between Customer Concentration and Workplace Safety: The Impact of ESG Performance |
| Authors: | 郭佩璇
Kuo, Pei-Hsuan |
| Contributors: | 李佳玲
郭佩璇
Kuo, Pei-Hsuan |
| Keywords: | 顧客集中度
主要顧客
ESG
工作場所安全
Customer concentration
Main customer
ESG
Workplace safety |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:20:50 (UTC+8) |
| Abstract: | 為追求獲利，公司往往會忽視對員工工作場所安全的重視，因而使得工安意外頻傳。近年受到人權及永續經營意識崛起的影響，公司不得不著手於改善其工作場所安全，以維持聲譽及留住員工，然而，外界仍對公司的自發性行為，是否能真正有效提升其工作場所安全存有疑慮。是以，本研究將基於顧客集中度會促使公司進行風險平衡及永續經營的論點，探討主要顧客對公司工作場所安全的關聯性，以及公司的ESG表現對前述關係的影響，以緩解外界的擔憂。
本研究實證結果表明，顧客集中度愈高，會降低員工失能傷害的發生，使得公司的工作場所愈安全；其次，當公司的ESG表現愈好，會減弱顧客集中度與失能傷害發生的負相關，意即當公司自發性的落實ESG措施時，公司的工作場所傷害情事便會減少，因而降低顧客集中度對其工作場所安全的增量影響。
In order to pursuit profitability, companies often neglect their employees’ workplace safety, resulting in a high incidence of workplace accidents. In recent years, due to the rise of human rights and sustainability awareness, companies have been forced to improve their workplace safety to maintain their reputation and retain employees. However, there are still doubts about whether the spontaneous behavior of companies can be truly effective in improving the workplace safety. Therefore, based on the argument that customer concentration leads to risk-balancing and sustainability, this study will examine the relevance of major customers to a company’ s workplace safety and the impact of a company’ s ESG performance on the aforementioned relationship to alleviate the concerns.
The results of this study show that higher customer concentration reduces the incidence of employees’ incapacitating injuries, making a company's workplace safer. Secondly, when a company’ s ESG performance is better, it will weaken the negative relationship between customer concentration and the incidence of incapacitating injuries, meaning that when a company voluntarily implements ESG initiatives, its workplace injuries will be decreased. Thus, the incremental impact of customer concentration on workplace safety is reduced. |
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| Description: | 碩士
國立政治大學
會計學系
111353010 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353010 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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