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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/152505


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    題名: ESG與非擔任主管職務員工薪資之關聯性
    The association between ESG and non-executive employee compensation
    作者: 陳鈺升
    Chen, Yu-Sheng
    貢獻者: 林宛瑩
    陳鈺升
    Chen, Yu-Sheng
    關鍵詞: 利害關係人理論
    合理性理論
    環境社會治理績效
    非主管職務員工薪資
    Stakeholder theory
    Legitimacy theory
    ESG performance
    Non-executive employee compensations
    日期: 2024
    上傳時間: 2024-08-05 12:25:09 (UTC+8)
    摘要: 本研究以2019年至2022年間台灣上市櫃公司為樣本，探討企業環境、社會、治理績效對非擔任主管職務員工薪資的影響，以及不符薪資合理性標準的低薪公司是否會持續為低薪公司，並分析將薪資合理性之篩選標準替換後，企業是否仍然存在低薪之現象。此外，並進一步探討低薪企業是否會為了降低公司之合理性缺口，調整非主管員工薪資，以及不同的低薪原因是否會影響公司調薪的效果。
    研究結果發現，企業ESG績效較佳，非擔任主管職務之平均員工薪資較高。企業若前一年度不符合金管會合理性標準或不符合本研究提出的薪資合理性標準，相對於符合標準之公司，當年度非主管員工之薪資仍較低。不符合薪資合理性標準的低薪企業可能存在短期無法改善的因素，使得非主管員工薪資仍然偏低。此外，若公司前一年度被標示為低薪公司，則公司當年度調薪幅度較為顯著，其中以未提供合理原因低薪公司之調漲薪資幅度較為顯著。額外測試結果發現， ESG個別面向績效愈佳的公司，其非擔任主管職務員工薪資愈高。不同的低薪原因對於非主管員工薪資皆有負向影響，惟未合理論述低薪原因的公司負向影響較小，其非主管員工薪資較接近正常水準。
    Based on a sample of Taiwan-listed companies over the period of 2019 to 2022, this study investigates the effects of corporate environmental, social, and governance (ESG) performance on non-executive employee compensations and whether companies failing to meet the Financial Supervisory Commission's standards for salary rationality remain low-wage. The study also explores the salary adjustments behavior of the low-wage firms and whether the reasons for low-wage affect the salary adjustments.
    The results indicate that better ESG performance is associated with higher non-executive employees’ compensations. Comparing to the companies that meet FSC or this study’s criteria for reasonable salary, companies failing to meet FSC or this study’s criteria for salary pay significantly lower non-executive compensations. Such low-wage firms may face short-term constraints preventing salary improvement. Additionally, companies labeled as low-wage firms in the previous year show significant salary adjustments in the current year, especially those not providing reasonable explanations. Additional tests reveal that companies with higher performance of individual ESG aspects tend to pay higher salaries to non-executive employees. The analyses also show that all low-wage reasons have negative effects on the non-executive employee compensations, though companies that do not provide reasonable explanations have a relatively smaller negative impact resulting in a close to normal non-executive employee compensations.
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    描述: 碩士
    國立政治大學
    會計學系
    111353114
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353114
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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