政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140979

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140979

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/140979

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/140979

Title:	ESG 和員工效率之關聯性研究－兼論員工搭便車風險與企業國際化程度之調節效果 The Relationship between ESG and Labor Efficiency: Moderating Effects of Labor Free Rider Risk and International Diversification
Authors:	邱美如 CHIU, MEI-JU
Contributors:	李佳玲 Lee, Chia-Ling 邱美如 CHIU, MEI-JU
Keywords:	ESG 員工效率員工生產力員工成本 ESG Labor efficiency Labor productivity Labor cost
Date:	2022
Issue Date:	2022-08-01 17:06:19 (UTC+8)
Abstract:	本研究旨在探討企業 ESG 績效與員工效率、生產力及成本之關聯性，並以員工搭便車風險和企業國際化程度作為調節因子，探討其影響。本研究使用 2010- 2019 間，臺灣 116 家上市公司，共 1,212 筆年有效樣本進行實證研究，並得出以下研究結果：ESG 和員工效率、生產力呈顯著負向關係、和員工成本呈顯著正向關係，另外於員工搭便車風險高的狀況下，可以調節 ESG 和員工生產力、成本之關聯性；企業國際化程度愈高，也具有調節 ESG 和員工效率、生產力關聯性的效果。 This study aims to understand the relationship among firm’s ESG performance and labor efficiency, labor productivity, labor cost. Also, we examine the moderating effect of labor free rider risk and international diversification. Using the sample of 116 Taiwan public firms during 2010 to 2019, and in total with 1,212 firm-year samples, the results indicate that the relationship between ESG performance and labor efficiency, labor productivity is significantly negative, and the relationship between ESG performance and labor cost is significantly positive. Further, the firms with high labor free rider risk strengthen the negative relationship between ESG performance and labor productivity, labor cost. The firms with high international diversification weaken the negative relationship between ESG performance and labor efficiency, labor productivity.
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Description:	碩士國立政治大學會計學系 109353002
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109353002
Data Type:	thesis
DOI:	10.6814/NCCU202201100
Appears in Collections:	[Department of Accounting] Theses

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