本研究發現台灣企業對於所謂幸福企業的定義並非以滿足員工個別需求的福祉出發，多是從外在的雇主品牌為主要考量，或者是滿足法令需求為前提；再者，對於這些員工福祉活動相較西方是天賦給予(given)，反而是一種上對下的給予或施捨(giving)，以上這些因素造成台灣企業充滿樣板、齊一性的福利措施，反而成為台灣幸福企業的統一樣貌，缺少更細緻性、針對少數員工的福利措施。隨著員工的需求與族群分類越來越多元，自然難滿足各式員工需求，員工福祉難以面面俱到，如此一來多數台灣的幸福企業便容易淪為「幸福企業不幸福」的情境。 ;“Best Employer Award” and “Great Workplace Award” …etc, are in honor of companies have great welfare and employee benefit in western countries, now become a “phenomenon” in Taiwan recently due to marvelous support from government and industries.
There is few domestic study to identify the meaning, definition with comprehensive angles. Qualitative research method is adopted for case study, gathering data through behavioral-event-interviewing twenty HR managers and literature reviewing to find out the Taiwan’s best employers’ notion and illusion.
Research reveals that Taiwan’s best employers focused on the “employer branding”, “abide by the law” instead of the actual contributions to benefit the employees’ needs. Moreover, employee well-being is considered as “given human rights” in Western culture, but “giving rights” in Taiwan local companies. Above those reasons, Taiwan’s best employers are “standard, similar”, lack of diversity and couldn’t make employees to feel abundant, happier.