近年來勞工議題在臺灣越來越受重視，企業社會責任這個概念也藉著這個趨勢越來越被關注。企業社會責任透過利害關係人理論成為公司的行為準則在企業中被實踐，因此企業社會責任似乎與勞工權益的保護有著非常直接的連結。然而，過去對於企業社會責任的研究缺乏與勞工保護的探討及相關實證研究。因此，本研究以利害關係人理論及公司行為準則來探究企業社會責任績效在公司的樣貌將企業社會責任分成四個類別：企業社會責任績效、企業社會責任員工績效、企業社會責任獎項與企業社會責任揭露，以邏輯斯回歸與卜瓦松迴歸分析來檢驗研究假設。此外，本研究對象為臺灣證券交易所公開上市上櫃公司，資料來源為公開資訊觀測站、臺灣證券交易所(TWSE)─公司治理中心、求職小幫手網頁資料庫、天下雜誌、遠見雜誌與臺灣經濟新報資料庫(TEJ)。樣本為2012年至2015年間共329家上市上櫃公司的企業社會責任報告書、企業社會責任獎項與勞動檢查違規資訊。結果指出，企業社會責任績效、企業社會責任員工績效與企業社會責任揭露分別和勞動檢查違規呈現負向相關，員工是我國企業所重視的利害關係人之一；而企業社會責任獎項與勞動檢查違規的關係並無顯著。;Recent years have seen an increasing interest in labor protection in Taiwan and Corporate Social Responsibility (CSR) has also gaining greater attention. According to stakeholder theory, CSR becomes firms’ codes of conducts and practice. Thus, it seems straightforward that CSR relates to labor protection. However, the extent to which the firms implement CSR policies as they claim themselves as CSR companies has seldom been proved empirically. To fill this gap, the purpose of this study is to explore the relationship between CSR performance and labor violations of firms. Four hypotheses are developed and tested empirically. This study examines 329 corporations listed on the Taiwan Stock Exchange from 2012 to 2015. The findings indicate that CSR performance, labor practice in CSR and CSR disclosure are have negative effects on labor violations, whereas no significant is observed for CSR reputation and labor violations.
