組織價值對企業 ESG 及永續發展實踐之關聯性研究;A Study of the Relationship Between Organizational Values and Implementations of ESG and Sustainable Development in Enterprises

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Title:	組織價值對企業 ESG 及永續發展實踐之關聯性研究;A Study of the Relationship Between Organizational Values and Implementations of ESG and Sustainable Development in Enterprises
Authors:	施宜萱;Shih, Yi-Hsuan
Contributors:	企業管理學系
Keywords:	組織價值;ESG;永續發展;綠色組織文化;永續發展組織承諾;公平性與共融性;Organizational Values;ESG;Sustainable Development;Green Organizational Culture;Organizational Commitment to Sustainable Development;Diversity, Equity, and Inclusion (DEI)
Date:	2024-08-22
Issue Date:	2024-10-09 15:39:04 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究旨在探討臺灣企業的組織價值如何影響 ESG(環境、社會、公司治理)及永續發展實踐。隨著全球對永續發展的關注日益增加，臺灣政府規定中小企業自 2025 年起也需撰寫永續報告書，許多企業才剛開始推動相關政策。本研究基於 Schein 的組織文化理論，以綠色組織文化、永續發展組織承諾、團隊心理安全感、組織決策與員工參與文化及團隊合作文化作為主要的組織價值變數，並分析其對企業 ESG 整合與落實、永續發展措施的正面成果、社會責任活動、員工發展活動及 DEI(多樣性、公平性與共融性)的組織支持等外顯表徵的影響。研究結果顯示，綠色組織文化對 ESG 整合與落實及社會責任活動均有顯著的正向影響，表明企業推動綠色組織文化能夠有效促進環境相關的 ESG 行為及社會責任活動的落實。然而，綠色組織文化對 DEI 的組織支持、員工發展活動及永續發展措施的正面成果無顯著直接關係，表明企業的文化不能僅僅關注「綠色」議題，還需融入更多元的價值觀來實現全面的永續發展。此外，研究指出，企業的永續發展組織承諾對改善 DEI、員工發展活動、ESG 整合與落實及社會責任活動均有顯著正向影響，但這些承諾未必能完全轉化為實際行為，資源不足和實施策略缺乏可能是限制因素。團隊心理安全感支持組織在推行 DEI 相關措施的改進，顯示企業在推行 DEI 相關措施時應注意成員的心理安全感，營造出一個相對應的職場環境。組織決策與員工參與文化對改善 DEI、員工發展活動及永續發展措施的正面成果有顯著正向影響，表明在決策過程中融入員工參與、賦權等能夠有效促進永續發展相關行為的落實。然而，組織決策與員工參與對 ESG 整合與落實及社會責任活動無顯著影響，這意味著在推動 ESG 和社會責任活動時，需要更多高層次的戰略規劃和資源投入。最後，團隊合作文化對所有面向的外顯表徵變數均有顯著正向影響，顯示良好的團隊合作能增強組織內部的凝聚力，促進相關行為的實現。因此，企業在推動 ESG 及永續發展時，應注重培養和促進團隊合作文化。本研究對於理解臺灣企業在永續發展及 ESG 實踐中的挑戰和機遇提供了理論框架，未來研究應持續追蹤企業在這些方面的進展，並考慮更多外部和內部因素，以提供更全面和深入的見解。;This study aims to explore how the organizational values of Taiwanese enterprises influence the implementation of ESG (Environmental, Social, and Corporate Governance) and sustainable development practices. As global attention to sustainable development increases, the Taiwanese government has mandated that small and medium-sized enterprises must start writing sustainability reports by 2025, with many companies just beginning to implement relevant policies. Based on Schein′s organizational culture theory, this study selects green organizational culture, organizational commitment to sustainable development, organizational decision-making and employee participation, team cooperation, and team psychological safety as main variables. It analyzes their impacts on the integration and implementation of ESG, the positive outcomes of sustainable development measures, social responsibility activities, employee development activities, and organizational support for DEI (Diversity, Equity, and Inclusion). The research results show that green organizational culture has a significant positive impact on ESG integration and implementation as well as social responsibility activities. This indicates that promoting a green organizational culture can effectively facilitate the implementation of environment-related ESG behaviors and social responsibility activities. However, green organizational culture does not have a significant direct relationship with organizational support for DEI, employee development activities, and sustainable development outcomes. This suggests that a corporate culture should not solely focus on "green" issues but should also integrate diverse values to achieve comprehensive sustainable development. Furthermore, the research indicates that organizational commitment to sustainable development has a significant positive impact on improving DEI, employee development activities, ESG integration and implementation, and social responsibility activities. However, these commitments may not fully translate into actual behaviors due to resource constraints and a lack of implementation strategies. Team psychological safety supports the improvement of DEI-related measures, indicating that companies should pay attention to members′ psychological safety when implementing DEI-related measures and create a corresponding workplace environment. Organizational decision-making and employee participation culture have a significant positive impact on the positive outcomes of DEI, employee development activities, and sustainable development measures, suggesting that incorporating employee participation and empowerment in the decision-making process can effectively promote the implementation of sustainable development-related behaviors. However, organizational decision-making and employee participation do not have a significant impact on ESG integration and implementation and social responsibility activities, implying that promoting ESG and social responsibility activities requires more high-level strategic planning and resource investment. Finally, a culture of teamwork has a significant positive impact on all aspects of the observable variables, demonstrating that good teamwork can enhance internal organizational cohesion and facilitate the realization of related behaviors. Therefore, companies should focus on cultivating and promoting a culture of teamwork when advancing ESG and sustainable development. This study provides a theoretical framework for understanding the challenges and opportunities faced by Taiwanese enterprises in sustainable development and ESG practices. Future research should continue to track the progress of companies in these areas and consider more external and internal factors to provide more comprehensive and in-depth insights.
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