近年來，隨著全球經濟高度發展下，人們享受著科技技術及富足生活的代價是造成許多嚴重的環境汙染及生態破壞。因此，企業社會責任的觀念也逐漸被社會大眾所重視。過去許多研究都在探討影響企業願意履行社會責任行為的因素，公司治理模式是普遍被討論的主題，而在影響企業公司治理的因素中，薪酬策略的設計是其中很重要之議題。然而，過去研究在利用薪酬策略的設計來探討與企業社會責任行為之影響時，多是強調在其中高階經理人薪資亦或其內部水平薪資差距上，很少擴及於與一般基層員工的垂直薪資差距的比較。因此，本研究之目的在於研究高階經理人與一般基層員工的垂直薪資差距對於企業社會責任行為之關聯性影響。 本研究主要是分兩階段進行資料的蒐集：第一階段先蒐集2011年至2015年間的上市櫃公司的高階經理人與一般基層員工的薪資資料，進行垂直薪資差距的運算；第二階段則利用2012年至2016年企業所公布的企業社會責任報告書來進行企業社會責任行為的實施判斷，第一與第二階段的結果會利用Panel Data的方式進行處理。最後有效樣本數為1100個，包含396個上市櫃公司。 根據研究結果，本研究證實：企業內部垂直薪資差距僅對正向企業社會責任行為有正向顯著之效果，對負向社會責任行為及天下企業社會責任得獎狀況則無顯著影響性。 ;In recent years, although people enjoy the technology and affluent life with the highly developed global economy, it cause much serious environmental pollution and ecological damage. Therefore, the concept of corporate social responsibility (CSR) has gradually been valued by the public. In the past, many studies had discussed the factors that affected companies′ willingness to fulfill their social responsibilities. The corporate governance model was the subject of general discussion. Among the factors affecting corporate governance, the design of compensation strategies was an important issue. However, when the past scholars used the design of compensation strategies to explore the impact of corporate social responsibility practices, most of them emphasized the salary of senior managers or their internal level salary gap. They rarely expanded this issue to compare with general employees. Therefore, the purpose of this study is to investigate the impact of vertical pay dispersion between high-level managers and general-level employees on corporate social responsibility behavior. This study is mainly to collect data in two phases. In the first phase, the salary data of high-level managers and general-level employees of listed companies from 2011 to 2015 would be collected to calculate the vertical pay dispersion. In the second phase, we used the corporate social responsibility reports which published by the company from 2012 to 2016. The results of the first and second phases would be processed by Panel Data method. The final number of valid samples is 1,100, including 396 listed counter companies. This study confirms that the internal vertical pay dispersion of the enterprise only has a positive significant effect on the positive corporate social responsibility behavior, and has no significant influence on the negative social responsibility behavior and the corporate social responsibility award.
