近年來，ESG（環境、社會和治理）受到廣泛關注，世界各國政府紛紛制定符合國際標準的法規。 本研究探討了永續發展報告中所描述的勞工相關問題與各種公司指標（例如流動率和薪資差距）之間的相關性。利用2019年至2021年上市及 OTC公司的數據，並且從可持續發展報告的矩陣圖中手動收集信息，其中詳細說明了利益相關者的關注程度和公司在不同問題上的表現。 迴歸結果表明，矩陣績效區域中突出的問題顯著影響離職率和薪資差距，這是兩個與勞動力相關的關鍵指標。此外，薪資差距與公司對績效領域內勞工問題的關注之間存在顯著關係，這表明對這些問題的更多關注對應於較小的內部薪資差距。儘管穩健性檢查與主要結果存在一些不一致，但它們強調了公司在其重要性矩陣中解決勞工問題並相應調整其揭露的必要性。 總體而言，調查結果強調了關注勞工問題對於提高員工滿意度和忠誠度、減少流動率和薪資差距並最終提高公司績效的重要性。本研究有助於在永續發展報告中使用矩陣圖來探討勞資問題及其對企業穩定性的影響的有限研究。 ;In recent years, ESG (environment, society, and governance) has gained widespread attention, with governments around the world enacting regulations in line with international standards. This study explores the correlation between labor-related issues described in sustainability reports and various company metrics, such as turnover rates and pay gaps. Utilizing data from listed and OTC companies between 2019 and 2021, we manually collected information from the matrix diagrams in the sustainability reports, detailing the level of stakeholder concern and company performance on different issues. The regression results indicate that issues highlighted in the performance area of the matrix significantly impact turnover rates and pay gaps, which are two critical labor-related metrics. Additionally, a significant relationship was found between pay gaps and the company′s attention to labor issues within the performance area, suggesting that greater focus on these issues corresponds to smaller internal pay disparities. Although the extended analysis yielded some inconsistencies with the main results, they reinforced the necessity for companies to address labor issues in their materiality matrices and align their disclosures accordingly. Overall, this study emphasizes the importance of focusing on labor issues to enhance employee satisfaction and loyalty, reduce turnover rates and pay gaps, and ultimately improve company performance. This study contributes to the limited research on the use of matrix diagrams in sustainability reports to explore labor-management issues and their impact on corporate stability.
