隨著永續發展成為全球重要趨勢，ESG議題日益受到重視，企業除聚焦於淨零減碳等環境面議題外，DEI（多元、公平與共融）政策亦逐漸被視為強化企業競爭力的重要策略，不僅有助於吸引與留任人才，亦可作為回應利害關係人期待的重要作為，故本研究以組織內 DEI 政策的實踐為核心，探討其對心理安全感與當責之影響，並以心理安全感為中介變項，共融性領導與參與式領導作為調節變項，探討領導風格對前述關係之干擾效果。 本研究以「在現職公司任職6個月以上（含）的台灣地區企業正職員工」為研究對象，共回收 304 份有效樣本。研究結果顯示：（1）組織內DEI政策的實踐對當責具有正向關係；（2）組織內DEI政策的實踐對心理安全感具有正向關係；（3）心理安全感對當責具有正向關係；（4）心理安全感會中介影響組織內DEI政策的實踐與當責之間之關係；（5）共融性領導會正向調節組織內DEI政策的實踐與心理安全感之關係；（6）參與式領導對心理安全感與當責關係之調節效果未顯著。因此，本研究將基於上述結果，提出相關實務意涵與建議，期待協助組織透過 DEI 政策的實踐與領導風格的優化，進一步提升員工心理安全感與當責，實現多方共贏。 ;As sustainable development has become a global priority, ESG issues are receiving increasing attention. While organizations focus on environmental aspects such as net-zero carbon emissions, DEI policies are also being recognized as critical strategies for enhancing organizational competitiveness. These policies not only help attract and retain talent but also serve as a key response to stakeholder expectations. This study, therefore, centers on the implementation of DEI （Diversity, Equity, and Inclusion） policies within organizations and examines their effects on psychological safety and accountability. Psychological safety is considered a mediating variable, while inclusive leadership and participative leadership are included as moderating variables to explore the interaction effects of leadership styles. This research targets full-time employees in Taiwan who have been employed at their current company for at least six months. A total of 304 valid responses were collected through an online survey. The results indicate that: （1） the implementation of DEI policies is positively associated with accountability; （2） DEI implementation is positively associated with psychological safety; （3） psychological safety is positively associated with accountability; （4） psychological safety mediates the relationship between DEI implementation and accountability; （5） inclusive leadership positively moderates the relationship between DEI implementation and psychological safety; （6） the moderating effect of participative leadership on the relationship between psychological safety and accountability is not significant. Based on these findings, this study proposes practical implications and recommendations, aiming to assist organizations in enhancing psychological safety and accountability through effective DEI practices and leadership development, thereby achieving mutual benefit for all parties involved.
