| dc.description.abstract | 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. | en_US |