員工對於企業執行ESG的認同感
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2025
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隨著全球對永續發展與企業社會責任的重視，ESG（環境、社會與公司治理）已成為企業經營的重要指標。然而，企業能否成功推動ESG政策，不僅取決於制度設計，更仰賴員工的認同與實踐。本研究旨在探討員工對企業執行ESG政策之知覺組織行為是否會透過組織認同與行為意向，進一步影響其工作表現，進而建構一個以心理歷程為基礎的影響模式。本研究以問卷調查方式蒐集資料，針對不同產業員工進行實證分析，透過敘述性統計、信效度分析、交叉分析與多元迴歸分析，驗證各構面變項之間的關聯性。研究結果發現，知覺組織行為中的政策執行與內部治理對組織認同與行為意向具有顯著正向影響，而組織認同與行為意向亦對工作投入與績效具顯著影響，並於其中扮演中介角色。
本研究證實，企業在推動ESG政策時，若能強化內部溝通與參與機制，有助於提升員工對組織的認同與參與意願，進而促進其工作表現。研究成果可提供企業進行永續經營與人力資源策略調整之參考，亦可作為政府制定相關政策與後續研究發展之依據。
關鍵字：知覺組織行為、行為意向、組織認同、工作投入、工作績效
With the global emphasis on sustainable development and corporate social responsibility, ESG (Environmental, Social, and Governance) has become a crucial indicator for corporate operations. The successful implementation of ESG policies depends not only on institutional design but also on employees’ recognition and engagement. This study aims to explore whether employees’ perceived organizational behavior regarding ESG implementation influences their job performance through organizational identification and behavioral intention, and to construct a psychological process-based model of influence.This research adopts a questionnaire survey method and collects empirical data from employees across various industries. Descriptive statistics, reliability and validity analysis, cross-tabulation, and multiple regression analysis were conducted to examine the relationships among the variables. The findings show that employees’ perceptions of policy execution and internal governance under ESG significantly affect their organizational identification and behavioral intention. These two mediators, in turn, have a positive impact on work engagement and job performance.This study confirms that when companies enhance internal communication and participation mechanisms related to ESG, they can improve employees’ organizational identification and willingness to participate, thereby promoting better work performance. The results provide valuable references for enterprises aiming to adjust their sustainability strategies and human resource management, and offer insights for policymakers and future researchers. Keywords: Perceived Organizational Behavior, Behavioral Intention, Organizational Identification, Job Engagement, Job Performance
With the global emphasis on sustainable development and corporate social responsibility, ESG (Environmental, Social, and Governance) has become a crucial indicator for corporate operations. The successful implementation of ESG policies depends not only on institutional design but also on employees’ recognition and engagement. This study aims to explore whether employees’ perceived organizational behavior regarding ESG implementation influences their job performance through organizational identification and behavioral intention, and to construct a psychological process-based model of influence.This research adopts a questionnaire survey method and collects empirical data from employees across various industries. Descriptive statistics, reliability and validity analysis, cross-tabulation, and multiple regression analysis were conducted to examine the relationships among the variables. The findings show that employees’ perceptions of policy execution and internal governance under ESG significantly affect their organizational identification and behavioral intention. These two mediators, in turn, have a positive impact on work engagement and job performance.This study confirms that when companies enhance internal communication and participation mechanisms related to ESG, they can improve employees’ organizational identification and willingness to participate, thereby promoting better work performance. The results provide valuable references for enterprises aiming to adjust their sustainability strategies and human resource management, and offer insights for policymakers and future researchers. Keywords: Perceived Organizational Behavior, Behavioral Intention, Organizational Identification, Job Engagement, Job Performance
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知覺組織行為, 行為意向, 組織認同, 工作投入, 工作績效, Perceived Organizational Behavior, Behavioral Intention, Organizational Identification, Job Engagement, Job Performance