ESG感知與員工敬業度之影響：以雇主品牌為中介效果

Abstract

隨著企業日益重視永續發展，企業永續表現不僅關乎企業聲譽與市場評價，也逐漸成為員工選擇雇主與投入工作的關鍵因素，過往的學術研究甚少談到以環境（Environment)、社會(Social)與公司治理(Governance)（簡稱ESG）的議題，來提升雇主品牌進而影響求才留才。故本研究欲探討ESG感知對員工敬業度的影響，並進一步分析雇主品牌在兩者之間所扮演的中介角色。本研究以在台上市櫃公司及非在台上市櫃公司但企業有實施ESG措施之企業的在職員工為調查對象，採用線上問卷方式進行調查，最後蒐集301份有效樣本進行分析。研究工具包括經專家效度檢核後的ESG感知量表、雇主品牌量表及員工敬業度量表，並採用李克特五點量表進行測量。資料處理上，首先透過信度分析（Cronbach’s α）及項目分析進行預試檢驗，正式分析階段採用SPSS的描述性統計、ANOVA變異數分析及使用偏最小平方法（Partial Least Squares Structural Equation Modeling, PLS-SEM）進行測量模型之驗證，並採用拔靴法進行中介效果檢定。此外，本研究後續採用重要性績效矩陣分析（IPMA）與多群組分析，探討不同背景變項（如產業別、年齡、ESG曝險程度產業、公司規模）是否影響模型結構路徑，並進行分析，以期後續提供後續企業資源分配及管理建議。隨著企業日益重視永續發展，企業永續表現不僅關乎企業聲譽與市場評價，也逐漸成為員工選擇雇主與投入工作的關鍵因素，過往的學術研究甚少談到以環境（Environment)、社會(Social)與公司治理(Governance)（簡稱ESG）的議題，來提升雇主品牌進而影響求才留才。 故本研究欲探討ESG感知對員工敬業度的影響，並進一步分析雇主品牌在兩者之間所扮演的中介角色。本研究以在台上市櫃公司及非在台上市櫃公司但企業有實施ESG措施之企業的在職員工為調查對象，採用線上問卷方式進行調查，最後蒐集301份有效樣本進行分析。研究工具包括經專家效度檢核後的ESG感知量表、雇主品牌量表及員工敬業度量表，並採用李克特五點量表進行測量。資料處理上，首先透過信度分析（Cronbach’s α）及項目分析進行預試檢驗，正式分析階段採用SPSS的描述性統計、ANOVA變異數分析及使用偏最小平方法（Partial Least Squares Structural Equation Modeling, PLS-SEM）進行測量模型之驗證，並採用拔靴法進行中介效果檢定。此外，本研究後續採用重要性績效矩陣分析（IPMA）與多群組分析，探討不同背景變項（如產業別、年齡、ESG曝險程度產業、公司規模）是否影響模型結構路徑，並進行分析，以期後續提供後續企業資源分配及管理建議。透過線上問卷對研究對象進行調查分析，研究結果顯示，員工對企業ESG感知具有顯著正向影響，能夠有效提升雇主品牌形象，進而增強員工敬業度，並證實雇主品牌在ESG感知與員工敬業度之間具中介效果。此外，多群組分析亦指出，不同產業ESG曝露程度與企業規模在模型路徑上存在顯著差異。實務上建議企業應強化ESG資訊揭露與內部溝通機制，並將ESG理念融入雇主品牌策略中，以提升員工對企業的信任與認同感，進一步促進敬業行為與永續競爭力。This study aims to examining the impact of employees’ perceptions of Environmental, Social, and Governance (ESG) factors—key components of corporate social responsibility—on employee engagement, and further analyzes the mediating role of employer brand in this relationship. As enterprises increasingly prioritize sustainable development, ESG performance has become not only a matter of corporate reputation and market evaluation but also a critical factor influencing employees’ choice of employer and their level of work commitment.The study targets employees working in publicly listed companies in Taiwan and other organizations that have implemented ESG initiatives. Data were collected through an online questionnaire, resulting in 301 valid responses for analysis. The research instruments include expert-validated scales measuring ESG perception, employer brand, and employee engagement, with all items rated using a five-point Likert scale. In terms of data processing, a pretest was conducted using item analysis and reliability testing (Cronbach’s α). In the formal analysis stage, descriptive statistics and ANOVA were conducted using SPSS, and the measurement and structural models were assessed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Bootstrapping was used to verify the mediating effect. Additionally, Importance-Performance Matrix Analysis (IPMA) and Multi-Group Analysis (MGA) were employed to investigate whether structural relationships differ across demographic subgroups, such as industry sector, age, industry ESG exposure level and company size, in order to provide managerial insights for corporate resource allocation and policy development.The results reveal that employees’ ESG perceptions have a significant positive effect on employer brand, which in turn enhances employee engagement. Employer brand was also found to mediate the relationship between ESG perception and engagement. Moreover, the multi-group analysis indicates that the strength of these relationships varies significantly across industries with different ESG exposure levels and between organizations of different sizes. From a managerial perspective, the study suggests that companies should enhance ESG information disclosure and internal communication strategies, and integrate ESG values into their employer branding efforts to foster employee trust and identification—ultimately promoting higher engagement and sustainable competitiveness.