企業社會責任與公司績效之關聯性—以身心障礙者與不同群族之僱用為例

Abstract

近年來，全球普遍倡導多元共融的風氣盛行，“多元、平等、共融”已不再只是口號，更成為社會的深刻使命，一種根植於尊重和包容多樣性的價值觀，此理念涉及不同文化、種族、性別、年齡、宗教和性取向群體之間的相互理解與融合，企業對弱勢群體的聘用是否能夠影響企業的績效成為關注焦點。本研究取用2011年至2022年上市上櫃公司作為此次研究對象，旨在探討身心障礙人士、性別多樣性以及中老年工作者之聘用與企業財務績效(ROA、ROE、EPS、Tobin’s Q)之間的關聯，進一步探討聘用弱勢群體對公司是否帶來積極效益。研究發現完全遵守身心障礙就業法規標準對企業的ROA和EPS呈現顯著負相關，而接近法規標準(身心障礙進用不足額介於0.1%~40%)對這些績效指標的提升效果更為顯著。董事會女性占比(BWOMEN)、BLAU指數、SHANNON指數對公司績效ROA、ROE、EPS、Q有正面影響，其中三者都對於Q有達到統計上的顯著效果。隨著員工年齡增加，ROA、ROE、EPS和Tobin's Q均呈現顯著負面影響，顯示員工年齡的增長，可能會對企業經營帶來挑戰。In recent years, there has been a global surge in advocating for diversity and inclusion."Diversity, equality, and inclusion" have evolved beyond mere slogans to become profound societal missions rooted in values of respect and acceptance of diversity. This concept encompasses mutual understanding and integration among different cultural, racial, gender, age, religious, and sexual orientation groups. Whether hiring disadvantaged groups impacts corporate performance has become a focal point of interest. This study uses listed companies from 2011 to 2022 as the research subjects, aiming to explore the relationship between the employment of individuals with disabilities, gender diversity, and older workers with corporate financial performance (ROA, ROE, EPS, Tobin's Q) and to further examine whether hiring disadvantaged groups brings positive benefits to companies. The study finds that full compliance with disability employment regulations is significantly negatively correlated with ROA and EPS, while nearing compliance (disability employment shortfall between 0.1% and 40%) shows a more significant positive effect on these performance indicators. The proportion of women on the board (BWOMEN), BLAU index, and SHANNON index positively impact company performance in ROA, ROE, EPS, and Tobin's Q, with all three showing statistically significant effects on Tobin's Q. Additionally, as employee age increases, ROA, ROE, EPS, and Tobin's Q all exhibit significant negative effects, indicating that aging employees may pose challenges to corporate management.