企業是否應強制設立勞工董事？－－以台灣上市櫃公司為例

Should Corporate Be Forced to Setup A Labor Director ? ―A Study in Taiwan Publicly Traded Companies

本研究是探討上市櫃公司是否應強制設立勞工董事，監督獨立董事確實執行監督公司治理與履行企業社會責任（Corporate Social Responsibility，簡稱CSR）。本研究樣本採用2010至2014年天下雜誌之「企業公民Top50」公司，並且利用台灣經濟新報（TEJ）資料庫，搜集公司治理變數與勞工董事相關資訊。實證結果指出勞工董事可以提升公司治理成效，發現公司規模愈大監督效果愈好；而對於董事長兼總經理雙重職務與獨立董事的職責監督愈好。最後，結果也顯示勞工董事對於公司治理與CSR間會有正向干擾效果，表示透過勞工董事的有助於監督企業公司治理與提高履行CSR的成效。因此，可提供管理當局修法參考，建議對於上市櫃公司應強制設立勞工董事，以強化公司治理、增進CSR與勞工福利，有效解決台灣勞工低薪與社會安全的問題。

This study was to investigate whether firms listed on Taiwan Securities Exchange should be forced to set up labor director of the board to oversee the independent directors perform corporate governance and CSR (Corporate Social Responsibility, abbreviated CSR). It based on a sample of CommonWealth's top 50 corporate citizens in Taiwan (2010-2014) and TEJ database to collect the labor director and corporate governance variables. The empirical results indicate labor director may enhance the effectiveness of corporate governance, the larger size of firm, the greater supervision effect of independent director and corporate president serving as general manager. The labor director also showed a positive moderating effect between corporate governance and CSR, It expressed set up labor director could help supervise corporate governance and raise the effectiveness of CSR. Therefore, we expected the study may provide a reference to amend the law for the government and management authorities, firms should be forced to set up the Labor director to strengthen corporate governance, enhance CSR and labor welfare, effectively resolving low wage and social security problems in Taiwan.