金融業在ESG報告中性別平等的實踐與揭露之探討

本研究探討台灣金融業在ESG永續報告書中對性別薪資平等（GRI 405-2）與不歧視（GRI 406）議題之揭露現況與實踐困境。金融業作為人力資本密集且高度制度化產業，其揭露行為不僅反映內部治理，更牽動薪資透明化與性別平權制度之演進。研究透過文獻分析建構相關政策與理論背景，並訪談15位來自勞、資、政、學的代表，歸納政策設計與企業實務間的落差、工會與利害關係人的角色，以及制度推動面臨的瓶頸與契機。研究發現包括：（1）揭露內容形式化且資訊不足，缺乏如職類、職等、年資等細緻切割，降低透明性與可比較性；（2）隨金融業轉型加速，跨域人才需求拉大內部薪資落差，導致性別與職務差異交錯，揭露難度上升；（3）薪資透明化具促進公平之制度潛能，惟若欠缺配套與文化基礎，亦恐引發不必要的比較與組織張力；（4）主管機關與工會扮演關鍵角色，前者應推動指標化與標準化揭露，後者可透過協商補強制度落差；（5）建議採漸進式策略推動揭露制度，逐步由大型企業帶頭試行，搭配評鑑獎勵、法令支持與工會倡議，促使性別薪資資訊揭露邁向常態化。本研究盼補足性別薪資揭露於金融業實務推動之理解，並提出具政策可行性之建議，以回應國際對性別平等與永續發展之期待。

This study investigates the disclosure practices and implementation challenges of gender pay equity and non-discrimination in ESG sustainability reports within Taiwan’s financial industry, focusing on GRI 405-2 and GRI 406. Through literature review and 15 in-depth interviews with stakeholders from labor, management, government, and academia, the study identifies key gaps between policy and practice. Findings highlight insufficient segmentation in current disclosures, growing complexity due to industrial transformation, and the dual potential and risks of pay transparency. The study emphasizes the critical roles of regulators and unions, and recommends a gradual implementation strategy using standardized, comparable indicators to advance gender pay transparency in alignment with global ESG goals.