企業社會責任員工構面績效與經理人和員工異常薪酬比率差

Employee Perspective Performance of Corporate Social Responsibility and Manager-Employee Abnormal Pay Disparity

本研究乃探討台灣2015年至2019年間，企業在強制性或自願性企業社會責任報告揭露條件下，員工構面的企業社會責任績效與經理人和員工異常薪酬比率差之關聯性。研究結果顯示在強制性企業社會責任揭露條件下，員工構面的企業社會責任績效與經理人和員工異常薪酬比率差之間存在負向關係。再者，本研究進一步考量企業社會責任報告書經會計師確信對於員工構面企業社會責任績效與經理人和員工異常薪酬比率差關係之作用，結果表明企業社會責任經會計師確信會增強員工構面的企業社會責任績效與經理人和員工異常薪酬比率差之負向關係。

This study examines the relationship between the corporate social responsibility (CSR) scale from the employee perspective and manager-employee abnormal pay disparity under mandatory or voluntary CSR reporting from 2015 to 2019 in Taiwan. The results show a negative relation between CSR employee perspective performance and manager-employee abnormal pay disparity among companies subject to mandatory CSR disclosure. Furthermore, this study also considers the impact of auditor CSR assurance on the relationship between CSR employee perspective performance and manager-employee abnormal pay disparity. The findings indicate that auditor CSR assurance strengthens the negative relation between CSR scale from the employee perspective and manager-employee abnormal pay disparity.