女性參與公司治理對勞動環境面CSR表現之影響

The Impact of Female Engagement in the Corporate Governance on the Working Environment in CSR

研究目的：以我國公開發行公司為研究對象，探討女性參與公司治理對勞動環境面CSR表現之影響。
研究設計／方法：以公司高階主管與基層人均薪酬比、人事流動率和員工健康及安全三個變數衡量勞動環境面的CSR表現，並以女性董事比率衡量女性參與公司治理程度，利用迴歸模型分析女性參與公司治理對勞動環境面的CSR表現之影響。
研究結果：女性董事比率的提升使公司高階主管與基層人均薪酬比提高，並改善員工健康及安全，同時也讓公司員工的流動率下降，呈現出女性治理對勞動環境面CSR表現之促進與改善。
研究限制／啟發：研究限制為未考量較難以量化之勞動環境面CSR表現（如員工的結社自由和集會談判權等）。
理論／實務／社會意涵：透過提升董事會成員的性別多樣性，可促進公司對其利害關係人與整體社會之關注，提升公司與社會的永續性。
創見／價值：提供企業改善勞動環境面CSR表現之策略參考及主管機關促進董事會性別多樣性政策之推動依據。

Purpose–Using the data of publicly offered companies in Taiwan, we investigate how female engagement in a board is associated with the performance of companies in the working environment in CSR.
Design/methodology/approach–The working environment aspect of CSR is evaluated based on three indicators, which are respectively the comparison of managers’salaries to regular employees, the turnover rate of the company, and the workplace health and safety. Female engagement in corporate governance is measured by the female board ratio. The impact of female engagement in corporate governance on the working environment in CSR is evaluated using a regression approach, with consideration of firm-specific effect and potential endogeneity problem.
Findings–A company with a higher female ratio in its boards would enlarge the wage gap between management employees and normal employees, and facilitate the performance in workplace health and safety. This supports that gender diversity in corporate governance is beneficial to the working environment facet of social responsibility.
Research limitations/implications–This study is mainly limited in the sense that it does not take into account the issues pertaining to the working environment in CSR that are yet to be quantified (such as freedom of association and collective bargaining).
Practical implications/Social implications–The increase in gender diversity of board members facilitates companies’concern and care toward stakeholders and society, which further promotes the sustainability of the company itself as well as of society.
Originality/value–This study not only provides a reference for enterprises to implement the working environment promoting policies, but also works as a foundation for government authorities to formulate regulations to promote gender diversity in boardroom.