隨著全球永續發展目標（SDGs）與企業社會責任要求日益提升，企業內部結構對ESG（環境、社會、公司治理）表現的重要性逐漸受到關注。本研究以2019至2023年台灣上市櫃企業為樣本，將實踐永續發展的視角聚焦在實際執行永續行動的企業內部驅動力——員工上，探討員工組成特徵： 包括性別比例、學歷結構、平均年齡與平均年資，對企業永續績效（TESG）及其三大構面（環境E、社會S、公司治理G）的影響。
研究資料來自台灣經濟新報（TEJ）資料庫，共2,488筆觀察值，涵蓋10個永續產業分類。研究設計採分階段進行，透過固定效果模型的估計發現：，性性員工占比與企業ESG永續績效之間並無顯著關聯。然而，企業內部員工的學歷組成對TESG評分具有正向影響力，特別是在碩士及大學學歷占比較高的企業中，不僅是整體的ESG表現，其於環境（E）與社會（S）構面的績效更為優異。此外，員工的年齡增加，能累積經驗以强化ESG的執行。
實證結果顯示，企業內部人力結構在推動ESG表現上確實扮演關鍵角色，因此本文建議ESG評鑑制度可納入「內部升遷機會」、「跨層級溝通機制」與「員工參與永續轉型比例」等更細緻的員工相關指標，強化對企業內部實質運作的衡量，凸顯員工在公司治理與社會構面中作為策略執行者與價值共創者的重要地位。

With the growing emphasis on the Sustainable Development Goals (SDGs) and corporate social responsibility, the role of internal organizational structure in shaping ESG (Environmental, Social, and Governance) performance has garnered increasing attention. This study focuses on listed companies in Taiwan from 2019 to 2023, shifting the lens of sustainability implementation toward an internal driving force—employees, in examining how employee composition characteristics—including gender ratio, educational background, average age, and average tenure—influence firms’ overall ESG performance (TESG) as well as its three individual pillars: Environmental (E), Social (S), and Governance (G).
The research data is sourced from the Taiwan Economic Journal (TEJ) database, comprising 2,488 observations across 10 sustainable industry categories. The research design adopts a phased approach. Using fixed effects models, this study finds no significant relationship between the proportion of female employees and corporate ESG sustainability performance. However, the educational composition of a company’s internal workforce has a positive impact on TESG scores. In particular, firms with higher proportions of employees holding master’s and bachelor’s degrees not only better the overall ESG performance, but also achieve stronger outcomes in the Environmental (E) and Social (S) dimensions. In addition, as employees age, their accumulated experience strengthens the execution of ESG practices.
The empirical results suggest that internal workforce composition plays a crucial role in driving ESG performance. Therefore, this study recommends that ESG evaluation systems incorporate more refined employee-related indicators, such as “opportunities for internal promotion,” “cross-level communication mechanisms,” and“employee participation rate in sustainability transition programs.” These additions would enhance the assessment of a firm’s internal operations and highlight the critical role of employees as strategic implementers and value co-creators in both the Governance (G) and Social (S) dimensions of ESG.

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