隨著全球永續浪潮興起與利害關係人資本主義的崛起，ESG（Environmental, Social and Governance）已成為評估企業永續經營與社會責任實踐的重要指標。企業除需對外展現其在環境保護、社會參與與治理透明方面的承諾外，更應將ESG理念內化為組織核心，強化內部治理與人力資本發展。然而，現有研究多聚焦於ESG對企業財務表現的影響，對其對員工心理與行為層面的影響機制尚缺乏深入探討。
本研究從組織行為與人力資源管理的觀點出發，探討企業ESG表現對員工忠誠度之影響，並以組織認同與心理安全感作為中介變項。透過網路問卷回收台灣在職員工樣本，共取得351份有效問卷。研究結果顯示：(1) ESG表現正向影響組織認同；(2) ESG表現正向影響心理安全感；(3) ESG表現正向影響員工忠誠度；(4) 組織認同與心理安全感在ESG與員工忠誠度之間具有中介效果。

In response to the rise of global sustainability and stakeholder capitalism, Environmental, Social, and Governance (ESG) has become a key indicator of corporate sustainability and social responsibility. While most studies have focused on the financial impact of ESG, little attention has been paid to its influence on employees’ psychological and behavioral responses.
This study investigates the relationship between corporate ESG performance and employee loyalty from the perspective of organizational behavior and human resource management, introducing organizational identification and psychological safety as mediators. A total of 351 valid responses were collected from employees in Taiwan through an online survey. Results indicate that: (1) ESG performance positively affects organizational identification; (2) ESG performance positively affects psychological safety; (3) ESG performance positively affects employee loyalty; and (4) both organizational identification and psychological safety mediate the relationship between ESG performance and employee loyalty.

中文文獻
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公司治理中心(TWSE).(2017年)。<臺灣指數公司與富時國際有限公司簽署合作契約，合編臺灣永續指數(FTSE4Good TIP Taiwan ESG Index)，推動社會責任投資。>
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天下雜誌 (2025年2月)。<什麼是ESG？全面解析ESG核心定義、案例、檢測工具，一次讀懂ESG的行動指南>《CSR@天下》

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