本研究旨在探討企業ESG績效與員工滿意度之關聯性。實證結果顯示，企業ESG績效與員工滿意度呈正向顯著關係，進一步拆解ESG三大構面後，環境(E)與公司治理(G)構面對員工滿意度亦具正向關聯性。穩健性測試結果同樣支持主模型之結果，包括控制工作環境指標及更換應變數後，結果仍一致。此外，本研究亦發現，ESG績效對員工滿意度的正向影響在金融業與製造業中，皆顯著高於非金融業與非製造業。此一結果突顯產業特性在永續實踐效果中的關鍵角色，對企業在不同產業推動ESG策略具有重要參考價值。本研究各項結果分析之探討，可補足企業ESG表現與員工滿意度間之學術研究缺口。

This study investigates the relationship between corporate ESG performance and employee satisfaction. Empirical results reveal a significantly positive association between ESG performance and employee satisfaction. Further analysis of the three ESG dimensions shows that both Environmental (E) and Governance (G) aspects are positively related to employee satisfaction. Robustness tests, including changing dependent variables and controlling for work environment indicators, consistently support the main findings. Moreover, the positive impact of ESG performance is significantly stronger in the financial and manufacturing sectors compared to non-financial and non-manufacturing industries, highlighting the critical role of industry characteristics in sustainable practices. These findings contribute to bridging the research gap between corporate ESG performance and employee satisfaction.

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