全球企業社會責任蔚為趨勢，當履行企業社會責任時，不免須投入許多成本，此時企業的內部資源配置成為關鍵因素。Jung & Kim (2016)採用韓國企業為樣本，以資源配置的角度下，探討企業社會責任如何影響員工績效薪酬、工作模式及就業政策等，結果指出企業雖然會激勵員工，但同時也會將員工減少作為降低內部成本的手段。本文認為台韓企業在企業社會責任壓力、背景及人才考量等方面存在差異，因此以台灣企業為研究對象，重新驗證企業社會責任與員工績效薪酬及就業政策之關聯。本篇以2008年到2019年之台灣上市櫃公司為樣本，實證結果表示企業社會責任與員工績效薪酬呈正向關係，說明企業為提升員工生產力、促進組織效率，會提供較高之績效薪酬以激勵員工；此外，企業社會責任對員工就業政策無顯著影響，與Jung & Kim (2016)研究結果並不相同，台灣並未發現同樣證據，推測台灣企業較不會以減少員工人數作為降低內部成本的手段，本篇提供了企業社會責任與員工就業政策可能因地區差異而產生不同結果的初步證據。

Corporate social responsibility (CSR) has emerged as a global trend. However, it costs a lot of resources while companies perform CSR. Therefore, the internal resource allocation of companies becomes a key factor. Previous research used Korean companies as a sample to investigate how CSR affects performance-based pay and employment policies. The results pointed out that Korean companies not only motivate employees by providing performance-based pay, but also reduce hiring employees and undertaking organizational restructuring. Considering the differences in pressure and background of CSR in Taiwan and South Korea, this research focuses on how CSR affects performance-based pay and employment policies in Taiwanese companies. This article takes Taiwanese listed companies from 2008 to 2019 as a sample. Empirical results show a significant positive relationship between CSR and performance-based pay, which can increase employees’ productivity. Nevertheless, CSR has no significant impact on employment policies, which is different from the findings of previous research. It is speculated that Taiwanese companies are less likely to fire employees and undertake organizational restructuring for the purpose of reducing costs. This paper provides preliminary evidence that the relationship between CSR and employment differs across regions.

汪進揚與林慧茹，2021，薪酬公平性：員工生產力與控制權偏離之影響，管理學報， 第38卷第2期：203-230頁。
許永聲、陳俊合與曾奕菱，2013，企業社會責任與信用風險評等，會計學報，第5卷第1期：1-26頁。
勞動部，2020，《國際勞動統計》。https://statdb.mol.gov.tw/html/nat/109/109%E5%85%A8%E6%96%87.pdf
Adam, A. M., & Shavit, T. (2008). How can a ratings-based method for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from socially responsible investment indices to invest in CSR?. Journal of Business Ethics, 82(4), 899-905.
Ahmadjian, C. L., & Robinson, P. (2001). Safety in numbers: Downsizing and the deinstitutionalization of permanent employment in Japan. Administrative Science Quarterly, 46(4), 622-654.
Bae, J., Chen, S. J., & Rowley, C. (2011). From a paternalistic model towards what? HRM trends in Korea and Taiwan. Personnel Review, 40(6), 700-722.
Bae, K. H., Kang, J. K., & Wang, J. (2011). Employee treatment and firm leverage: A test of the stakeholder theory of capital structure. Journal of Financial Economics, 100(1), 130-153.
Barney, J. B. (1986). Organizational culture: can it be a source of sustained competitive advantage?. Academy of Management Review, 11(3), 656-665.
Bonvin, J. M. (2007). Corporate Social Responsibility in a Context of Permanent Restructuring: a case study from the Swiss metalworking sector. Corporate Governance: An International Review, 15(1), 36-44.
Brekke, K. A., & Nyborg, K. (2004). Moral hazard and moral motivation: Corporate Social Responsibility as Labor Market Screening (No. 2004, 25). Memorandum.
Brown, C., & Medoff, J. (1989). The employer size-wage effect. Journal of Political Economy, 97(5), 1027-1059.
Cascio, W. F. (1993). Downsizing: What do we know? What have we learned?. Academy of Management Perspectives, 7(1), 95-104.
Chang, S. I. (2012). Study on human resource management in Korea's chaebol enterprise: a case study of Samsung Electronics. The International Journal of Human Resource Management, 23(7), 1436-1461.
Chen, R. C., & Lee, C. H. (2017). The influence of CSR on firm value: an application of panel smooth transition regression on Taiwan. Applied Economics, 49(34), 3422-3434.
Choi, B. B., Lee, D., & Park, Y. (2013). Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from Korea. Corporate Governance: An International Review, 21(5), 447-467.
Deakin, S., & Hobbs, R. (2007). False dawn for CSR? Shifts in regulatory policy and the response of the corporate and financial sectors in Britain. Corporate Governance: An International Review, 15(1), 68-76.
De Roeck, K., Marique, G., Stinglhamber, F., & Swaen, V. (2014). Understanding employees' responses to corporate social responsibility: mediating roles of overall justice and organizational identification. The International Journal of Human Resource Management, 25(1), 91-112.
Freeman, E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston, MA.
Galbreath, J. (2006). Does primary stakeholder management positively affect the bottom line? Some evidence from Australia. Management Decision.
Han, T. S., & Shen, C. H. (2007). The effects of bonus systems on firm performance in Taiwan's high-tech sector. Journal of Comparative Economics, 35(1), 235-249.
Heywood, J. S., & Wei, X. (2006). Performance pay and job satisfaction. Journal of Industrial Relations, 48(4), 523-540.
Hitt, M. A., Bierman, L., Shimizu, K., & Kochhar, R. (2001). Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management Journal, 44(1), 13-28.
Hughes, J. C., & Rog, E. (2008). Talent management: A strategy for improving employee recruitment, retention, and engagement within hospitality organizations. International Journal of Contemporary Hospitality Management.
Huselid, M. A. (1995). The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of Management Journal, 38(3), 635-672.
IMD. (2021). IMD World Talent Ranking 2021. https://imd.cld.bz/IMD-World-Talent-Ranking-2021
Inyang, B. J., Awa, H. O., & Enuoh, R. O. (2011). CSR-HRM nexus: Defining the role engagement of the human resources professionals. International Journal of Business and Social Science, 2(5), 118-126.
Jones, G., & Kramar, R. (2010). CSR and the building of leadership capability. Journal of Global Responsibility.
Jung, H., & Cho, J. (2020). High Corporate Social Responsibility but Low Corporate Maternity Responsibility: Korean Evidence. The Singapore Economic Review, 1-21.
Jung, H. J., & Kim, D. O. (2016). Good neighbors but bad employers: Two faces of corporate social responsibility programs. Journal of Business Ethics, 138(2), 295-310.
Katz, L. F. (1986). Efficiency wage theories: A partial evaluation. NBER Macroeconomics Annual, 1, 235-276.
Kim, A., & Lee, Y. (2018). Family firms and corporate social performance: evidence from Korean firms. Asia Pacific Business Review, 24(5), 693-713.
Lam, L. W., & White, L. P. (1998). Human resource orientation and corporate performance. Human Resource Development Quarterly, 9(4), 351-364.
Lee, F. H., Lee, T. Z., & Wu, W. Y. (2010). The relationship between human resource management practices, business strategy and firm performance: evidence from steel industry in Taiwan. The International Journal of Human Resource Management, 21 (9), 1351-1372.
Liu, J. T., Tsou, M. W., & Wang, P. (2010). Workforce composition and firm productivity: evidence from Taiwan. Economic Inquiry, 48(4), 1032-1047.
Luan, C. J., Tien, C., & Chi, Y. C. (2013). Downsizing to the wrong size? A study of the impact of downsizing on firm performance during an economic downturn. The International Journal of Human Resource Management, 24(7), 1519-1535.
Mahoney, L. S., & Thorne, L. (2005). Corporate social responsibility and long-term compensation: Evidence from Canada. Journal of Business Ethics, 57(3), 241-253.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.
McWilliams, A., & Siegel, D. S. (2011). Creating and capturing value: Strategic corporate social responsibility, resource-based theory, and sustainable competitive advantage. Journal of Management, 37(5), 1480-1495.
Noe, R., Hollenbeck, J., Gerhart, B., & Wright, P. (2006). Human Resources Management: Gaining a Competitive Advantage, Tenth Global Edition. New York, MA: McGraw-Hill Education.
Nwokocha, I., & Iheriohanma, E. B. J. (2012). Emerging trends in employee retention strategies in a globalizing economy: Nigeria in focus. Asian Social Science, 8(10), 198.
Pao-Long, C., & Wei-Ling, C. (2002). The effect of human resource management practices on firm performance: Empirical evidence from high-tech firms in Taiwan. International Journal of Management, 19(4), 622.
Park, S., & Sturman, M. C. (2016). Evaluating form and functionality of pay‐for‐performance plans: The relative incentive and sorting effects of merit pay, bonuses, and long‐term incentives. Human Resource Management, 55(4), 697-719.
Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341-350.
Salamin, A., & Hom, P. W. (2005). In search of the elusive U-shaped performance-turnover relationship: Are high performing Swiss bankers more liable to quit?. Journal of Applied Psychology, 90(6), 1204.
Sheaffer, Z., Carmeli, A., Steiner‐Revivo, M., & Zionit, S. (2009). Downsizing strategies and organizational performance: a longitudinal study. Management Decision.
Slaughter, M. J. (2007). Globalization and declining unionization in the United States. Industrial Relations: A Journal of Economy and Society, 46(2), 329-346.
Sparkes, R., & Cowton, C. J. (2004). The maturing of socially responsible investment: A review of the developing link with corporate social responsibility. Journal of Business Ethics, 52(1), 45-57.
Sprinkle, G. B., & Maines, L. A. (2010). The benefits and costs of corporate social responsibility. Business Horizons, 53(5), 445-453.
Sturman, M. C., & Short, J. C. (2000). Lump‐sum bonus satisfaction: testing the construct validity of a new pay satisfaction dimension. Personnel Psychology, 53(3), 673-700.
Sun, L., & Yu, T. R. (2015). The impact of corporate social responsibility on employee performance and cost. Review of Accounting and Finance.
Trevor, C. O., Gerhart, B., & Boudreau, J. W. (1997). Voluntary turnover and job performance: Curvilinearity and the moderating influences of salary growth and promotions. Journal of Applied Psychology, 82(1), 44.
Tsai, C. F., & Yen, Y. F. (2008). A model to explore the mystery between organizations' downsizing strategies and firm performance: Integrating the perspectives of organizational change, strategy and strategic human resource management. Journal of Organizational Change Management.
Turban, D. B., & Greening, D. W. (1997). Corporate social performance and organizational attractiveness to prospective employees. Academy of Management Journal, 40(3), 658-672.
Turban, D. B., & Cable, D. M. (2003). Firm reputation and applicant pool characteristics. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 24(6), 733-751.
Van de Velde, E., Vermeir, W., & Corten, F. (2005). Corporate social responsibility and financial performance. Corporate Governance: The International Journal of Business in Society.
Varma, A., & Budhwar, P. S. (Eds.). (2013). Managing Human Resources in Asia-Pacific. Routledge.
Verwijmeren, P., & Derwall, J. (2010). Employee well-being, firm leverage, and bankruptcy risk. Journal of Banking & Finance, 34(5), 956-964.
Weitzman, M., & Kruse, D. (1990). Profit sharing and productivity. 1990, 95-142.
Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic Management Journal, 18(4), 303-319.
Yeh, W. Y., Cheng, Y., & Chen, C. J. (2009). Social patterns of pay systems and their associations with psychosocial job characteristics and burnout among paid employees in Taiwan. Social Science & Medicine, 68(8), 1407-1415.
Zappalâ, G., & Cronin, C. (2002). The employee dimensions of corporate community involvement in Australia: Trends and prospects. In Paper presented at the 6th ANZTSR Conference (Vol. 27, p. 29).