隨著全球永續發展意識抬頭，企業環境、社會、治理(ESG)表現已成為影響競爭力的關鍵要素。科技業作為台灣經濟發展核心，其ESG表現對內部人力資源管理的影響值得深入探討。本研究旨在探討台灣科技業企業ESG表現與員工向心力之關聯性，並檢驗員工年資在此關係中的調節效果。
隨著永續發展已成為企業策略關鍵，企業在ESG(環境、社會與治理)領域的表現不僅關乎外部聲譽，更可能深刻影響內部員工的態度與行為。針對台灣科技業，本研究透過2018年至2023年間4,427筆有效觀察值，探討企業ESG表現與員工向心力(以員工流動率為代理指標)之間的關聯性，並進一步分析員工年資是否調節該關係。研究結果支持所有假說。首先，台灣科技業企業ESG表現與員工向心力之間存在顯著正向關聯，獲得ESG獎項的企業維持較低的員工流動率。其次，員工年資對ESG表現與員工向心力關係具有顯著調節效果。第三，ESG表現對低年資員工向心力的正向影響較對高年資員工為強，反映不同職涯階段員工對組織政策的差異化反應。
本研究分析結果發現，ESG表現與員工向心力之間具有正向關聯，尤其在低年資員工中較為顯著。研究支持社會認同理論與職涯發展觀點，亦對企業在不同年資層級間制定差異化ESG人力策略具重要啟示。

As global sustainable development awareness rises, corporate Environmental, Social, and Governance (ESG) performance has become a key factor influencing competitiveness. This study examines the relationship between ESG performance and employee loyalty in Taiwan's technology industry, with particular focus on the moderating role of employee tenure. Using longitudinal data from Taiwan's listed technology companies (2018-2023), we collected 4,427 valid observations covering 871 technology companies. Employee turnover rate serves as a proxy for employee loyalty, while ESG performance is measured through major ESG awards. The results support all hypotheses, demonstrating a significant positive relationship between ESG performance and employee loyalty, with stronger effects observed among low-tenure employees compared to high-tenure employees.

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