在 ESG 與永續治理日益受到重視下，職場安全已不僅攸關員工福祉，更與企業法規遵循、法律責任、聲譽風險及營運穩定性密切相關。既有研究多探討董事會專業背景對財務揭露、訴訟風險及公司治理之影響，較少直接檢驗法律背景董事是否有助於提升企業職場安全表現。因此，本研究以台灣上市櫃公司為樣本，探討董事會法律專長與員工職場安全表現之關聯。實證結果顯示，在全體樣本中，董事會法律專長與職場安全表現之間未呈現顯著關聯。然而，在職場安全風險較高之產業中，兩者呈現正向關聯，且當公司同時面臨較高營運風險時，此一關聯更為明顯，惟統計證據仍屬有限。此結果顯示，法律背景董事的治理功能可能具有情境依賴性，亦即其監督與風險管理效果較容易在法律責任、職場安全風險及營運不確定性較高之情境下發揮。本研究將董事會法律專長之治理效果延伸至職場安全領域，補充董事會專業背景與企業非財務績效之相關文獻。

Workplace safety has become an increasingly important governance issue because it is closely associated with employee welfare, regulatory compliance, legal liability, and operational risk. While prior studies have examined the governance effects of directors' professional backgrounds, little is known about whether legal expertise on corporate boards contributes to workplace safety performance. Using Taiwanese listed and OTC firms from 2023 to 2025, this study examines the relationship between board legal expertise and workplace safety performance. The results show no significant association in the full sample. However, a positive association emerges among firms operating in high workplace safety risk industries and becomes stronger when operational risk is also high, suggesting that the governance value of legal expertise is context-dependent. This study extends the literature on board expertise by providing evidence that legally trained directors may play a more important monitoring role when firms face greater legal and operational risks.

Andrea Chiarini & Vagnoni Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards: Research from European manufacturing（2017）
Andrew Neal & Michael A. Griffin A Study of the Lagged Relationships Among Safety Climate, Safety Motivation, and Behavior（2006）
Anil Shivdasani, David Yermack CEO Involvement in the Selection of New Board Members: An Empirical Analysis（1999）
April Klein Audit committee, board of director characteristics, and earnings management（2002）
Brown, K. A. Workplace safety: A call for research（1996）
Crosby, P.B. Quality Is Free: The Art of Making Quality Certain. McGraw-Hill, New York.(1979)
David I. Levine & Toffel Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers（2010）
David E. Cantor Workplace safety in the supply chain: a review of the literature and call for research（2008）
Daniel Bradley Connie X. Mao, Chi Zhang. Does Analyst Coverage Affect Workplace Safety? （2018）
David Yermack Higher market valuation for firms with a small board of directors（1996）
Dan R. Dalton, Catherine M. Daily, Alan E. Ellstrand, Jonathan L. Johnson Meta-Analytic Reviews of Board Composition, Leadership Structure, and Financial Performance（1998）
De Koster, R. B. M., Stam, D., & Balk, B. M. Accidents Happen: The Influence of Safety-Specific Transformational Leadership, Safety Consciousness, and Hazard Reducing Systems on Warehouse Accidents. Journal of Operations Management, 29, 753-765. （2011）
Eccles, R. G., Ioannou, I., & Serafeim, G. The impact of corporate sustainability on organizational processes and performance. （2014）
Eugene F. Fama and Michael C. Jensen Separation of Ownership and Control（1983）
Field, L., Lowry, M., & Shu, S. Does disclosure deter or trigger litigation? Journal of Accounting and Economics, 39(3), 487–507.（2005）
Frances J. Milliken, Luis L. Martins Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups（1996）
Gambatese, J.A., Pestana, C. & Lee, H.W. Alignment Between Lean Principles and Practices and Worker Safety Behavior. Journal of Construction Engineering and Management, 143(1), 04016083.（2017）
J. Paul Leigh Economic Burden of Occupational Injury and Illness in the United States（2011）
Jeffrey Pfeffer, Gerald R. Salancik The External Control of Organizations: A Resource Dependence Perspective, Harper & Row , New York （1978）
John E. Core, Robert W. Holthausen, David F. Larcker Corporate governance, chief executive officer compensation, and firm performance（1999）
Karl E. Weick & Kathleen M. Sutcliffe Managing the Unexpected: Resilient Performance in an Age of Uncertainty（2007）
Klassen, R.D. & McLaughlin, C.P. The Impact of Environmental Management on Firm Performance. Management Science, 42(8), 1199–1214.（1996）
Krishnan, J., Wen, Y., & Zhao, W. Legal expertise on corporate audit committees and financial reporting quality. The Accounting Review, 86(6), 2099–2130.（2011）
Li, N., & Wahid, A. S. Director tenure diversity and board monitoring effectiveness. Contemporary Accounting Research, 35(3), 1363–1394.（2018）
Lu, Y., Ntim, C. G., Zhang, Q., & Li, P. Board of directors' attributes and corporate outcomes: A systematic literature review and future research agenda. International Review of Financial Analysis.（2022）
Michael C. Jensen The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems（1993）
Mark Kroll, Bruce A. Walters, Peter Wright Board vigilance, director experience, and corporate outcomes（2008）
Mark A. Griffin, Andrew Neal Perceptions of safety at work: a framework for linking safety climate to safety performance, knowledge, and motivation（2000）
Mélanie Despeisse, Mike R. MBaye, Paul D. Ball, Steve Evans A methodology for creating a sustainable manufacturing conceptual process model（2012）
Michael C. Jensen, & William H. Meckling Theory of the firm: Managerial behavior, agency costs and ownership structure（1976）
Michael S. Weisbach Outside directors and CEO turnover（1988）
Qian, C, Crilly, D, Lin, Y, Zhang, K and Zhang, R. Short-selling pressure and workplace safety: curbing short-termism through stakeholder interdepen-dencies.（2023）
Renée B. Adams & Daniel Ferreira Women in the Boardroom and Their Impact on Governance（2009）
S. Sethi, Dimensions of Corporate Social Performance: An Analytical Framework（1995）
Sanjai Bhagat, Bernard Black The Non-Correlation Between Board Independence and Long-Term Firm Performance（2002）
Sichen Shen, Vijay Yerramilli, Hong Zou. Executive Fiduciary Duties and Workplace Safety?（2021）
Srinivasan, S., Ikuma, L.H., Shakouri, M., Nahmens, I. & Harvey, C. 5S Impact on Safety Climate of Manufacturing Workers. Journal of Manufacturing Technology Management, 27(3), 364–378.（2016）
Yang Fan. Board diversity of industry expertise: impacts on strategic change and product markets（2024）