本研究旨在探討臺灣中小型家族企業如何於，營運實務中理解並落實人權議題。特別聚焦於家族治理與社會情感財（SEW）在其中扮演的角色。本研究採質性研究方法，針對兩家中小型家族企業進行深度訪談與個案分析，探討其決策邏輯與制度調適。研究發現，企業的人權實踐普遍呈現「被動回應外部壓力」的特質，但具備永續思維的二代經營者，能透過柔性溝通與前瞻性佈局，展現轉型的潛力。然而，企業在實質落地時，仍面臨影子權力、非正式治理文化，以及供應鏈人權成本等挑戰。本研究亦指出，社會情感財的維護，如家族聲譽、員工向心力等，是影響家族企業人權決策的雙面刃，既可能成為推動力，也可能形成阻力。最後，本研究提出實務與政策建議，期能為臺灣中小企業建立具文化適應性的人權治理提供參考依據。

This study explores the implementation of human rights within Taiwan’ s Small and Medium-sized Enterprises (SMEs), with a specific focus on the family-owned firms that constitute the majority of this vital economic sector. Utilizing qualitative methods, the research investigates three family-run SMEs through in-depth interviews and analyzes their decision-making logic, institutional responses, and cultural adaptations in the process of human rights implementation. The findings reveal that second-generation leaders often adopt flexible communication and data-driven approaches to promote sustainability initiatives, such as carbon accounting, employee training, and digital transformation. Although some companies have established preliminary human rights frameworks, their actual effectiveness is constrained by informal power structures, institutional reproduction, and a lack of organizational trust. The study further highlights the importance of employee participation and transparent governance as critical factors influencing implementation outcomes. Policy and managerial implications are proposed to support culturally adaptive human rights governance in Taiwanese SMEs.

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