本研究探討了碳排放量與非主管員工薪酬的關聯性，以迴歸模型做實證分析。研究對象為台灣的上市櫃公司，以2007-2019年為研究期間，共計3313筆觀測值。實證結果表明，碳排放量與非主管員工薪酬存在相關性，且為顯著正相關關係，意即碳排放量越高的公司，其員工薪酬也越高。此外，通過拆分樣本為大公司與小公司、製造業公司與非製造業公司以及是否由四大會計師事務所審計簽證的公司，對這六大類樣本分別進行迴歸分析，結論仍然成立。
本論文不但補充了現有關於環境企業社會責任的文獻，對社會各界均有參照意義。主管機關應增強環保理念的宣導，投資人在進行投資時仍應更關注傳統財務指標，踐行低碳的企業也更應關注員工薪酬以避免人才流失問題。

This research examines the relation between carbon emissions and non-executive employees’ compensation. Using 3313 observations from TWSE during the year from 2007-2019, I find that there is significantly positive relationship between carbon emissions and the compensation of non-executive employees, which means that the higher the carbon emissions of the company, the higher the compensation of its employees. In addition, by splitting the observations into large companies and small companies, manufacturing companies and non-manufacturing companies, and companies are audited by the Big 4 or non-Big 4 accounting firms, the regression results are still consistent with prior studies.
This paper not only enriches the existing literature on environmental corporate social responsibility, but also has management implications for competent authorities, investors, and enterprises. Competent authorities should strengthen the promotion of environmental protection concepts, investors should still pay more attention to traditional financial indicators when making investments, and low-carbon companies should also pay more attention to employees’ compensation to avoid the outflow of talent.

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