快速變遷的全球化環境，持續創新與留住人才儼然成為企業傳承的成功關鍵之一。本研究旨在探討企業ESG資訊揭露與人力資本對創新行為之影響。
　　本研究以全台灣20歲以上現職服務於中小企業的從業人員為研究對象。問卷於網路發放分兩階段進行調查，有效問卷合計138份。通過信效度分析、敘述性統計、相關性及迴歸進行分析，探討「人力資本累積」對「創新行為」與「ESG揭露」對「人力資本累積」的影響，以及分析「人力資本累積」對於「ESG揭露」與「創新行為」之中介效果。研究結果如下：
一、「人力資本累積」對「創新行為」具有正向影響性。
二、「ESG資訊揭露」對「人力資本累積」具有正向影響性。
三、「人力資本累積」對「ESG資訊揭露」與「創新行為」具有中介效果。
　　根據研究發現，提出具體研究結論與實務管理意涵，供後續研究參考。

As the environment rapidly and continuously changes, innovation and talent retention have become the keys to enterprise inheritance. The purpose of this study is to investigate the influence of ESG disclosure and human capital on innovative behavior.
This study conducts a two-part questionnaire survey targeting current employees of small and medium-sized enterprises (SME) above the age of twenty in Taiwan; 138 effective responses are retrieved. Reliability analysis, descriptive statistics, Pearson correlation analysis, and regression analysis are applied, with specific intention to examine effect of human capital on innovative behavior, effect of ESG disclosure on the accumulation of human capital, and the mediating effect of human capital accumulation on ESG disclosure and innovative behavior. The results of the study are as followed:
1.Human capital accumulation has a positive effect on innovative behavior.
2.ESG disclosure has a positive effect on human capital accumulation.
3.Human capital accumulation has mediating effect on ESG disclosure and innovative behavior.
This study provides specific findings and practical implications of management; it serves as a reliable reference for further research.

論文審定書　i
中文摘要　ii
英文摘要　iii
目錄　iv
圖次　v
表次　v
第一章　緒論　1
第一節 研究背景與動機　1
第二節 研究目的與研究問題　4
第三節 研究流程　5
第二章　文獻探討與假設發展　6
第一節 ESG企業永續　6
第二節 人力資本　9
第三節 創新行為　12
第四節 假設發展　14
第三章　研究方法　16
第一節 研究架構　16
第二節 研究對象與資料蒐集　17
第三節 研究變項操作性定義與衡量　18
第四節 變項檢定　22
第五節 資料分析　23
第四章　結果分析與討論　24
第一節 敘述性統計　24
第二節 相關性分析　27
第三節 方差膨脹係數　27
第四節 迴歸分析　28
第五章　討論與結論　31
第一節 研究結論　31
第二節 理論貢獻與管理意涵　33
第三節 研究限制與未來研究建議　35
參考資料　36
一、中文部分　36
二、英文部分　37
三、網站資料　42
附錄一　43
附錄二　46

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