隨著環境(Environment)、社會(Social)及公司治理(Governance)等ESG概念受到政府和投資人日益重視，加上許多學者和文獻證實企業實踐ESG對企業發展的重要性，各大企業也納入將ESG作為核心目標之一。建立完善的ESG制度不僅可滿足內部員工的心理需求，提升其對企業的認同感，還有助於培養員工的正向工作態度，降低離職傾向，形成良性循環。

因此，本研究將關注組織認同的中介作用，以及員工對企業是否存在偽善行為的感知在其中所產生的調節影響。研究將探討企業實施ESG措施、員工工作敬業度和離職傾向之間的關聯性。期望研究結果能為企業制定有效ESG策略，促進員工發展，帶來正面影響。

本研究以全職工作者為研究對象，採行兩階段問卷調查，回收有效問卷156份。本研究採用統計軟體IBM SPSS 28 及 Mplus7 作為資料分析工具以檢驗研究假設，研究結果顯示：
一、 知覺企業導入ESG會透過組織認同的中介效果影響工作敬業度及離職傾向。
二、 感知到的企業偽善不會調節知覺企業導入ESG與組織認同、工作敬業度和離職傾向之間關係。

最後，本研究將針對結果提出實務意涵與未來研究建議，提供後續學者參考。

As environmental, social, and governance (ESG) concepts have gained increasing attention from governments and investors, and as numerous scholars and literature have demonstrated the importance of corporate ESG preparation for business development, major corporations have adopted ESG as one of their core objectives. Establishing a comprehensive ESG system not only satisfies the psychological needs of internal employees, and enhances their organizational identification but also promotes positive work attitudes which could reduce the problem of turnover intentions. Moreover, it can create a virtuous circle.
Consequently, this study focuses on the mediating role of organizational identification and the moderating influence of perceived corporate hypocrisy on the relationships between corporate ESG implementation, work engagement and turnover intentions. The study aims to examine the relationships between corporate ESG initiatives, employee work engagement and turnover intention. The expectation on the result of the research will provide insights for companies to formulate effective ESG strategies, promote employee development and achieve positive impacts.
The study targeted full-time employees and conducted a two-stage questionnaire survey, resulting in 156 valid responses. IBM SPSS 28 and Mplus 7 were used as statistical analysis tools to test the research hypotheses. The results showed that
(1) Perceived corporation using ESG implementation affects work engagement and turnover intention through the mediating effect of organizational identification.
(2) Perceived corporation hypocrisy does not moderate the relationships between perceived corporate ESG implementation, organizational identification, work engagement and turnover intention.
Finally, practical implications and recommendations for future research based on the findings of the study will be provided for subsequent scholars in the coming times.

論文審定書i
摘要ii
Abstractiii
目錄iv
圖目錄vi
表目錄vii
第一章 緒論1
第一節 研究背景與動機1
第二節 研究目的2
第二章 文獻回顧4
第一節 ESG4
第二節 組織認同11
第三節 企業偽善15
第四節 員工敬業度17
第五節 離職傾向19
第六節 各變項之間的關係22
第三章 研究方法27
第一節 研究架構27
第二節 研究對象28
第三節 研究工具28
第四節 控制變項31
第五節 共同方法變異預防措施32
第六節 資料分析32
第四章 研究結果34
第一節 樣本描述性統計34
第二節 事後檢定36
第三節 相關性分析37
第四節 迴歸分析39
第五節 假設驗證結果46
第五章 研究結論與建議47
第一節 研究結論47
第二節 管理實務意涵49
第三節 研究限制與後續研究建議50
參考文獻52
附錄64

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