由於員工敬業度與企業獲利能力具有高度關聯性，且ESG價值觀已逐漸成為個人決策的重要價值維度，如何透過提升員工與組織間之ESG價值契合以增進員工敬業度，已成為企業管理之重要議題。因此，本研究旨在探討員工ESG價值觀與企業落實ESG積極程度的契合程度對員工敬業度之影響，將知覺組織支持、團隊氣候、領導風格及人口統計變項做為控制變項，並採用多項式迴歸分析(Polynomial Regression Analysis)與反應曲面分析(Response Surface Analysis)進行假設驗證。 本研究以台灣在職員工為研究對象，採用問卷調查法蒐集資料，共取得399份有效樣本。 研究結果顯示：(1) 當員工對ESG重視程度與企業推動ESG積極程度一致時，員工敬業度低於員工對ESG重視程度與企業積極程度不一致的情況，該結果與原先假設相反；(2) 當員工對於ESG重視程度與企業推動ESG積極程度一致時，員工敬業度高於二者皆低的情況；(3) 當員工對於ESG重視程度與企業推動ESG積極程度不一致時，員工重視程度低且企業積極程度高情況下的員工敬業度高於員工重視程度高且企業積極程度低的情況。最後，本研究針對上述研究結果提出討論，並提供實務上與未來學術研究上的建議。;Given the strong association between employee engagement and organizational profitability， and the growing recognition of ESG values as a fundamental dimension shaping both individual and organizational decision-making， enhancing employee–organization ESG value congruence has become an increasingly important managerial issue. Accordingly， this study aims to examine the effect of congruence between employees’ ESG values and organizations’ ESG implementation intensity on employee engagement. Control variables include perceived organizational support， team climate， leadership style， and demographic characteristics. Polynomial regression analysis and response surface analysis were employed to test the hypotheses. The study collected survey data from employees in Taiwan， yielding 399 valid responses. The results indicate that: (1) when employees’ ESG values are congruent with organizational ESG implementation， employee engagement is unexpectedly lower than in incongruent conditions， contradicting the original hypothesis; (2) when both employees’ ESG values and organizational ESG implementation are high and congruent， employee engagement is higher than when both are low; and (3) under conditions of incongruence， employee engagement is higher when organizational ESG implementation exceeds employees’ ESG values compared to the reverse condition. Finally， this study discusses the theoretical and practical implications of these findings and provides suggestions for future research.
