隨著ESG與永續供應鏈成為全球企業管理的重要趨勢，責任商業聯盟（Responsible Business Alliance， RBA）行為準則已逐漸成為電子製造業回應國際品牌客戶、供應鏈合規與企業社會責任要求的重要制度架構。然而，企業推行RBA制度後，員工對制度變革之理解與感受，並不必然呈現一致結果，而可能因國籍、職務角色、工作位置與生活情境不同而形成差異。因此，本研究以A公司某廠為個案，探討企業推行RBA行為準則後，現場本籍員工與現場外籍移工在制度認知、知覺公平、溝通信任及組織認同上所形成之差異經驗。 本研究採自然主義研究法，以半結構式訪談作為主要資料蒐集方式，並輔以五點量表作為受訪者感知概況之引導工具。研究對象包含間接單位員工、現場本籍員工及現場外籍移工三類群體，共計二十位受訪者。五點量表結果僅作為理解受訪者整體感知趨向之輔助資料，不進行統計推論、假設檢定或因果關係驗證。訪談資料經單元化處理後，共形成三百三十四張小卡，並歸納為「RBA政策認知與制度變革」、「公平性感受與族群比較」、「溝通管道與信任」及「組織認同與留任」四大類別，以及十個分類主題。 研究結果顯示，三類受訪群體雖整體上對RBA制度呈現正向評價，但其評價基礎並不相同。現場外籍移工較常從零招募費、費用減免、宿舍改善、語言支持、生活照顧及被尊重感理解RBA制度，並將其連結至安全感、情感歸屬及續約意願。現場本籍員工則較常從工時控管、排班調度、工作安全、加班限制及現場管理壓力理解RBA制度，其組織認同較呈現務實且條件式的特徵。間接單位員工則較常從文件化管理、資料追溯、稽核準備、跨部門協作及國際接軌角度理解RBA制度，並在專業價值提升與合規工作負荷之間形成雙重感受。 本研究發現，RBA制度不僅是一套外部合規標準，也會在組織內部轉化為不同員工群體的制度經驗、心理感受與組織認同來源。企業若欲使RBA制度從外部稽核要求進一步轉化為內部認同基礎，應依不同員工群體之需求，強化現場外籍移工之語言支持與申訴可近性，改善現場本籍員工之工時調度說明與資源溝通，並優化間接單位員工之合規流程、跨部門協作與專業支持。研究結果可作為電子製造業推動ESG、RBA與跨文化人力資源管理之實務參考。;With the rise of ESG and sustainable supply chain management， the Responsible Business Alliance (RBA) Code of Conduct has become an important institutional framework for electronics manufacturing firms to respond to international brand customers， supply chain compliance requirements， and corporate social responsibility expectations. However， after RBA implementation， employees may not interpret institutional changes in a uniform way. Their perceptions may vary according to nationality， job role， work position， and living context. Therefore， this study takes a manufacturing site of Company A as a case and explores how local employees and migrant workers experience differences in institutional cognition， perceived fairness， communication trust， and organizational identification after the implementation of the RBA Code of Conduct. This study adopts a naturalistic inquiry approach. Semi-structured in-depth interviews were used as the primary method of data collection， supplemented by a five-point scale as an interview-guiding tool to understand respondents’ general perceptions. The participants included three groups: indirect employees， local direct employees， and migrant direct workers， with a total of twenty interviewees. The five-point scale was used only to describe the general tendency of respondents’ perceptions and was not used for statistical inference， hypothesis testing， or causal verification. After unitizing the interview data， 334 unit cards were generated and categorized into four major categories: RBA policy cognition and institutional change， fairness perception and group comparison， communication channels and trust， and organizational identification and retention. These categories were further developed into ten thematic subcategories. The findings show that although the three groups generally evaluated RBA implementation positively， the foundations of their evaluations differed. Migrant workers tended to understand RBA through concrete experiences such as zero recruitment fees， fee reduction， dormitory improvement， language support， daily life care， and feelings of being respected. These experiences were closely connected to their sense of security， emotional belonging， and willingness to renew contracts. Local direct employees tended to interpret RBA through working-hour control， shift arrangement， workplace safety， overtime restrictions， and on-site management pressure. Their organizational identification was more pragmatic and conditional. Indirect employees tended to understand RBA through documentation， data traceability， audit preparation， cross-departmental coordination， and international alignment. For this group， RBA created both enhanced professional value and increased compliance workload. This study concludes that RBA is not merely an external compliance standard. It is also transformed within the organization into different institutional experiences， psychological perceptions， and sources of organizational identification among employee groups. To turn RBA implementation from an external audit requirement into an internal basis for employee identification， firms should strengthen language support and grievance accessibility for migrant workers， improve communication on working-hour arrangements and resource allocation for local direct employees， and optimize compliance processes， cross-departmental collaboration， and professional support for indirect employees. The findings provide practical implications for electronics manufacturing firms implementing ESG， RBA， and cross-cultural human resource management.
