董事會是決定公司發展方向及高階主管薪資的關鍵，近年來因企業社會責任的蓬勃發展，越來越多人關注員工薪資及分配公平性的問題，例如美國證券交易委員會規定上市公司自2017年起須揭露執行長薪酬與員工薪酬中位數之比率，引發社會對於薪資平等的重視。本文透過研究董事會內部的多樣性因子，同時使用辛普森多樣性指數的計算方法，得出董事會多樣性指數，以研究董事會多樣性是否會影響高階主管和基層員工薪資差距。本文以2006年至2022年台灣上市櫃資料為研究樣本，實證結果發現董事會多樣性越高，高階主管和基層員工薪資差距越大。因此本研究對台灣的董事會與薪資公平等議題提供了一個新的證據，即在使用台灣樣本下，董事會多樣性高的公司在薪資的分配上並沒有更為平均的情況發生。;The board of directors plays a crucial role in determining the direction of company development, as well as employee compensation and benefits. In recent years, with the rise of corporate social responsibility, increasing attention has been paid to the fairness of employee compensation, benefits, and distribution. For instance, since 2017, the U.S. Securities and Exchange Commission has required publicly traded companies to disclose the ratio of CEO compensation to that of the median employee. This requirement has heightened societal concerns about wage equality. This study examines the diversity factors within the boards of directors by calculating the board diversity index using Simpson′s Diversity Index. The study aims to explore whether board diversity affects the wage gap between top management and employees. Using data from Taiwanese listed and over-the-counter companies from 2006 to 2022 as the research sample, empirical results reveal a significant positive correlation between board diversity and the wage gap between top management and employees. This indicates that higher board diversity is associated with a larger wage gap. Thus, the study provides new insights into the issues of board diversity and wage fairness in Taiwan, demonstrating that companies with higher board diversity do not necessarily exhibit a more equitable wage distribution.
