近年來，ESG（環境、社會與公司治理）已成為金融機構衡量永續發展與競爭力的重要指標。然而現有研究多聚焦於公司層級的揭露品質、財務績效與外部利害關係人，較少從第一線金融從業人員的視角，系統性檢視其對 ESG 的認知，以及此一認知如何連結至員工幸福感與留任意願。金融業在人力結構上流動率高、壓力大，本研究遂以員工主觀經驗為核心，探討 ESG 認知、組織認同、幸福感與留任意願之整體關係。
本研究以我國金融從業人員為研究對象，透過問卷調查方式蒐集實證資料，共取得 286 份有效樣本。研究區分四項主要自變項，包括：客觀 ESG 認知、主觀 ESG 認知、對公司 ESG 作為的認知與組織認同，並分別以員工之幸福感與留任意願作為兩個依變項，同時納入性別、年齡、教育程度、婚姻狀況、月收入、現職金融體系、年資、職務類型、工作地點及服務單位屬性等十項個人背景變項作為控制變項。資料分析方法包括描述性統計、t 檢定、單因子變異數分析與階層迴歸分析，以檢驗各構面之差異情形與影響效果。
研究結果顯示，在整體樣本中，金融從業人員之 ESG 認知、對公司 ESG 作為之評價、組織認同、幸福感與留任意願均呈現中高程度，顯示受訪者普遍對 ESG 議題並不陌生，亦對所屬機構抱持一定程度的肯定與認同。個人背景方面，年齡、教育程度、月收入、年資、職務類型及服務單位屬性等變項，對 ESG 認知、組織認同、幸福感與留任意願多具有顯著差異，整體而言，年齡較高、年資較長、教育與收入水準較高、擔任主管職及任職總行者，其 ESG 認知水準、組織認同、幸福感與留任意願平均數均較高。
綜合而言，本研究指出，ESG 在金融業中不僅是外部揭露與合規要求，更與內部員工的心理感受與人力穩定性密切相關。對公司 ESG 作為的認知與組織認同，分別是影響幸福感與留任意願的重要途徑；主觀 ESG 認知則主要透過提升工作意義感與自我效能，間接強化員工幸福感。研究結果顯示，金融機構若欲在永續轉型過程中留住關鍵人力，須同時重視 ESG 實務的落實、內部溝通與員工參與，並藉由強化組織認同與職場支持，促進員工在 ESG 脈絡下的幸福感與留任意願。

ESG has become a key metric for financial institutions’ competitiveness, yet research rarely examines it from the frontline practitioner's perspective. Given the industry's high turnover, this study investigates the relationships among ESG cognition, organizational identification, well-being, and retention intention based on employees' subjective experiences.
Surveying domestic financial practitioners, the study obtained 286 valid samples. It analyzed four independent variables—objective/subjective ESG cognition, perceived company ESG actions, and organizational identification—against two dependent variables: well-being and retention intention. Ten background variables were controlled: gender, age, education, marital status, monthly income, financial sector, tenure, job type, work location, and service unit attributes. Analysis methods included descriptive statistics, t-tests, one-way ANOVA, and hierarchical regression.
Results show medium-to-high levels across all dimensions, indicating general ESG familiarity and organizational affirmation. Significant differences were found based on age, education, income, tenure, job type, and service unit attributes. Generally, older, more experienced, higher-educated, and managerial staff reported higher scores in ESG cognition, identification, well-being, and retention.
In conclusion, ESG involves not only external compliance but also internal psychological stability. Perceived company ESG actions and organizational identification significantly influence well-being and retention, respectively, while subjective ESG cognition enhances well-being via work meaningfulness. Institutions should prioritize ESG implementation, communication, and support to boost employee well-being and retention during the sustainable transition.

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