隨著《證券交易法》第14條第6項之公布，臺灣上市櫃公司須於2025年將基層員工分派酬勞或薪資調整之情形列入公司章程。本研究探討企業永續績效表現是否影響公司章程規定年度盈餘提撥給基層員工酬勞或調整薪資之比率下限。實證結果顯示當企業整體永續績效表現越差，章程規定員工酬勞分派給基層員工酬勞或調薪比率之下限越高。此實證結果支持合理性理論與利害關係人顯著性之觀點。此外，額外性測試結果顯示企業環境與社會構面績效表現越差，章程規定員工酬勞分派給基層員工的比率下限越高。最後，若企業非主管職全時員工薪資中位數未達同產業之平均水準，則當企業整體永續績效表現越差，章程中規定員工酬勞分派給基層員工比率下限越高。本研究有助於了解不同永續績效表現之企業對於章程有關基層員工年度盈餘提撥規定之差異，並提供新法施行效果之初步證據。

Following the promulgation of Article 14, Paragraph 6 of the Securities and Exchange Act, Taiwanese listed companies are required, by 2025, to incorporate provisions into their articles of incorporation specifying the allocation of employee compensation or salary adjustments for rank-and-file employees. This study examines whether corporate sustainability performance influences the minimum proportion of annual earnings allocated to rank-and-file employee compensation or salary adjustments as stipulated in corporate charters. The empirical results indicate that firms with poorer overall sustainability performance set higher minimum allocation ratios of employee compensation distributed to rank-and-file employees as compensation or salary adjustments in corporate charters. These findings support legitimacy theory and the stakeholder salience perspective. Furthermore, additional analyses reveal that weaker environmental and social performance is associated with higher minimum allocation ratios of employee compensation designated for rank-and-file employee in their charters. Finally, when the median salary of non-executive full-time employees is below the industry average, firms with poorer overall sustainability performance specify a higher minimum proportion of employee compensation for rank-and-file employees in their charters. This study enhances understanding of how firms with different sustainability performance establish provisions regarding rank-and-file employee profit-sharing and provides preliminary evidence on the effects of the new regulatory requirement.

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