本研究目的於探討台灣上市櫃企業的永續表現和自身組織特徵對於遵循身心障礙者的進用合規是否具有影響性進行分析，其意在了解在現今永續規範的要求與社會對企業肩負社會責任的期待之下，企業在日益重視與推動企業永續行為之時，針對社會特別且重要的群體 - 身心障礙者其被進用，亦即身心障礙者獲得工作機會的情況是否有帶來影響。同時，企業永續並非憑空產生，企業永續發展的表現受到其組織特徵、治理結構和資源有限性的系統性影響；故也梳理是否特定的組織特徵、特性具有影響企業身障進用的可能性。本研究採用西元2022年共1,764家的台灣上市櫃公司之資料，參考公司治理評鑑、企業永續報告書揭露、企業組成結構、企業財務表現、有效稅率，和產業類別等變數，並運用Logit模型進行分析，來研究各變數(企業永續表現、組織特徵)對合規遵循進用身心障礙者的影響。

根據研究結果值得留意的幾個面向：企業永續所代表的公司治理評鑑表現和永續報告揭露相關指標皆與身障進用合規呈現顯著負向關係；財務表現較好的企業會較沒有辦法達到法定身障進用的額度。這些結果與多數研究論點認為企業整體的永續(企業社會責任)策略能支持職場多元化的建立基礎有不同的發現。

不過，綜觀其他組織特徵、特性，具有家族控制的企業型態會有更高身障進用的合規響應，呼應家族企業重視名譽以及SEW的理論。而科技與電子相關產業的身障進用合規明顯較低，其較可能原因為工作性質及職務再設計的限制導致。最後，避稅傾向程度較低的企業則是有相對較好的身障進用合規之表現。

本研究結語提出台灣現今對上市櫃企業的永續規範，如公司治理評鑑的要求與永續報告書揭露，其永續規範與身心障礙者工作權的落實之間存在著差距，企業身障進用應納入企業永續指標或評鑑揭露的評估項目一環，同時，應持續針對各產業所遇到的工作限制提供更多身心障礙者職務設計輔導的支持系統。並且，對象除了身障者本身，也應對雇主的進行身障就業潛能、職場通用設計的培力，使雇主也能因應企業永續指標的落實壓力更加了解如何回應與接待身障就業，促使雇主知道如何一同打造無障礙的工作場所和建立更加多元共融的職場文化。

The study aims to observe the impact of the corporate sustainability performance on compliance with the employment of people with disabilities of the listed and OTC private business organizations in Taiwan. The purpose of the study is to understand whether, under sustainability regulations on trends, public expectations of private business organizations that should take social responsibility for the people, and under the pressure that corporate sustainability practices should promote an inclusive workplace. There is a particularly important group in society – people with disabilities – that could have brought about positive changes in employment opportunities for people with disabilities. Furthermore, the performance of corporate sustainability is systematically influenced by organizational characteristics, governance structure, and limited resources. The study also examines whether specific organizational characteristics can influence private business organizations' compliance with disability employment regulations.

Using data from 1,764 Taiwan-listed and OTC private business organizations in 2022, the study incorporates variables including corporate governance evaluation from TWSE, corporate sustainability report disclosure, ownership structure, financial performance, effective tax rate, and industry category. A Logit model is used to analyze the impact of each variable (which includes different corporate sustainability performance and organizational characteristics) on compliance with the employment requirements of people with disabilities.

The findings show several noteworthy aspects. As corporate governance evaluation and sustainability report disclosure, which are both related to the indicators of corporate sustainability, show a significant negative correlation with compliance for the employment of people with disabilities. Private business organizations with better financial performance are less likely to comply with the legal requirements for disability employment. These findings differ from most studies that argue that overall corporate sustainability (social responsibility) strategies support the establishment of workplace diversity frameworks. But on the other hand, family-controlled businesses exhibit higher compliance responses regarding disability employment, reflecting the theory that family businesses prioritize SEW and their reputation. Compliance with disability employment is significantly lower in the technology and electronics industries, possibly due to limitations resulting from the nature of the work and job redesign. Last, private business organizations with lower tax avoidance tendencies show relatively better compliance with disability employment regulations.

Overall, the results highlight a gap between current sustainability regulations, such as corporate governance evaluation and sustainability report disclosure, and the actual recruitment of the job rights of people with disabilities for the listed and OTC private business organizations in Taiwan. The study suggests that the employment of people with disabilities should be included in corporate sustainability indicators or assessment criteria. Additionally, greater support should be provided for job redesign and inclusive workplace practices across industries. Such support should target not only people with disabilities but also employers, enhancing their understanding of vocational potential and universal design, enabling employers to better understand how to establish corporate sustainability by advancing accessible, diverse, and inclusive workplaces.

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