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第三節 研究建議
在公司經營面，在公司欲以積極投入社會責任活動為目標的情況下，建議董事會制 定偏向長期之激勵性報酬契約，來降低經理人與公司間之利益衝突，並且使經理人願意 做出積極性的決策與極大化公司財富為目標。並且進一步增進公司未來績效。另外在公 司治理面之研究，也發現較穩健的治理結構下，權益薪酬對公司社會責任表現的正面影 響效果更為強烈。即在有效的監督環境下，長期激勵誘因更會使經理人去推動社會責任。
因此也建議公司經營，在社會責任活動下，可以先建立更有效的公司治理結構，以利後 續社會責任政策的實施。
在政策面之建議，則希望透過多方合作共同擬定一套衡量社會責任活動之客觀衡量 標準，以利後續研究可以更能區別社會責任活動之各項構面對於公司經營的影響，或是 對社會、環境的影響。另外，過多的法令限制與規範，會使公司對員工採取權益薪酬工 具之誘因降低。因此，此篇研究可作為政策上或法令依據之參考，在考量對原有股東之 影響後，適度簡化對員工發放股票紅利或員工認股權等員工分紅的法令限制。
對未來研究之建議，由於本研究受限於樣本數量，並未就各個產業區分，是哪些產 業特別受到長期薪酬的激勵效果，或是考慮到各個產業不同的性質，會特別重視不同的 社會責任活動構面。因此，建議未來可以透過社會責任構面分類與產業分類，來檢視哪 些產業會更著重在社會責任活動的各項構面，或是哪些產業在使用長期激勵效果的薪酬 有更明顯的效果，以利各公司對於薪酬制度設計上有更完整的評估。
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