Effect of Government Guidelines and Corporate Governance on
Telework Adoption and Occupational Health Measures
in Taiwanese-Listed Companies

Effect of Government Guidelines and Corporate Governance on
Telework Adoption and Occupational Health Measures
in Taiwanese-Listed Companies

COVID-19
Disclosure
Pandemic
Taiwan
Telework

Telework adoption in Taiwan has surged because of government guidelines during the
COVID-19 pandemic. This study examined the disclosure practices of Taiwanese-listed companies,
assessing their adherence to government telework guidelines and their correlation with corporate
governance, focusing on occupational health measures.
Methods: We conducted a guideline-adherent cohort analysis of the 2020 and 2021 sustainability reports
of 295 Taiwanese-listed companies. We assessed their disclosure of corporate measures for teleworking
in alignment with two government guidelines, specifically occupational health measures. Using the
McNemar test and general estimating equation analysis, we compared the 2020 and 2021 responses and
examined their associations with corporate governance rankings.
Results: Telework adoption increased significantly from 2020 to 2021, with 68% of companies reporting
new work modes. The mentioning of government guidelines also increased to 67% by 2021. Companies
with higher governance rankings were more likely to adopt online occupational health measures,
including occupational health services (RR ¼ 2.03; 95% CI ¼ 1.41e2.94; p < 0.001) and mental health
promotion activities (RR ¼ 2.01; 95% CI ¼ 1.06e3.82; p ¼ 0.032), than those with low rankings. Although
on-site and online occupational health services increased, home workspace assessments did not.
Conclusion: Our findings highlight significant upward trends in the disclosure of telework measures
following the issuance of government guidelines. Corporate governance is significantly associated with
the implementation of occupational health measures. Amid the evolution of teleworking, both government guidelines and corporate governance have become essential for shaping work arrangements and
ensuring workforce well-being

Chia-Jung Li 1
, Louise E. Anthony 2
, Tomohisa Nagata 3
, Yawen Cheng 4
, Ro-Ting Lin 1,

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Department of Occupational Safety and Health, College of Public Health, China Medical University, Taichung, Taiwan
2 International Master Program for Public Health, College of Public Health, China Medical University, Taichung, Taiwan
3Department of Occupational Health Practice and Management, Institute of Industrial Ecological Sciences, University of Occupational and Environmental
Health, Kitakyushu, Japan
4 Institute of Health Policy and Management, College of Public Health, National Taiwan University, Taipei, Taiwan

7 May 2024

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