隨著氣候變遷加劇，環境議題日益受到重視，全球各國紛紛制定環境法規並實施相關獎懲機制，企業為降低營運風險與獲取支持，積極採取土地污染治理、廢棄物處理、原物料控管等措施。企業的環境績效與高階主管的管理理念密切相關，因此本研究旨在探討高階主管支持與法規壓力對企業環境績效的影響，並以綠色人力資源管理實務為中介變項。
本研究採用隨機抽樣方法，針對台灣製造業高階主管進行紙本與網路問卷調查，共回收有效樣本167份，並運用SPSS 23、JASP及PLS 4統計軟體進行分析。研究結果顯示：(一)高階主管支持與法規壓力均對綠色人力資源管理實務有顯著正向影響；(二)綠色人力資源管理實務對環境績效具有顯著正向影響；(三)綠色人力資源管理實務在高階主管支持與環境績效之間具有中介效果；(四)綠色人力資源管理實務在法規壓力與環境績效之間亦具有中介效果。
研究結果證實，高階主管支持與法規壓力對企業環境績效的影響具有理論與實務意涵。其中，高階主管的支持促進企業永續理念的內化與文化強化，法規壓力則驅動技術創新與市場競爭力提升。此外，綠色人力資源管理實務能有效提升員工環保意識，全面促進企業環境績效的改善，為實現永續發展提供重要實踐依據。

In recent years, climate change has heightened global awareness of environmental issues, prompting governments worldwide to establish environmental regulations and implement reward and penalty systems. To mitigate operational risks and gain local support, enterprises have adopted measures such as soil pollution treatment, waste management, raw material sourcing control, and more. Since corporate environmental performance is closely linked to the management philosophy of top executives, this study aims to examine the effects of top management support and regulatory pressure on environmental performance, with green human resource management practices serving as a mediating variable.
The methods and data used for the analysis are as follows: a random sampling method to target the person in charge or senior executives in the manufacturing industry in Taiwan. Data collected from an organizational perspective through two methods: paper and online questionnaire surveys. A total of 152 paper questionnaires and 15 online questionnaires were collected, resulting in 167 valid samples. This study utilized SPSS23 , JASP 0.18.3 and PLS4 to verify the hypotheses. The results reveal that: (1) top management support and regulatory pressure both have significant positive impacts on green human resource management practices; (2) green human resource management practices have a significant positive effect on environmental performance; (3) green human resource management practices mediate the relationship between top management support and environmental performance; and (4) green human resource management practices also mediate the relationship between regulatory pressure and environmental performance.
The findings confirm the theoretical and practical significance of top management support and regulatory pressure in enhancing corporate environmental performance. Top management support facilitates the internalization of sustainability principles and the reinforcement of corporate culture, while regulatory pressure drives technological innovation and strengthens market competitiveness. Moreover, green human resource management practices effectively enhance employees' environmental awareness and behaviors, contributing to overall improvements in environmental performance and providing a valuable foundation for achieving sustainable development goals.

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