Document is current

Article History

Received: 1 July 2025

Accepted: 5 May 2026

First Online: 8 June 2026

Competing interests

: The author declares no competing interests.

: This study involved human participants (enterprise managers and senior employees). The research protocol was conducted in accordance with the Declaration of Helsinki and granted an ethical review exemption by the Department of International Business at National Taipei University of Business, following the “Scope of Human Research Projects Exempt from Review by Institutional Review Board” (Directive No. 1010265075) issued by the Ministry of Health and Welfare, Taiwan. Given that the analytical dataset was fully de-identified and the study did not collect sensitive personal identifiers (such as government-issued IDs or sensitive personal data) from consenting professional adults, it met the criteria for exemption from formal institutional review under standard social science research protocols.

: Prior to participation, all respondents were presented with an electronic informed consent page detailing the study’s objective, the voluntary nature of their involvement, and the intended use of the data. By proceeding with the online survey, participants provided their implied informed consent. All respondents were explicitly informed of their right to withdraw at any stage by simply exiting the questionnaire, with no negative consequences. This study involved human participants (enterprise managers and senior employees).

: To ensure participant privacy, all responses were strictly anonymized and used exclusively for scholarly research. Limited personal information gathered for administrative purposes— specifically for participant verification and incentive distribution—was stored securely and processed separately from the analytical dataset to maintain strict confidentiality throughout the study. All personal identifiers and contact information were permanently deleted once the administrative and follow-up processes were completed.