企業社會責任(Corporate Social Responsibility, CSR)的議題，近年來在國際間不斷被強調，國際間各項企業社會責任國際公約的訂立亦逐步完善。全球的企業也順應著國際對企業社會責任實踐之期待的潮流。本文的研究目的在於將強調企業社會責任( CSR )揭露對利害關係人影響的重要性及探討企業社會責任在推動過程，面對國際趨勢潮流及利害關係人的壓力與要求，如何藉由企業核心價值、風險評估及資訊透明化，落實公司治理、發展永續環境、維護社會公益及促進經濟發展之執行績效的揭露，藉以回應利害關係人之關切之議題，表達企業之當責性。並探討其對企業營運績效產生之影響因素，作為企業營運策略訂定的依循。

　　本文的主要研究結論包括(一) 企業社會責任報告書之編製對於經營績效正向的影響 (二)企業之社會參與對於企業形象的影響 (三)企業重視環境永續對於企業品牌忠誠的影響 。綜觀上述研究結論，本研究認為企業為達永續經營之目標，應取之於社會、用之於社會的態度，且重視商譽和公司名聲並遵守法律規範，將 CSR 納入企業的經營策略。由於考量企業資源是有限的，就必須預先規劃資源在組織中的有效配置，達到資源的最佳利用，提高生產效率，且也要提升企業形象，增加消費者購買意願，定能創造企業長期的競爭優勢，將有助於提昇企業財務及非財務績效。

Recent issues in corporate social responsibility (CSR) in the country continue to be emphasized upon the conclusion of the International Conference on CSR. Accordingly,these issues have been gradually addressed. Global enterprises are also expected to conform to the international practice of CSR trends. The objective of this study is to emphasize CSR in presenting the effect and importance of stakeholders in exploring the process of promoting CSR in the face of international trends and requirements of interested parties. Additional factors that this study considers include core values, risk assessment, information transparency, implementation of corporate governance, environmental and sustainable development, upholding social welfare, and promotion of economic development. Line performance revealed that responding to issues of concern of interested parties is the responsibility of the business sector. Factors that produce the operating performance of the business must be explored to follow the corporate business strategy.

The main conclusions of this study include the preparation of (1) a report of corporate social responsibility for business performance actions, (2) a ring of social enterprises that are involved in the corporate image, and (3) enterprises bestowing importance to environmental sustainability for enterprise product brand loyalty. Therefore, the present study suggests that enterprises pursue sustainable management of the target to be applied in the community, to give back to society, and emphasize the company’s goodwill and reputation, as well as comply with laws and regulations, thereby integrating CSR into the corporate business strategy. The limited resources of enterprises necessitate that planning ahead is essential with to achieve the best use of resources, increase productivity, enhance the corporate image, and increase consumer purchase intent. These efforts will be able to create long-term competitive advantages for enterprises and improve corporate financial and non-financial performances.

一、 中文部分
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2. 李秀英、劉俊儒、楊筱翎，企業社會責任與公司績效之關聯性，東海管理評論，
3. 李岡陵(2010)，企業社會責任落實機制、企業社會責任與競爭優勢之關係探討，南台科技大學企業管理研究所碩士論文。
4. 李昌霖(2015)，企業社會責任對其利害關係者的影響之探討-以LC化工公司為例，國立高雄應用技大學工業工程與管理系碩士班論文。
5. 林芝后(2009)，企業社會責任之策略類型與分析，國立台灣大學商學研究所碩士論文。
6. 林祖蒽(2015)，探討企業社會責任績效之決定因素，國立中興大學會計研究所碩士論文。
7. 波特(2007)，CSR關鍵在正面影響力專訪，天下雜誌，367期。
8. 高希均、林宜諄(2008)，企業社會責任入門手冊，天下文化出版社。
9. 張振山(2015)，《企業社會責任—執行成效卓著之實務案例》，台北：財團法人中華民國證券暨期貨市場發展基金會。
10. 粘嘉芬(2015)，台積電企業社會責任之個案研究，國立臺灣科技大學管理學院碩士論文。
11. 粘靜予(2006)，企業文化類型與企業之社會責任策略關聯性探討，國立交通大學經營管理研究所碩士論文。
12. 陳春山(2008)，《企業社會責任及治理—CSR策略實務手冊》，台北：財團法人中華民國證券暨期貨市場發展基金會。
13. 黃泓維(2014)，台灣企業永續報告發展現況與品質之研究，國立台北科技大學環境工程與管理研究所碩士論文。

二、 英文部分
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三、 網路部分
1. 中華民國企業永續發展協會：(http://www.bcsd.org.tw/)。
2. 中華徵信所-產業風雲-家用清潔劑產業(http://www.credit.com.tw/)
3. 世界企業永續發展協會The World Business Council for Sustainable Development (WBCSD) ：http://www.wbcsd.org/work-program/business-role/previous-work/corporate-social-responsibility.aspx。
4. 台灣證券交易所公司治理中心(http://cgc.twse.com.tw/front/responsibility)
5. 全球報告倡議機構 Global Reporting Initiative：
(http://www.globalreporting.org/)。
6. 多國企業指導綱領OECD(http://oecdwatch.org/)。
7. 經濟部「台灣企業社會責任」網站：(http://csr.moea.gov.tw/)。
8. 經濟部台灣企業責任網站(http://csr.moea.gov.tw/)
9. 遠見雜誌：(http://www.gvm.com.tw/)。
10. 聯合國全球盟約UN Global Compact：(https://www.unglobalcompact.org/)。