近年來，「企業社會責任 (Cooperate Social Responsibility, 簡稱CSR) 」為各國企業所重視，進而潛移默化台灣企業所做的決策。台灣的政府積極改善企業工作環境，隨著民眾公民意識逐漸提高，消費者也會挑選符合自身意識形態的公司進行消費。
台灣整體經濟正處於轉型階段。CSR在國外行之有年，但在台灣相關意識仍舊處於剛萌芽時期。在英國CAF於2018發佈的「全球慈善捐款指數」 (World Giving Index) 報告，台灣為世界第64名。其實就能發現，許多企業主有心對這個社會進行回饋，但卻苦於對CSR的歷史、意義、定義、作法等霧裡看花，更甚者視CSR為增加公司成本的額外負擔，或是認為這是屬於非營利組織的執行範疇。
現行的永續發展策略，通常以永續投資指標，環境、社會和公司治理 (Environment, Social, Governance，簡稱ESG) 原則做為CSR的執行指摽，ESG原則大方向概括CSR最重要的執行方向。
本研究精選國內外各十家企業進行CSR建樹之整理分析。並在最後依照所分析之資料整理成「永續發展策略比較地圖」，期望對台灣的CSR領域做出貢獻，並在企業主制定CSR策略時，提供一份可參考的研究。

In recent year, social concern of "cooperate social responsibility (CSR)" is increasing. Taiwan is also influenced by this big trend. Taiwan’s government try to improve working environment and labour involvement. This topic became a big hit while people around the world start to ask cooperates do something with global warming and other environment problem due to on-going business activities. As customers awareness growth, they choose product produced by the company which meet their ideology.
The economy in Taiwan is in transition stage. Although CSR is popular oversea in decades, but the awareness of related issues in Taiwan still need to be cultivated. According to the "World Giving Index" report released by CAF in the UK in 2018, Taiwan ranks as number 64th in the world. In fact, many business owners are interested in giving back to the society. The problem is that nobody understands what CSR is. They usually regard CSR as an additional burden to increases their costs, or it would be considered as NGO’s business.
Sustainable development strategy uses sustainable investment indicators as their standard, such as environment, social, and governance principles. ESG principles could summarize how people would do in CSR.
In this study, ten corporations are selected as samples to analyse their CSR key factors and the ESG strategy and be mapping as “a comparative mapping of global sustainability development strategy involving ESG principle”.

一、中文文獻
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