隨著食安風暴、勞工議題的風波不斷，使社會大眾掀起一股傳統資本主義的反思運動，對企業產生質疑和不信任，促成各機構和法規要求企業在追求營利之餘，規範企業進行企業社會責任活動，而人民的企業社會責任觀念也日益興起，加上許多研究指出企業社會責任能提升企業形象和購買意願，因此如何進行與推廣企業社會責任才能帶來最大之效益，為本研究所想探討的。

本研究在探討當企業透過員工志工參與來進行企業社會責任時，第三方的B型企業認證是否會提升消費者的品牌信任、購買意願和忠誠度。故實驗採用問卷調查法，並回收133份問卷，透過T檢定來進行研究。

研究一發現公司透過採用員工志工服務來參與企業社會責任，會比一般企業社會責任有較高之品牌信任、購買意願和忠誠度；研究二指出當企業透過員工志願服務來進行企業社會責任時，擁有B型企業認證的公司，會比一般公司進行員工志工參與而有更高之品牌信任、購買意願和忠誠度。

因此本研究建議未來企業可以採用員工志工參與來進行企業社會責任，並申請B型企業認證，透過一套透明、量化的評估標準，讓所有相關利益人能客觀判斷公司在企業社會責任相關議題上的績效表現，讓企業除了爭取世上最好的公司外，更要成為對世界最好的企業，一同共享社會永續的繁榮。

Due to the continuing issues in business, such as food safety scandals and sweated labor problems, there has been a growing concern and distrust toward corporations. People are skeptical of traditional view of business under capitalism. The trend leads to the need for changes in the law and force companies to practice CSR while pursuing profits. Over the years, CSR has become more and more popular, many studies show that practicing CSR not only enhance the brand image but also increase customers’ purchase intention. Therefore, the main purpose of this paper is to investigate which CSR promotion can bring the maximum benefits to the companies.

The study explores whether companies have B Corporation Certification will increase consumers’ brand trust, purchase willingness, and loyalty when engaging employees volunteering programs. The survey collected 133 questionnaires and analyzed through the T test method.

Study 1 finds that companies using employee volunteering to participate CSR has a higher brand trust, purchase willingness, and loyalty than general ones. Study 2 points out that when companies using employee volunteering to perform CSR with B Corporation Certification will have a higher brand trust, purchase intention, and loyalty than ones that only do employee volunteering.

The study suggests that companies can become a B Corporation Certification and use employee volunteering to practice CSR. With the transparent and quantitative information, stakeholders can evaluate companies’ CSR performance in an objective way. Companies not only compete for being the best in the world, but also do the best for the world, build the sustainability and share with the world.

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