隨著企業社會責任(Corporate Social Responsibility，CSR)的發展，近幾年市場上許多機構投資人和資產管理者都紛紛採行了社會責任型投資(Socially Responsible Investing，SRI)；且根據全球永續投資聯盟(GSIA)於2016年的調查，當時全球社會責任型投資總資產已高達22兆8900億美元，相較於2014年，成長幅度高達25.2%。雖然國外責任投資已發展為主流，然而國內金融產業市場仍處在發展的初期。
本研究的目的是針對個案公司目前執行企業社會責任和社會責任型投資時，面臨的挑戰以及個案公司處理的方式，以提供未來國內其他企業的參考，並同時希望提升台灣社會對於此議題的認知與重視。本研究個案介紹一個案公司在公司內部推動「責任投資」政策後，執行過程與產生的諸多挑戰，以此為研究內容，對個案公司進行深度訪談，採取質化分析。
經研究內容得出結論重點如下：
1. 適時配合外部單位提供的資料庫及其他資源來輔佐公司推動責任投資。
2. 正視投資流程的重要性，並考慮適時在其中加入符合企業文化的元素，建立自己的特色。

With the development of Corporate Social Responsibility, enterprises such as institutional investors and asset managers have applied “Socially Responsible Investing(SRI)” when making investments in recent years. According to the investigation conducted by Global Sustainable Investment Association (GSIA) in 2016, the total amount of investment under SRI concept had reached $22 trillion; however, SRI was in the initial stage in domestic financial service sector.
The company of this case had undergone some thorny problems when implementing the policy on SRI. To take this case as a research target, the research implemented interviews with the internal manager and executives to figure out the path of the policy and the procedure of the implementation. The purpose of the research is to find out what kinds of difficulties the company might encounter and how the company managed them during the implementation of the policy on SRI. After the interview and analysis, the research will make some conclusion and suggestion for this case so as to be the reference for other enterprises.
The results of the study were organized in the following statements:
1. Cooperating with different sources and analyzing whether the company should buy a couple of various databases are essential decisions for the company.
2. When it comes to investing process in SRI, it’s significant that the company combine ESG factors into screening process appropriately.

參考文獻
一、 中文文獻
1. 王泰豐(2001)，台灣中小企業對社會責任認知之研究，國立中山大學企業管理學系研究所碩士論文
2. 池祥麟、林怡君(2007)，「企業社會績效與企業財務績效關聯性之分析–道瓊
STOXX永續性指數為例」，國立台北大學合作經濟學系碩士論文。
3. 李珊(2006)，「獎善罰惡–社會責任型投資」，台灣光華雜誌，第51期。
4. 洪茂蔚，「公司治理與企業社會責任投資」，台大校友雙月刊，2005年1月。
5. 許晴玉(1995)，企業社會責 任管理出探-理論架構之建立。交通大學管理科
學研究所碩士論文，未出版，新竹市。
6. 陳厚儒(2008)，「台灣社會責任型企業相對股票市場之報酬與風險之比較分
析」，逢甲大學合作經濟學系研究所碩士論文。
7. 廖容嫻(2007)，「社會責任投資(SRI)現況之研究–以TSMC為例」，世新大學
企業管理學系碩士論文。
8. 蔡振義(2011)，企業危機變革-財務困境企業之轉折變革，義守大學管理研 究
所碩士論文。
9. 潘景華(2004)新觀念：企業永續發展與社會責任型投資，證交資料，民國93
年1月pp.49-56
10.潘景華(2004)，「社會責任型投資(SRI)在台灣發展之芻議」，證券暨期貨月
刊，22，12，23-49。
11. 劉昱菁(2009)，台灣企業社會責任得獎公司之財務績效探討，國立成功大學
財務金融研究所碩士論文。

二、英文文獻
1. Alexander, Gordon J. and Rogene A. Buchholz: 1978, 'Corporate Social Responsibility and Stock Market Performance', Academy of Management Journal 21(3), 479–486.
2. Bowen,H.R.(1953). Social responsibilities of the businessman. New York: Harper & Row.
3. Barnett, M. L. and Salomon, R. M. (2006). Beyond Dichotomy: The Curvilinear Relationship between Social Responsibility and Financial Performance. Strategic Management Journal, Vol. 27, No. 11, pp. 1101-1122.
4. Carroll, A. B. (Ed.). (1977). Managing corporate social responsibility. Boston: Little, Brown.
5. Carroll, A. B. (1979). A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4, 497-505.
6. Carroll, A. B. (1981). Business and society: managing corporate social performance. Boston: Little, Brown.
7. Carroll, A. B. (1994). Social issues in management research: Experts’ views, analysis and commentary. Business & Society, 33, 5-29.
8. Carroll, A. B. (1999). Corporate Social Responsibility: Evolution of a Definitional Construct. Business & Society, Vol. 38 No. 3, 268-295.
9. Committee for Economic Development(1971). Social responsibilities of business corporations. New York: Author.
10. Dalton, D. R., & Cosier, R. A. (1982, May/June). The four faces of social responsibility. Business Horizons, 19-27.
11. Davis, K. (1967, Winter). Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, 45-50.
12. Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management Journal, 16, 312-322.
13. Eells, R., & Walton, C.(1974). Conceptual foundations of business(3rded.). BurrRidge, IL: Irwin.
14. Heald, M. (1970). The social responsibilities of business: Company and community, 1900-1960. Cleveland, OH: Case Western Reserve University Press.
15. Johnson, H. L. (1971). Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth.
16. Kurtz, Lloyd(1997). "The Impact of Social Screening on Growth-Oriented Investment Strategies," The Journal of Performance Measurement.
17. Manne, H. G., & Wallich, H. C. (1972). The modern corporation and social responsibility. Washington, DC: American Enterprise Institute for Public Policy Research.
18. Mackey, Alison, Mackey, Tyson B. & Barney, Jay B.(2005) Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Strategies. Academy of Management Review, Forthcoming
19. McGuire, J. W. (1963). Business and society. New York: McGraw-Hill.
20. Preston, L. E., & Post, J. E.(1975). Private management and public policy: The principle of public responsibility. Englewood Cliffs, NJ: Prentice Hall.
21. McGuire, J. B., Sundgren, A., & Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of Management Journal, 31(4), 854-872.
22. Schwartz, M. S. & Archie B. Carroll. October 2003. Corporate Social Responsibility: A Three-Domain Approach. Business Ethics Quarterly, (13): 503-530.
23. Sethi, S. P.(1975,Spring). Dimensions of corporate social performance: Ananalytic framework. California Management Review, 17, 58-64.
24. Steiner, G. A. (1971). Business and society. New York: Random House.
25. Votaw, D. (1973). Genius becomes rare. In D. Votaw & S. P. Sethi (Eds.) The corporate dilemma. Englewood Cliffs, NJ: Prentice Hall.
26. Walton, C. C. (1967). Corporate social responsibilities. Belmont, CA: Wadsworth.
27. Waddock, S. A., & Samuel, B. G. (1997). The corporate social performance financial performance link.” Strategic Management Journal, 18 (4): 303-319. 31.
28. Wood, D. J. (1991). Corporate social performance revisited. Academy of Management Review,16 , 691-718.

三、網路資料參考
1. 聯合國責任投資原則：http://www.unpri.org/
2. 歐洲社會投資論壇：http://www.eurosif.org/
3. 美國社會投資論壇：http://www.ussif.org/
4. 全球永續投資聯盟：http://www.gsi-alliance.org/
5. 世界企業永續發展協會：http://www.wbcsd.org
6, 社團法人中華民國企業永續發展協會：http://www.bcsd.org.tw/
7. 道瓊永續指數：http://www.sustainability-indices.com/
8. 富時社會責任指數：http://www.ftse.com/Indices/FTSE4Good_Index_Series/index.jsp
9. GSIA：http://www.gsi-alliance.org/
10. PwC《2015資誠臺灣企業領袖調查》
http://www.pwc.tw/zh/ceo-survey/2015/report-06-01.html
11. PwC《資誠永續發展服務公司董事長朱竹元：治理評鑑優等生 投報也優秀》
https://www.pwc.tw/zh/news/media/media-20151117-4.html
12. Stockfeel股感知識庫《永續投資的篩選方法介紹》
https://www.stockfeel.com.tw/%E6%B0%B8%E7%BA%8C%E6%8A%95%E8%B3%87%E7%9A%84%E7%AF%A9%E9%81%B8%E6%96%B9%E6%B3%95%E4%BB%8B%E7%B4%B9/
13. BuzzOrange報橘《世界地球：1970年的今天，2000 萬人走上街頭只為了尋求一個更美好不受汙染的世界…》https://buzzorange.com/2016/04/22/earthdaynetwork/