近年來，企業社會責任地位逐漸上升。消費者會因為企業是否有履行企業社會責任，去評估一家企業的形象。而公司也期望透過履行企業社會責任，樹立自身良好且慈善的形象，藉此獲取消費者的信任。當然，企業履行企業社會責任是一件相當值得讚許的事情，實際上也對社會有所貢獻，但是在這些履行企業社會責任的企業中，許多發現履行企業社會責任，僅僅增加了企業的正面形象，卻對實質收益沒有幫助，造成資源的投入變成成本，而沒有轉換成資產。故本研究針對企業社會責任中，不同的行為（捐獻、慈善活動）是否能有不同的結果。同時也加入了行銷常見的溝通心智模擬的溝通策略（過程模擬；結果模擬），和暗示的效果，來研究不同的行銷方式，何者對企業能產生最大的效益。
本研究的目的在於企業採取不同的行銷策略，何者能產生最大的效益。本研究驗證了，無論是捐獻或者是慈善活動，只要企業履行企業社會責任，就會產生正面的形象，進而提升產品的購買意願、態度、還有興趣等。接下來則是研究透過心理模擬的方式，我們發現無論是過程模擬或者是結果模擬，效果並沒有太多的改變，我們認為消費者對於履行企業社會責任，無論企業宣傳方式如何，對於消費者心理的認知都不會有太大的影響。最後則是證明了，若是在過程或是結果模擬時，我們加入的暗示的效果，就能夠在慈善信任的基礎上更進一步，幫助企業獲得更多的收益。
本研究建議，在推廣企業的慈善信任形象時，透過過程模擬或結果模擬，其中加入暗示的效果，連結行銷策略與企業的產品。希望藉由本研究的結果，能夠提供企業實務面的方法，幫助企業獲利後，再對社會能有更大的幫助。

In recent years, corporate social responsibility (CSR) status gradually increased. Consumers will assess images of a company depending on whether the company fulfilling CSR. Companies also hope that they can establish their benevolent images through fulfilling their social responsibility. Fulfilling CSR is a laudable thing, it helps the community actually. But some of the companies find that fulfilling CSR only promote the benevolent image of the companies, but then, it may not make any help for the sales. Fulfilling CSR is a cost, it doesn’t transfer to assets. Therefore, this paper would study that whether there are different results when companies take different programs (donation, benevolence). We also add mental simulation (process simulation, outcome simulation) and implicit effect to benevolence. Thus, we can study what will have a best effect for companies.
This research proposes that when companies adopt different marketing strategies, which will produce the largest benefits. We demonstrate that no matter whether donation or benevolence, companies will get a positive image when they fulfill social responsibility. It will enhance the purchase intention, attitude, and interest of consumers. Next, we find that there is no effect when we adopt mental simulation. No matter which promotion strategy we use, consumers won’t change their thought. Finally, we demonstrate that when we add implicit effect into mental simulation, we can do more based on benevolence, helping companies to enhance their benefit.
This study suggests that, in the promotion of benevolence trust for corporate image, trying to add implicit effect into mental simulation to connect promotion strategies and company’s product. We hope the result of our research can provide a practical method to companies.

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