組織與企業在追求經營的同時，對社會與環境的影響日益深遠。全球意識高漲下，體育運動組織注重社會責任與環境永續的風氣也愈加興盛。組織須將企業社會責任納入其治理當中，以達到永續經營的願景。在實踐企業社會責任之時，也須反思自身決策方向，因此企業社會責任的衡量相當關鍵。本研究主要探討特定體育團體專職人員在企業社會責任的重視程度與表現程度，分析組織需改善或保持的先後次序。以紙本問卷進行立意抽樣，共收集 152 份有效問卷。研究工具包含企業社會責任量表與人口統計變項。資料處理與分析方式包含信度分析、描述性統計分析、獨立樣本 t 檢定、單因子變異數分析、皮爾森積差相關分析，與重要－表現程度分析法。研究結果顯示，特定體育團體以奧亞運單項運動協會居多，單項運動協會以球類運動為多，專職人員多為女性，教育程度以大專院校為多數，婚姻狀況以未婚居多。不同性別、婚姻狀況、教育程度的專職人員在企業社會責任不同面向上具有顯著差異，而不同面向的重要度與滿意度之間具有顯著正相關。分析結果發現，設定並達成財務目標、與其他非營利組織互助交流、避免社會觀感不佳的作為等項目應優先改善；節省運作成本、妥善控制收支平衡、推行民間社會或文化活動、提升民眾身心健康、符合社會道德規範、依照組織章程運作、重視協會永續發展等項目應繼續保持。因此，本研究建議特定體育團體對低滿意度項目制定因應措施，採取綜合性企業社會責任策略，集中資源於應優先改善之項目。未來研究方面，則可對其他非營利組織進行分析，或探討重視程度與表現程度的背後原因。

The impact on society and the environment caused by organizations and businesses is becoming profound while they pursue operations and profitability. With global consciousness on the rise, there is a growing emphasis within sport organizations on social responsibility and environmental sustainability. Organizations must integrate corporate social responsibility into their governance to achieve a vision of sustainability. While practicing corporate social responsibility, it is necessary to reflect on the direction of policies. Therefore, the measurement of corporate social responsibility is essential. This study primarily investigated the level of importance and performance of corporate social responsibility among national sport federations, analyzing the areas in which organizations need to improve or maintain. A purposive sampling method was used to distribute paper-based questionnaires, and 152 valid responses were collected. Research tools included a corporate social responsibility scale and demographic variables. Data processing and analysis methods included reliability analysis, descriptive statistics analysis, independent sample t-test, one-way ANOVA, Pearson's correlation analysis, and importance-performance analysis. The results showed that the majority of national sport federations were sport associations related to the Olympics and Asian Games, with ball sports being predominant. The personnel were mainly female, with a majority having a college education background and being unmarried. There were significant differences in corporate social responsibility among gender, marital status, and education level. A positive correlation was found between the importance and performance of different aspects of corporate social responsibility. The analysis revealed that setting and achieving financial goals, mutual assistance and communication with other non-profit organizations, and avoiding behaviors that create a negative image should be prioritized for improvement. On the other hand, cost-saving in operations, proper control of income and expenditure, promotion of community or cultural activities, enhancement of public health, compliance with social moral norms, adherence to articles of association, and emphasis on sustainable development should be maintained. As a result, this study suggested that national sport federations develop corresponding measures for low-satisfaction areas and adopt a comprehensive corporate social responsibility strategy, focusing resources on areas needing improvement. Future research could analyze other nonprofit organizations or explore the reasons for the measured level of importance and performance.

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