研究目的－近年來企業社會責任早已名列全球公共政策議程之中，且重要性日漸提高。是經濟全球化過程中備受注目的議題，越來越多國際組織針對企業社會責任訂定標準，並有許多跨國公司將其營運活動(對社會及環境的)影響評估，列入公司所發行的年報中，部分國際組織也會定期發表研究報告。因此可看出企業社會責任在現今社會之重要性。現今的企業型基金會大多都趨向於策略性企業社會責任，因此本研究欲探討企業型基金會在策略性企業社會責任下之運作模式。

研究問題－欲從國內外文獻中分析，了解策略性企業社會責任之意涵與其發展，並藉由六個不同運作模式之企業型基金會個案研究，來檢視策略性的價值與重要性，以作爾後策略性企業社會責任之研究發展，同時給予其他非營利組織參考建議，所以引發本研究以下三個問題：分別為策略性企業社會責任之興起原因？策略性企業社會責任之運作模式？策略性企業社會責任之影響？

研究方法－以文獻分析法及三角檢核法為主，研究對象則是金車教育基金會、技嘉教育基金會、勇源教育發展基金會、感恩社會福利基金會、華科事業群慈善基金會及朝邦文教基金會等六家企業型基金會，且以立意抽樣方式進行半結構式之訪談，訪談大綱以環境、結構、功能三方面來設計訪談問題。訪談過程以錄音為主，紀錄為輔，以避免遺漏口語訊息，進而分析研究目的。

研究發現－本研究之企業型基金會各具有獨特性，也兼顧到社會上之需求，兼具社會功能及促進社區發展，也從相關文獻之探討、相關文件資料的蒐集與訪談結果的分析，獲致以下結論：一、策略性企業社會責任之興起已為現今社會之趨勢二、策略性企業社會責任之運作模式已由回應式趨向於策略式之運作三、策略性企業社會責任的影響具有舉足輕重之地位，不容小覷。

研究建議－受訪者資料發現給予以下三點建議：一是建構支持策略性企業社會責任發展之環境，二是結合互補式的企業社會責任運作模式－以贊助加操作兩者融合並行，三則是適當調整組織內之成員以利運作。

Corporate social responsibility already has been in the global community policy agenda for long, and the importance of it is enhanced day after day. More and more international organizations set up the standard and publish the reports regularly to implement it. Therefore, its influence should not be ignored. Nowadays corporate foundation mostly tends to focus on strategic corporate social responsibility. However, there are few issues discussing the pattern of strategic corporate social responsibility in recent years, so this research is mainly to discuss the corporate foundation under the strategic corporate social responsibility pattern.

This study aims to demonstrate the responsibilities by taking “corporate foundation” as an example. In detail, the purposes of this study encompass the understanding of the pattern in Taiwan, the investigation of the different classification of the “corporate foundation”. These includes King Car Education Foundation, Gigabyte Education Foundation, Chen-Yung Memorial Foundation, Grateful Welfare Foundation, PSA Charitable Foundation and The CP Yen Foundation.

In order to achieve the above-mentioned, this study collected relevant information through in-depth interviews with a coordinate officer in six corporate foundations. Qualitative approach with purposive sampling and semi-structured interview is adapted to this study. The data analysis is in accordance with corporate social responsibility literature and it can be analyzed from three different perspectives: environment dimension, structure dimension and function dimension.

The research has the distinctive quality respectively, it also has both the social
function and the promotion community development. According to documents, literature reviews and the collecting interview results, we can propose the following conclusion：First, the emergence of strategic corporate social responsibility absolutely is the trend for society nowadays. Second, the pattern of corporate social responsibility has incrementally transferred to the strategies. Third, the impact of strategic corporate social responsibility has indeed extended its significant function.

Based on the findings above, I strongly suggest the following: Firstly, we should construct the supportive environment for strategic corporate social responsibility. Secondly, we can combine the operating and supporting foundations of two patterns. As a result, we can integrate enough manpower and funds to accomplish more plans and activities effectively. Thirdly, there are insufficient members in corporate foundation. Hence, we have to adjust the members in the organization appropriately so that corporate foundation can make use of manpower adequately. To sum up, they all realize the importance of strategic corporate social responsibility. In addition, the six corporate foundations have a positive participation.

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