在早期,企業社會責任(corporate social responsibility)可能只是公司額外的社會慈善事業,然而現今已逐漸成為企業經營的管理新思維。展望未來,企業能否善盡社會責任已被視為一種新競爭利基。履行社會責任真能增加企業的價值嗎?企業社會責任的決策,大多出於管理者的直覺,而非憑藉證據。然而時至今日,相關的評估產業,已逐步在成形中。本研究探討企業履行社會責任對於員工的工作滿意度(job satisfaction)、組織承諾(organizational commitment)以及工作績效(job performance)之影響。研究結果證實企業善盡社會責任,可以提高員工的工作滿意度與組織承諾,並且進而間接提高其工作績效。 This study investigates the effect of corporates’ fulfilling their social responsibility on employee job satisfaction, organizational commitment, and job performance. It is found that the level of employees’ perception of corporate social responsibility has positive effects on their job satisfaction and organizational commitment. Both employee job satisfaction and organizational commitment have a positive effect on their performance. It is also confirmed that the level of employees’perception of corporate social responsibility has a positive effect on the performance through the mediation of job satisfaction and organizational commitment. Suggestions for future research and managerial implications are discussed.