面對2008年的金融海嘯，許多企業為了求生存，而採取不恰當的方式來因應這場風暴。雖然沒有一份正式的統計數字顯示企業是否因此減少對社會責任的投資，但就社會氛圍來觀察，員工福利的刪減、裁員減薪及無薪假的恐懼與弱勢資助的銳減等，企業在社會責任的實踐上，似乎受到金融風暴的衝擊；然而企業之所以能持盈保泰最重要的資本便是員工，當組織行為與社會責任脫鉤，可能進而影響員工對組織之承諾。本研究希望透過國際企業社會責任之各項標準，建構出較符合企業實務運作的社會責任衡量構面，藉以衡量企業社會責任實踐程度與組織承諾之關連性。 本研究主要研究對象是以天下雜誌2009年台灣千大製造業以及人力資源管理研究所畢業學長姐進行問卷發放。本研究採配對問卷，研究問卷區分為主管與員工兩種，必須同部門至少三位員工與其直屬主管四份問卷同時寄回，才算一組成功配對問卷。總計共發放618組配對問卷，剔除漏答及明顯矛盾的填答者後，回收主管有效問卷79份，員工有效問卷310份。 本研究分析結果顯示，企業社會責任實踐與員工企業社會責任知覺及組織承諾間無顯著相關；員工企業社會與經濟責任知覺與組織承諾呈顯著正相關，員工企業社會責任知覺在企業社會責任實踐與組織承諾間不具中介效果。Facing the financial tsunami in 2008, many companies adopted emergent but inhumane ways to survive from this difficulty. Although there were no formal studies showed that companies reduced their investment on social responsibility, from the social atmosphere, employee-welfare deducting, layoff, unpaid leave and deducting donation from disadvantage groups are all over places. When the company implemented corporate social responsibility (CSR), it indeed creates a shock from the financial storm. However, a company that can keep earning profits, employee plays an important role. They are the most important human capitals in a company. When organization behavior goes in opposite way against social responsibility, it may affect employee’s organizational commitment. The purpose of this study is constructing a more CSR measurement to investigate the relationship between corporate social responsibility implementation and organizational commitment. Data are collected from the survey of Top 1000 manufacturing in Taiwan. This study adopted paired questionnaires with three employee-questionnaires and one manager-questionnaire collected. A total of 618 sets of questionnaires were sent out. 79 manager-questionnaires and 310 employee-questionnaires were retrieved. Findings of this study show that CSR implementation didn’t appears to have positive correlation with employees’ perception of CSR. Moreover, employees’ perception of corporate social and economic responsibilities appears to have positive correlation with organizational commitment. The employees’ perception of CSR is not found to have any mediated effects on the relationship between CSR implementation and organizational commitment.