本研究目的為實證調查員工對於企業社會責任知覺連結。部分研究探討企業社會責任措施與企業社會責任知覺有正向關係。另外，調查是否企業社會責任措施與企業社會責任知覺能夠正向影響員工之工作態度。本研究也探討員工其個人的企業社會責任知覺對於企業社會責任措施及組織承諾之關聯的中介效果。 研究樣本來源分為組織及個人層級。組織層級樣本來源為2012年出版企業社會責任報告書之上市上櫃公司。個人層級樣本來源為2013年公開資訊站中上市上櫃公司為母體，以便利抽樣的方式取得57家上市上櫃公司，選出約20至25位員工填寫紙本問卷。首先，蒐集組織層級62家樣本公司之企業社會責任措施程度及個人層級57家公司之問卷資料。經由配對兩種樣本來源之證券碼後，總共有18家公司、346份問卷，平均回收19份問卷作為研究調查之樣本。 本研究結果為，員工會受該組織落實企業社會責任實施程度，這些措施讓員工知覺企業社會責任，並且讓員工認同企業社會責任的重要性，產生正向工作態度及行為，為員工組織承諾。除此之外，員工企業社會責任知覺對於不同程度之企業社會責任措施存有「完全」及「部分」中介效果。因此，本研究結果是可以支持部分「企業社會責任措施與員工知覺所屬公司致力於企業社會責任措施之關聯」，及「企業社會責任措施、員工知覺社會責任措施與更多組織承諾之關聯」。 ;This research purpose is evidence investigate the employee perceptions of Corporate Social Responsibility linked to the employee and organization .This part want to research the perceptions of Corporate Social Responsibility can effect on employee’s behavior and attitudes. Besides, we also focus on whether Corporate Social Responsibility policy and the perceptions of Corporate Social Responsibility are mediate effect employee′s work attitude. Research sample source comes from organization and individual level .The organization level sample is Corporate Social Responsibility report on 2012. The individual level sample source comes from the 2013 public information website and sampling 57 companies. And then ,selecting about 20-25 employees to fill this questionnaire. First, collect the Corporate Social Responsibility policy degree about 62 companies and the 57questionnaires. There are 18 companies, 346 questionnaires, average 19 questionnaires as the sample of survey. This research result is the employee will be effect on the organization implementation Corporate Social Responsibility implementation degree, those make employee’s perceptions of Corporate Social Responsibility, and make the employee think that it is the importance of Corporate Social Responsibility, and then to do the good work attitude and the behavior. The perceptions of Corporate Social Responsibility are mediate effect on Corporate Social Responsibility policy and the employee .Therefore, this research result is to support parts of "Corporate Social Responsibility policy and employee that belongs to concentrate on the connection of Corporate Social Responsibility ", and "the connection of Corporate Social Responsibility policy , employee′s perceptions of Corporate Social Responsibility and more organization commitment".
