企業社會責任(Corporate social responsible，簡稱CSR)的理論與實務發展，已成為近年來企業永續經營的一門學問。本研究認為，身為組織內部觀察人的員工，較其他利害關係人更接近核心，因此，建立以員工觀點的研究模型，了解員工企業社會責任感知對企業社會責任活動參與的影響過程及結果。包含探討員工企業社會責任感知與參與企業社會責任活動有正向影響。調查員工對企業社會責任歸因能夠影響員工企業社會責任活動參與。也探討員工企業社會責任感知與企業社會責任活動參與是否受企業社會責任歸因所干擾。 研究樣本來源為2013年公開資訊站中上市櫃公司為調查對象，以便利抽樣的方式取得34家上市上櫃公司，選出約20位員工填寫紙本問卷。研究調查之樣本公司總共有34家公司、614份有效問卷，有效回收率為90.3%，本研究分析結果得知: 1、員工企業社會責任感知與企業社會責任活動參與有正向關聯。 2、員工對組織的企業社會責任內在歸因與企業社會責任活動參與有正向關聯。 3、員工對組織的企業社會責任內在歸因對企業社會責任感知與企業社會責任活動參與具有顯著干擾效果。 ;Theories and practices about corporate social responsibility (CSR) have already become one of the key factors of corporate sustainability. Because employees are stakeholders and are closer to the core operation of CSR, we can better build a model based on employees’ perspective to examine the relationship between employees’ perception of CSR and employees’ participation in CSR related activities. Hence, this study has three purposes: examining if a positive relationship exists between employees’ perception of CSR and employees’ participation in CSR activities; investigating the linkages between employee attributions of CSR and employees’ participation in CSR activities; exploring employee attributions of CSR moderate the relationship between employees’ perception of CSR and employees’ participation of CSR activities. Data was collected by convenience sampling from companies listed on OTC recorded in 2013. Around 20 questionnaires were distributed to 34 companies each, and 614 valid questionnaires were retrieved with a response rate of 90.3%. After the analysis, the findings of my study are as following: 1. Employees’ Perception of CSR is positively related to employees’ participation in CSR activities. 2. Employee Internal Attribution of CSR is positively related to employees’ participation in CSR activities. 3. Employee Internal Attribution of CSR moderates the linkage between employees’ perception of CSR and employees’ participation of CSR activities.
