早期大眾所認同企業的最大的責任為獲利，隨著時序的演變，人們認為企業還必須負起社會責任，而近年企業社會責任漸漸變成必要永續經營的顯學。本研究認為當企業社會責任已成為企業”必須”執行的責任，人們更會在意企業為何執行企業社會責任的動機，尤其以內部利害關係人的員工，更是直接感知並會懷疑企業的執行的動機。因而本研究以勞雇關係中的心理契約的角度，來探討不同心理契約是否會影響員工對其企業執行企業社會責任的動機歸因，並進而影響員工企業社會責任活動的參與，以及員工對其企業社會責任的歸因推論是否有中介效果。 本研究採「便利抽樣」的方式發放問卷給34家公司，每家公司發20份，最後回收614份有效問卷，回收率90.3%。最後的研究結果顯示如下: 1.員工感知雇主提供關係型心理契約義務時，對其企業社會責任活動參與具有顯著正向影響，而交易型關係型心理契約無顯著影響。 2.員工感知到雇主提供關係型心理契約義務時，將正向影響員工對其企業社會責任進行內在歸因，認為企業的動機是出自自身對社會應盡的義務；員工感知到雇主提供交易型心理契約義務時，將正向影響員工對其企業社會責任進行外在歸因，認為企業的動機是出外在其他的利益。 3.企業社會責任的內在歸因對企業社會責任活動參與具有顯著正向影響，並且為關係型心理契約與企業社會責任參與之中介變數。 ;Over decades, it was commonly believed that the critical responsibility of organizations was maximizing profit. However, organizations nowadays have begun to recognize the importance of corporate social responsibility (CSR), which has much to do with sustaining business operations, and regard CSR as part of their essential obligations. Thus, people start to be concerned about the motives of companies conducting CSR; especially employees who are primary stakeholders can perceive companies’ motives directly. In this study, I examine the effects of different psychological contracts on employee CSR attributions, and it is further impact on employee CSR participation. In addition, the moderating effect of employee CSR attribution is also investigated. In this study, 34 companies were selected by convenience sampling and each company was distributed with 20 questionnaires. With a response rate of 90.3%, 614 valid questionnaires were retrieved. Analysis results reveal that: 1. When employees perceive employers providing relational psychological contract, there is a significant positive influence on employee CSR participation; however, under transactional psychological contract, there is no significant influence. 2. When employees perceive employers providing relational psychological contract, there is a significant positive impact on internal CSR attribution due to altruism-driven CSR motives of companies; when under transactional psychological contract, significant positive relationship would impact on external CSR attribution due to interest-driven CSR motives of companies. 3. Internal CSR attribution has a significant positive impact on employee CSR participation and moderates the relationship between relational psychological contract and employee CSR participation.