既有文獻雖已探討企業在不同任務環境不確定性下如何調整企業社會責任(CSR)策略，然而卻未能系統地分析不同類型的任務環境不確定性如何獨立及共同影響企業CSR策略。本文以最適獨特性理論觀點，探討在不同任務環境不確定性交互影響下，企業如何在遵守規範性CSR和追求策略性CSR之間做出選擇。本研究以2016年至2022年間，908間台灣上市公司為樣本進行假說驗證，研究顯示在高(低)複雜性的任務環境中，企業更加重視規範性(策略性)CSR。然而，任務環境的豐裕性及任務環境的動態性在複雜性與規範性(策略性) CSR之間的關係中具有負向(正向)調節作用。本研究於理論上提供了環境不確定性對CSR決策影響的整合框架，並為企業提供如何調整CSR策略以應對外部環境變化的實務意涵。;Although existing literature has explored how firms adjust their corporate social responsibility (CSR) strategies under different task environment uncertainties, it has not systematically analyzed how different types of task environment uncertainties independently and jointly affect corporate CSR strategies. This paper, from the perspective of optimal distinctiveness theory, examines how firms choose between normative CSR and strategic CSR under the interactive influence of different task environment uncertainties. Using a sample of 908 listed companies in Taiwan from 2016 to 2022, the findings reveal that in high-complexity task environments, corporates place greater emphasis on normative CSR, while in low-complexity environments, they focus more on strategic CSR. Furthermore, the munificence and dynamism of the task environment negatively (positively) moderate the relationship between complexity and normative (strategic) CSR. Theoretically, this study provides an integrated framework for understanding the impact of environmental uncertainty on CSR decision-making. It also offers practical implications for firms on how to adjust CSR strategies to adapt to changes in the external environment.
