近年來，企業拉攏非營利組織共同應用善因行銷(Cause-related Marketing，簡稱CRM)，為企業提升品牌知名度，並增加服務或產品銷售量的活動日益增加。回顧近期研究發現鮮少針對觀光遊樂業與非營利慈善組織方面結合進行研究，故本研究針對此產業進行探討。研究結果發現:(1)聯盟前之非營利組織聲望、聯盟契合度對於消費者善因態度有顯著且正向影響;(2)聯盟前企業品牌形象對於聯盟後企業品牌形象有顯著且正向影響;(3)雙方聯盟後各自的品牌形象或聲望皆顯著大於聯盟前，顯示該合作提升雙方的形象及聲望;(4)人口統計變數對於善因行銷活動沒有顯著差異。同時，提供管理意涵給予行銷管理實務者參考，並進一步提供未來研究方向和建議。

Over the past decade, cause-related marketing (CRM) has become a popular and unique promotional tool for branding. There are many cause-related marketing cases in Taiwan now and they are becoming popular. The use of CRM as a marketing platform can not only increase financial gains, but also enhance the company’s reputation and image of bearing social responsibility. Because of the lack of related research, this study will focus on the tourist Amusement Industry to conduct our research. The empirical results show that (1) pre-reputation of the cause and alliance fit have significant positive impacts on attitudes toward the alliance; (2) pre-corporate image (pre-cause reputation) has a positive impact on the post-corporate image (post- cause reputation); (3) both the image of the company and the reputation of the cause will be enhanced after this alliance; (4) attitudes toward the CRM have no significant difference among those demographics, such gender, age, education, income, and so on.
The managerial implications for marketing managers and limitations are discussed.