隨著國際化營運的發展與社會責任意識的提昇，企業社會責任已成為企業重視的議題。企業在擴張經營規模的同時，消耗的社會資源相對增加，對社會影響益趨擴大；因此，企業現將企業社會責任議題視為營運核心與重點策略。企業執行企業社會責任，雖視為其義務，但執行的同時若能獲得企業內部員工的認同，將使社會責任執行績效更佳；相對的，企業展現企業社會責任之際，亦會影響員工個人之組織公民行為的表現。因此，企業員工對於企業執行企業社會責任的認知與其對員工組織公民行為影響為何，值得深入探討。
研究中藉由文獻回顧確認企業社會責任之影響構面與問項，並利用問卷針對中部地區建設公司員工之進行施測與資料蒐集，共計取得378 份有效問卷進行後續分析。研究結果顯示，企業社會責任對組織承諾、員工工作滿意與員工組織公民行為具有正向顯著影響，而企業社會責任可透過組織承諾與員工之工作滿意對員工之組織公民行為造成影響。

With the development of internationalization and the promotion of corporate social responsibility, enterprises have paid more and more attentions to CSR topics. As enterprises expand business scope, at the same time, their consumption of social resources and impact on social benefits increased gradually. Hence, it is getting important for enterprises to take CSR issues into consideration as part of their core strategies. Although CSR is considered as enterprise’s obligations, CSR performance would be better if internal employees can consent to the CSR strategy; correspondingly, CSR execution would influence employees on carrying out their organizational
citizenship behavior. Overall, it is significant to understand what perception employees possess when corporate carries out CSR, and the relationship between corporate CSR and employee’s perception toward organizational citizenship behavior. First of all, the literature discussion is surrounding CSR topics and dimensions that affect CSR in order to construct the research model. A survey was conducted in designated industry in central Taichung, and 378 valid questionnaires returned for further analysis. The results reveal that enterprise’s CSR performance affects employee’s organizational commitment, job satisfaction, and organizational citizenship behavior significantly; more, organizational commitment has positive influences on employee’s job satisfaction. Furthermore, enterprises can promote employee’s organizational citizenship behavior in executing CSR through two mediators, organizational commitment and job satisfaction.