本研究探討企業網站、企業公民議題以及公眾溝通之間的相關問題。本文以內容分析方法分析台灣企業網站，共抽取三百二十家企業網站作為研究樣本。研究發現，雖有多達74.7%企業網站展現企業公民相關內容，但不到四成的企業網站在首頁上呈現相關資訊。三大企業公民議題方面，較多的企業網站呈現「擴展社會參與」議題，但若就個別細項議題分析，許多企業皆強調「財務透明化」，其次則為「環保及生態」議題。在企業網站公眾溝通方面，企業較少提供互動性的溝通管道，也少以「內部員工公眾」為溝通對象。

This study aims to examine the relationships among corporate citizenship (CC), internet public relations and public communication. A total of 320 Taiwanese corporate web sites were content analyzed. The results show that 74.7% of the web sites in the sample present the CC content, but only 38.8% web sites put the CC content on the web home page. The majority of web sites deal with issues of “social involvement” based on three aspects of CC issues. With regard to the individual CC issues, most of web sites deal with “finance transparency” issues, followed by the “environmental and ecological protection” issues. Also, corporate web sites are less likely to offer the interactive access to communicate with publics. Concerning the appeal to target publics, “consumer publics” is the major target public for all web sites, and little web sites deal with “internal publics”.