企業社會責任已成為全球熱烈討論之議題。近年來國、內外陸續發生多起從業人員利用企業或組織，進行不法圖利、違反專業倫理或公序良俗等不道德行為，導致嚴重影響公共利益與民眾生命財產安全，並對健康以及環境造成威脅或破壞。鑑此，本研究以建設公司之企業組織層次及個人層次為對象，透過階層線性模式來探討組織層次之企業社會責任與個人層次之倫理價值及商業不道德行為關連性。本研究針對36家建設公司共發出356份問卷，回收有效問卷238份，分析結果發現企業社會責任在從業人員倫理價值與商業不道德行為表現關係間具有調節效果，顯示建設公司若重視企業社會責任的策略與執行，將有助於降低從業人員商業不道德行為。

Corporate Social Responsibility (CSR) has become a very popular issue for modern enterprises recently. Over the past years, there have been a series of cases in which practitioners in Taiwan’s construction industry engaged themselves in illegal, unethical activities for their personal gains regardless of causing serious damage to public interests, safety and health of others, and environmental integrity. Totally 356 questionnaires were sent to 36 construction companies and 238 valid samples were returned. The questionnaire analysis results show that CSR has a modest effect on employees’ ethic values and unethical business behaviors. The findings of this research also indicate if construction companies pay more attention to their CSR strategies, they can reduce the likelihood of unethical business behaviors among their employees.