在本研究所進行的調查中，西方品牌企業設計了嚴格的企業社會責任稽核制度，每年針對亞洲供應商來進行評分，但這些受評公司中，仍不時傳出勞資衝突，讓人不禁懷疑企業社會責任對改善勞資關係是否有幫助？針對企業社會責任能否改善勞動條件，過去的研究有不同看法。本文試圖從組織運作的角度來探討為何會出現這樣不一致的看法。本研究認為，企業社會責任做為改善勞資關係的方式之一時，供應商內部會出現一些根本性的衝突與矛盾。如何解決這樣的根本結構矛盾，企業社會責任能否做為穩定勞資關係進而提升勞動條件，關鍵在於管理部門與代表工人的廠內工會是否有良好的協商機制。

Whether the idea of Corporate Social Responsibility (CSR) developed byWestern brand name companies can improve work conditions or not in the third world factory run by their suppliers is still under debate. This paper tries to explore the conflictual interests of different stakeholders arisen from the implementation of CSR imposed by the brand name companies on suppliers by analyzing the cases of Taiwanese shoes manufacturing companies in Vietnam. It is found that effective CSR implementation is not able to reach unless there is an independent worker’s representative organization, ie., the free factory trade union, to mediate different conflicts.We contend that without democratic participation of local workers to represent their interests, current top-down CSR implementation from Western brand name companies and Asian suppliers has its limitations, and will not be able to change the current unequal power relations between management and workers, which can’t channel workers’ grievances.