全球性環境惡劣危機不斷升高(例如全球暖化、極端氣候等)，且國內接連發生「工安氣爆」 與「食安危機」使得企業社會責任已成為民生的重要議題，企業除了在經營面以獲利為目的 外，經營過程除了須遵守相關法律的制約規範，還必須考量環保、工安、衛生、人權及公司 管理等環節上所應盡的責任，並將資訊揭露公開，這些是企業界共存共榮的應盡責任。 本研究目的在探討美容業的企業社會責任對消費者購買意願之影響，透過文獻探討及問 卷調查法取得數據資料進行分析，歸納結論如下： 1、不同教育程度的消費者對美容業企業社會責任的道德認知上有明顯差異，經由Scheffé 法 事後檢定，發現研究所教育程度的道德認知顯著高於大專程度與國中程度，且高中職的教 育程度對道德認知亦顯著高於國中程度。 2、美容業企業社會責任與消費意願彼此之間有顯著正相關，且美容業「企業社會責任」對顧 客消費意願具有正向顯著影響關係，即消費者對美容業企業社會責任表現愈佳時，其消 費意願愈高。

The worsening environment worldwide; the emergence of global warming, climate extremes, and many other global crises; and a series of various disasters such as industrial gas explosions and food safety scandals occurring in Taiwan have raised public awareness of corporate social responsibility, which is critically associated with people’s livelihoods. Aside from making profits,companies must also comply with laws and regulations and be responsible for environmental protection, work safety, hygiene and sanitation, human rights, corporate administration, and information disclosures. Accomplishing these tasks is indispensable for companies and the society to coexist and be mutually prosperous. This study explored the effect of corporate social responsibility in the beauty industry on consumers’ purchase intention. From a literature review and data analysis of a questionnaire survey, the following conclusions were obtained: (a) Consumers with different education levels showed significant differences in their moral perceptions of corporate social responsibility in the beauty industry. Scheffé’s post hoc test was conducted, with the result revealing that the moral perceptions of the subjects with a postgraduate degree were stronger than those of the subjects with a college degree or a junior high school education. Moreover, the moral perceptions of the subjects with a general or a vocational high school education were also stronger than the moral perceptions of those with a junior high school education. (b) There was a positive correlation between corporate social responsibility in the beauty industry and consumers’ purchase intention; moreover, the corporate social responsibility of the beauty industry was determined to have a positive and significant effect on consumers’ purchase intention. In other words, as the beauty industry improves their corporate social responsibility, consumers’ purchase intention will increase.