企業社會責任相關議題曰益受到企 業、政府與社會大衆的重視，雖然目前商 業雜誌已有許多關於企業社會責任的報 導，但多半以企業個案的方式描述少數表 現良好企業之作為。鑑於@前上市櫃公司 與一般中小型企業對於企業社會責任之觀 念尚未普及，加上國内學術界對於此一議 題統整性的討論文章相對缺少，因此，本 文之學術目的在於提供基本的定義來說明 企業社會責任，釋疑企業社會責任相關的 迷思、企業從事相關活動的利弊，以及企 業揭露非財務資訊的背景。在實務方面， 筆者蒐集台灣前四百大服務業與前四百大 製造業公司之企業社會責任報告書，歸納 整理出數個前台灣企業社會責任報告書 的缺失，並給予撰寫上之建議。本文最後 簡述目前各國政府對於企業社會責任之規 範，並提供三個建議供企業思考未來如何 更加有效地回應企業社會責任的挑戰。

The notion of corporate social responsibility (CSR) has been prevalent in the society of Taiwan nowadays. Business practitioners and academic researchers are also highly interested in related issues. The purpose of this article is to respond to such an interest by providing relevant literature and pragmatic observations. First, the authors theoretically elaborate the concept of CSR in a practical approach. The authors define what CSR is, dispel some myths regarding CSR, explain pros and cons of doing CSR, and provide theoretical reasons why firms disclose their nonfinancial information. Second, six principals and three suggestions are generated for Taiwanese companies，references in case they want to issue CSR reports in the future. In the end， the authors offer companies three generic directions regarding how to address the challenges of implementing CSR. Overall, this study provides a preliminary discussion on CSR in Taiwan.