本文以東亞10國為研究對象，以引力模型（gravity model)為基礎， 利用兩階段的估計方式（two-staged regression approach)以及固定效果模 型（fixed effect model)，探討一國國內企業的企業社會責任評價對該國貿 易流量的影響。結果發現，當一國國內企業的企業社會責任絕對評價越 高，對該國與其他國家貿易流量的增加有顯著的正向影響；若一國國內企 業的企業社會責任絕對評價高於其貿易對手國，對其雙邊貿易流量的增加 也有顯著的正向影響。同時，國內企業的企業社會責任絕對評價與相對評 價，都會加強平均每人國民所得及是否有共同語言等因素對貿易流量的影 響，並減弱運輸距離對貿易流量之影響。

This study employs ten East Asian countries’ data and base on the gravity model, applying both two-staged regression approach and fixed effect model to discuss the influence of domestic enterprise corporate social responsibility rating on this country's trade flows. The empirical results suggest that improvement in domestic enterprise corporate social responsibility absolute rating is positively and significantly associated with this country’s trade flows, and there is positively and significantly associated with trade flows if countries’ domestic enterprise corporate social responsibility absolute rating is higher than their major trading partners. Moreover, both of domestic enterprise corporate social responsibility absolute rating and relative rating will strengthen the effect of per capita gross national product and common language on trade flows, but weaken the effect of distance between two countries on trade flows.