本研究從縱貫性的角度，探討商業雜誌如何再現以及框架 企業公民內容。本文採用內容分析方法，分析台灣三家商業雜 誌，共544 篇報導。研究發現，自從2005 年企業公民相關獎 項成立之後，三家雜誌的報導明顯增多。在報導內容主題方 面，雜誌內容傾向報導「企業公民活動及表現」。而最受雜誌 關注的企業公民議題為「擴展與社會參與」議題，「經濟層 面」議題最少。框架分析方面，商業雜誌習慣以「成長與榮 耀」框架的角度來報導，卻最少以「道德責任」價值框架報 導，早期報導以「貢獻社會」框架較多，後期則以「成長與榮 耀」框架為主。

From the perspective of longitudinal angle, this study discussed how business magazines represent and frame the corporate citizenship (CC) message. A total of 544 articles from three Taiwanese business magazines were analyzed. The study found that since 2005 the establishment of corporate citizenship-related awards, three magazines began to place greater emphasis on corporate citizenship issues. As for the article themes, magazines tended to report “corporate citizenship activities and performance.” Most of magazine articles concerned CC issue of “social involvement”, and few articles focused on issue of “economic”. With respect to news frame, “business growth and glory” was the major news frame, but “moral responsibility” frame was the least. In the early period (before 2005), “contribution to society” was the major article frame, but “business growth and glory” became the major frame after 2005.