本研究以商業模式的觀點，分析廠商如何實施企業社會責任。並從商業模式的各項構面中，探討不同廠商間落實企業社會責任的差異，分析企業社會責任的實施如何能成為廠商的企業競爭優勢。本研究採半結構式訪談方式為研究方法。在商業模式中導入企業社會責任,研究發現其競爭優勢如下:1.在企業內成立專職企業社會責任的部門，有助於廠商建立實施企業責任的組織能力2.有助於代工廠商「注重品質」的核心價值傳達。3.有助於產業鏈上中下游廠商生產流程的節能要求，促進成本的節省。4.品牌客戶使代工廠商注重並落實企業社會責任的實施。5.有助於廠商與員工是主要受益者。廠商可獲得下單客戶的青睞。6.不管是外力因素或者自願執行企業社會責任，都有助於代工廠商獲得品牌客戶的信任選擇。

In this study, we analysis competitive advantages of corporate social responsibility (hereafter CSR)implementing in corporations from business model perspective.  Research method is semi-structured interviewing.  Investigating Business Model elements from 3 cases, this study tried to find out differences effects for corporations, which implement CSR and for other corporate, which does not.  Research result also found that corporation with CSR has competitive advantages as follows: 1.They have better executive ability to practice CSR if a corporation has an individual CSR department.2.CSR leads OEM factory to deliver core value of Quality.3.Energy saving from supply chain leads to cost saving.4.Brand buyers is a key factor for OEM factory to implement CSR. 5.CSR benefits to factory and staffs.The factory, which implements CSR, will have a better chance to get orders from brand buyers. 6.Regardless motivation (by force or volunteer) of CSR implementation, the buyers trust factories with CSR even more.

表目錄II
圖目錄III
第一章 緒論1
第一節 研究動機1
第二節 研究目的7
第三節 研究流程10
第二章 文獻探討11
第一節 企業社會責任與規範11
第二節 商業模式探討26
第三節 競爭優勢39
第三章 研究方法41
第一節 研究架構41
第二節 研究方法45
第四章 個案研究與商業模式分析49
第一節	個案一公司之訪談紀錄49
第二節	個案二公司之訪談紀錄60
第三節	個案三公司之訪談紀錄70
第四節	商業模式分析與相關命題建構75
第五章 結論與建議87
第一節	結論87
第二節	研究發現與建議89
參考文獻93
附錄97
表目錄
表2-1: 各機構對企業社會責任的定義13
表2-2: 學者對企業社會責任定義與面向區分整理15
表2-3: 常用的CSP衡量標準18
表2-4: 企業社會責任規範與面向21
表2-5: 中西學者商業模式定義彙整30
表3-1: 商業模式基本元素42
表3-2: 研究對象48
圖目錄
圖1-1: 研究流程圖10
圖2-1: Ostwerwalder 商業模式示意圖34
圖2-2: Hamel 商業模式35
圖3-1: 本研究之商業模式43
圖3-2: 研究架構圖44

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網站資料:
1.ISO 2006 (CSR Guidance) http://www.iisd.org/standards/csr.asp
2.OECD多國企業指導綱領http://csr/moea.gov.tw/standards/oecdguidelines.asp