企業過去被認為應以股東權益最大化為核心，但隨著國際倡議、政府政策及消費者意識的提升，企業逐漸被期待承擔社會責任（CSR），並以行動回饋社會。CSR的理念強調企業在獲取社會資源的同時，應考量對社會、環境、員工及其他利害關係人的影響。我國相關研究指出，落實CSR能提升企業形象與商譽，進一步增加消費者購買意願，成為企業發展的重要策略之一。
2014年台灣爆發黑心油事件，導致食品業信任度大幅下降，促使金管會於同年底要求上市櫃公司編製與提交CSR報告書，此舉進一步推動企業實踐CSR。本研究以M公司為例，探討企業履行CSR對消費者購買意願的影響，採半結構式訪談法，訪談對象涵蓋不同年齡、性別與行業背景的消費者，旨在獲取多元觀點，深入了解消費者對M公司CSR行動的認知及其對品牌觀感與購買意願的影響。
研究結果顯示，所有受訪者均認為M公司的CSR活動對其購買意願有正面影響，主要集中在三個面向：積極參與與用心經營、資訊透明與公開，以及環保意識。這些行動讓消費者對M公司品牌產生信任與支持，並強化品牌形象。
研究結論提出建議，企業應注重CSR活動的規劃與執行，提升透明度及社會影響力，並加強與消費者的溝通，藉此提高品牌認同與購買意願，為未來CSR策略提供實務參考。

In the past, businesses were believed to focus primarily on maximizing shareholder value. However, with the rise of international advocacy, government policies, and increasing consumer awareness, companies are now expected to take on corporate social responsibility (CSR) and give back to society through tangible actions. The concept of CSR emphasizes that while businesses draw resources from society, they should also consider their impact on society, the environment, employees, and other stakeholders. Research in Taiwan has shown that implementing CSR can enhance corporate image and reputation, thereby increasing consumer purchase intention, making CSR an essential strategy for business development.
In 2014, Taiwan experienced a food safety scandal involving adulterated oil, which significantly eroded public trust in the food industry. This led the Financial Supervisory Commission to mandate listed companies to prepare and submit CSR reports by the end of the year, further driving businesses to practice CSR. This study uses Company M as a case to explore the impact of CSR on consumer purchase intention. A semi-structured interview method was adopted, with interviewees from diverse age groups, genders, and professional backgrounds to gather a variety of perspectives. The study aims to understand consumers’ awareness of Company M’s CSR initiatives and how these efforts influence their perception of the brand and their purchase intentions.
The results indicate that all interviewees believe Company M’s CSR activities positively impact their purchase intentions, particularly in three areas: active participation and dedicated efforts, transparency and openness, and environmental consciousness. These actions foster trust and support for the brand, strengthening its image.
The study concludes by recommending that companies focus on the planning and execution of CSR activities, enhance transparency and social impact, and strengthen communication with consumers. By doing so, businesses can improve brand recognition and purchase intention, providing practical guidance for future CSR strategies.

目錄
表目錄	VII
圖目錄	VIII
第一章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	4
第三節 研究範圍	5
第四節 研究流程	6
第二章 文獻探討	8
第一節 企業社會責任之定義	8
第二節 購買意願	16
第三節 企業社會責任與消費者購買意願	22
第四節 利害關係人理論	28
第五節 速食業概況	34
第六節 M公司SWOT分析	37
第三章 研究實施方法	41
第一節 質性研究法	41
第二節 半結構式訪談法	43
第三節 個案公司簡介	45
第四節 資料分析方法	48
第四章 資料分析	51
第一節 訪談對象	51
第二節 訪談結果	52
第五章 結論與建議	84
第一節 研究結論	84
第二節 研究建議	88
第三節 研究限制	92
參考文獻	93
表目錄
表2-1 企業社會責任四個層面	10
表2-2 社會責任的兩種類型	12
表2-3 三重底線	13
表2-4利害關係人分為三個方向	30
表2-5 利害關係人區分	31
表4-1 受訪者列表	51
圖目錄
圖1-1研究流程圖	7
圖2-1 CSR 金字塔模型	11
圖2-3利害關係人模型	29
圖2-2M公司SWOT分析圖	40
圖3-1 訪談綱要	49

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