本研究係探討企業社會責任對非主管級員工薪資、企業達到「血汗企業」指標機率以及高管薪酬倍數之影響。以2018年台灣上市櫃公司為研究樣本，實證結果發現： 

（1）企業社會責任對非主管級員工薪資具有顯著的正向關係；
（2）企業社會責任對相對於同業水平之非主管級員工薪資具有負向顯著關聯性；
（3）企業社會責任對企業達到「非經理人之全時員工薪資平均數未達50萬元」指標機率存在顯著的正向關係，對企業達到「公司EPS獲利表現較同業為佳，惟非經理人之全時員工薪資平均數低於同業水準」指標機率無顯著影響；
（4）企業社會責任對企業之高管薪酬倍數具有顯著的正向關係。
 
整合本研究之實證結果顯示，有經濟能力之企業確實會以提升公司品牌與聲譽為出發點去投資企業社會責任活動，同時亦支付非主管級員工更高額之薪資；然而這類企業支付之非主管級員工薪資較同業相比反而較少，且更容易發生「血汗企業」之情況，顯示出很多有能力之大企業欲透過善因行銷之手段刻意去履行社會責任，從而補償較同業低薪之現況，最終目的是長期獲利。本研究建議應在投資企業社會責任的同時多多關注員工的利益，政府也應制定一套更公平合理的社會責任規範可供企業遵循。

This research examines the impact of CSR (corporate social responsibility) on the wages of non-executive employees, the probability of companies reaching the 'sweatshop' target, and the multiples of executive compensation. Taking Taiwan listed companies in 2018 as a research sample, the empirical results of this research show that:
(1) CSR performance has a significant positive relationship with the wages of non-executive-level employees.
(2) CSR performance has a significant negative correlation with the wages of non-executive-level employees relative to the industry level.
(3) CSR performance has a significant positive impact on the probability that the company reaching the target of 'average wages of full-time non-executive-level less than NT $500,000'. Whereas it has no significant impact on the probability that company reaching 'EPS earnings performance is better than the industry level, while the average wages of full-time non-executive-level are lower'.
(4) CSR performance has a significant positive relationship with the company's executive pay gap.
 
The empirical results of this research show that some economically capable companies would indeed invest in corporate social responsibility activities with the starting point of improving the company's brand and reputation. Besides, these companies are willing to pay higher wages to non-executive-level employees. However, the wages that paid by these companies are less than those of the industry level, and they are more prone to get into the situation of 'sweatshop' , which shows that many capable large companies want to deliberately fulfill their social responsibilities through cause-based marketing, so that their compensation could filling the gap with that of the industry level. This method is for the ultimate goals of long-term profit.

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