過往企業之經濟行為以創造利潤為驅使，對於倫理道德總是懸束高閣，而今時日運轉，國際思潮脈動，產業發展趨勢已蛻去「資本主義」的有色框架。企業之相關活動乃是與內、外部相關利害關係人交互作用的結果，企業必須體認倫理議題的不可迴避性，企業社會責任的發展趨勢說明了產業競爭環境歷程的轉變，企業倫理內生性規範、指標，反映了時下相關利害關係人對倫理道德精神的要求與祈望。
本研究從利害關係人的角度為構思方向，從內部員工的觀點著手。本研究目的包括探究員工知覺企業社會責任實踐對組織認同、組織公民行為間的關係，藉此了解產業施行企業社會責任政策，是否進而強化員工組織認同，正向鼓舞員工組織公民行為展現。再以產業之特殊性為調節變數，金融業、電子業、傳統產業，比較三者間之歧異，以供相關產業爾後政策、計劃執行之參考。
本研究採網路問卷與紙本填答併行方式，研究結果顯示：(1)員工知覺企業社會責任實踐對組織認同有顯著的正向影響；(2)員工知覺企業社會責任實踐透過組織認同的中介效果，對組織公民行為產生顯著正向影響。(3)產業別不同時對員工知覺企業社會責任實踐與組織認同間有著調節效果。

The corporate social responsibility (CSR) programs paid a lot of attention on the financial performance thannon-financial performance issues. Our study will explore the impact of the corporate social responsibility to organization identification (OI) and organizational citizenship behavior (OCB).

Following the past literature review,we employs survey and convenience sampling approaches to conduct the research in practical and online questionnaires, and found conclusions below: (1) Corporate social responsibility is positive related to the organization identification and organizational citizenship behavior; (2) organization identification is also positive related to organizational citizenship behavior; (3) organization identification has some mediating effects of corporate social responsibility to organizational citizenship behavior.

Our analyses and study brought very significant management implications from the angle of corporate social responsibility. Enterprise could demonstrate their values and increase the competitiveness through implement the CSR programs.

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