本研究主要探討慈善責任對於企業聲望與購買意願的影響。並且採用實驗設計方式。企業社會責任被定義為四種責任種類：經濟責任、法律責任、倫理責任與慈善責任。本研究主要在探討其中最高層的「慈善責任」。慈善責任又可被分為「利他捐贈」與「策略捐贈」兩種常見的執行方式。本研究假設公司是從事慈善公益的活動，既然企業是執行慈善責任，就不能讓消費者感覺企業是唯利是圖的。為了檢驗研究假設，我們以流浪動物保護議題（以下簡稱動保議題）為主要情境設計背景，分別設計一個利他捐贈情境與一個策略捐贈情境。
流浪動物保護運動在台灣這塊土地上已經有二十多年的歷史，也直到近年來才逐漸地被社會大眾所重視，民眾對於動物議題的認知慢慢地被培養出來。印度聖雄甘地曾道：「一個國家道德進步與偉大程度可用他們對待動物的方式衡量。」雖然一些事件提高了民眾對動保議題的認識，並且同步影響了政府對於此議題的重視與法制上的修正，但卻還有更多缺陷亟需被修補。本研究希望透過與慈善責任的結合，能夠提供一個關懷動保議題的方法及思維。
最後，本研究結果發現相較於策略捐贈，消費者對於利他捐贈有較高知覺；而且消費者較高的慈善責任知覺會正向影響企業聲望並進而提高其購買意願。換句話說，若能以慈悲心主動關懷動保議題，創造對動物友善的大環境，不管是對企業或是個人，都能帶來比獲利還更為珍貴的無形資產。

The study examined the impact of philanthropic responsibility on corporate reputation and customer’s purchase intention. An experimental scenario design was adopted. CSR (Corporate Social Responsibility) was defined as the four responsibilities: economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility. In this research we will mainly study the philanthropic responsibility, the top level of CSR. Altruistic Giving and Strategic Giving are the two most seen categories in the philanthropic responsibility and we designed two experimental scenarios for proving the hypothesis. As a result, we found that consumers had stronger perception on altruistic giving than strategic giving while higher perception on philanthropic responsibility benefit the corporate reputation and promote the customer’s purchase intention.

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