隨著企業社會責任的興起，結合企業產品與慈善公益的善因行銷（Cause-related Marketing）也成為企業新型態的銷售手法。然而也是因為銷售與公益並行，容易使消費者認為企業是藉行善之名行圖利之實，無法感受到企業所承擔的社會責任，進而無法信任該企業，造成善因行銷無法達成預期效果的狀況。其中，善因行銷議題的社會顯著性是消費者知覺企業的社會責任之重要依據，因此本研究將探討在不同的社會顯著性下，以贊助方式作為外部線索，何種情況較能使消費者產生認同，並了解企業是在為社會奉獻、承擔社會責任，進而信任該企業。本研究採用2*2的實驗設計，回收有效問卷份數為159份，並使用階層迴歸分析進行假設檢定。
研究結果顯示，高社會顯著性及非金錢贊助方式皆在善因行銷中對知覺社會責任有正向的影響關係。而知覺社會責任對企業信任度亦存在正向的影響關係。在中介作用方面，知覺社會責任在社會顯著性、贊助方式與企業信任度之間存在完全中介效果。

With the rise of corporate social responsibility, the Cause-related Marketing (CRM) which combines consumer transactions with donation to support a cause has become prevalent as a new type of marketing activities. However, because this characteristic, business should put more considerations to avoid consumers misunderstanding that business is exploiting the cause and results in a negative result on their trust to the companies. Previous literature has demonstrated that issues which either consumers care about or not will affect the success of CRM activities. Hence, the study applies social significance and sponsorship types, to infer the perception of social responsibility and corporate trust in CRM. This study adopt experimental design with 2(high and low social significance)* 2(monetary and non-monetary sponsorship) and has two scenarios. A total of 159 valid respondents were selected and using regression analysis to test the hypothesis. According to the results, there are some principle conclusions and implications to consider:
1.The high social significance and non-monetary sponsorship in cause-related marketing both has significantly positive effect on perceived social responsibility.
2.The influence of perceived social responsibility in cause-related marketing is significantly positive on corporate trust.
3.The mediating role of perceived social responsibility is crucial for corporate trust.

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