企業社會責任概念與實務發展，近年來已成為學術上及企業運作上重要的議題，根據McKinsey全球調查也發現，社會大眾對於公司採取企業社會責任比五年前多了更多期望。社會責任的投入不再只是企業的支出，必須將社會責任落實於核心營運策略，甚至是落實在公司治理範疇內，這已是企業追求永續發展、追求利潤時所必須認真思考的議題。
本研究採用理性行為理論為基礎，以公司治理、企業承諾、社會參與等三構面衡量企業社會責任活動類型，並加入品牌形象因子，探討企業投入社會責任對消費者購買意願之影響。同時以發放問卷方式的便利抽樣進行調查，問卷類型主要以網路問卷為主，實際回收222份，經過資料整理與問卷篩選，扣除無效問卷9份，有效問卷共計213份，問卷的有效回收率為95.9%。
經由迴歸模型的分析來驗證消費者對盡社會責任之企業所生產的產品或提供的服務之購買意願，研究結果得到以下證實：
一、企業投入社會責任對其品牌形象有顯著正向影響
二、企業投入社會責任對消費者主觀規範有顯著正向影響
三、企業品牌形象對消費者購買意願有顯著正向影響
四、消費者主觀規範對消費者購買意願有顯著正向影響
五、企業投入社會責任對消費者購買意願有顯著正向影響
六、品牌形象在企業社會責任對消費者購買意願的影響中具有完全中介效果
七、主觀規範在企業社會責任對消費者購買意願的影響中具有部分中介效果

Corporate Social Responsibility (CSR) has become an important subject on academic and corporation’s practical operation aspects recently. CSR investment is not a loss to enterprises anymore; it should be considered as a mandatory factor to be implemented to corporate governance and integrated in core business strategy for profit earning.
“Theory of Reasoned Action” is adopted with brand image factor added for this research to explore customer purchasing intention of social responsibility. The research is basing on prior literature to develop questionnaire which is issued via online survey mainly. Regression analysis is further applied to examine customer purchasing intention toward products or service which are offered by corporates who strive for SCR. The results support the hypotheses and demonstrate that corporate social responsibility investment influences consumer purchase intention, and H1, H2, H3, H4, H5 are supported with major findings stated below:
1. CSR has significant effect on brand image.
2. CSR has significant effect on subject norm.
3. CSR acting significantly enhances customer purchasing intention.
4. Subject norm following significantly enhances customer purchasing intention.
5. There is positive relation between CSR and customer purchasing intention.
6. Brand image completely mediates the relation between CSR and customer purchasing intention.
7. Subject norm partially mediates the relation between CSR and customer purchasing intention.

Key word: Corporate Social Responsibility (CSR), Theory of Reasoned Action (TRA), Brand Image, Purchasing Intention

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