近年來企業不再只是以獲利為唯一目的，而是廣泛評估注營運過程中對利害關係人所造成的影響並調整策略。本研究期望探討臺灣半導體產業員工對於所屬企業之內部企業社會責任的認知，分析企業以員工為導向的企業社會責任措施是否能有效提升員工的工作生活品質。此外，本研究將知覺主管支持及個人主義設為調節變數，藉此比較部門層級(知覺主管支持)以及個人層級(個人主義)因素的影響。
本研究以臺灣半導體產業中曾獲得企業社會責任獎項的企業作為研究對象，透過問卷調查方式蒐集 179 份有效問卷，分析結果支持部分假設，內部企業社會責任認知與高階工作生活品質具有正向顯著的關係，而知覺主管支持與個人主義在內部企業社會責任認知與高階工作生活品質之間皆具有正向強化的調節效果，其中又以知覺主管支持的調節效果較強。

In recent years, businesses have shifted their focus from profit maximization to evaluating the impact on stakeholders during their business operations. We hope to explore the relationship between employees' perceived internal corporate social responsibility and quality of work life in Taiwan's semiconductor industry and analyze whether the company's employee-oriented corporate social responsibility can effectively improve the well-being of employees. In addition, we compare the effects of group-level (perceived supervisory support) and individual-level (individualism) moderating variables.
Results are based on the sample of 179 employees who are working in Taiwanese semiconductor companies that have won corporate social responsibility awards. The analysis results support some of the hypothesis. First, perceived internal corporate social responsibility had a positive effect on employees' higher-order quality of work life. Moreover, both perceived supervisory support and individualism moderated the effect of perceived internal corporate social responsibility on employees' higher-order quality of work life. Furthermore, the moderation effect of perceived supervisory support was stronger than individualism.

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