由於近年來永續發展的概念興起，社會大眾開始希望企業能夠調整自身的商業活動來實現永續經營，航空公司在提供運輸服務過程中，首要責任就是要確保運輸途中旅客的人身及財產的安全，而由於高能耗和高污染之特性，對環境之影響也是相當顯著的，故航空公司做為企業公民，有責任透過企業社會責任之實施與發布企業社會責任報告書來傳達其社會責任的理念與實踐，讓社會大眾了解並監督航空公司，透過溝通與互動來實現企業之永續發展。
欲達成目標，應仰賴策略之規劃與執行，本研究為研擬出航空業企業社會責任的發展策略，藉由蒐集文獻、SWOT分析、結合TOWS矩陣，進而提出合適的發展策略，另為進一步了解策略於發展執行上的優先順序，本研究透過專家問卷之調查，採用層級程序分析法以瞭解各策略之權重值以及策略執行之優先順序，並結合決策實驗室分析法與內部專家可行性、外部專家可達成性，期提供航空公司未來實施企業社會責任策略時之參考。
研究結果顯示，整體專家認為各發展構面的重要程度依序為(1)公司治理、(2)顧客承諾、(3)員工管理、(4)環境保護以及(5)社會參與，而最應優先被執行之策略計有5項，包含「安全政策與管理」、「航機維修人員之定期訓練考核，提高維修品質」、「資訊揭露及財務透明化」、「強化獨立董事及監察人之功能來保障股東利益」、「保障股東資金安全與合理收益」。

Corporate social responsibility (CSR) has taken an increasingly important role in business. As a corporate citizen, airlines have to implement corporate social responsibility and publish corporate social responsibility report in order to convey their beliefs and practice of social responsibility. The purpose of this paper is to help China Airlines develop sustainable CSR strategies with an effective implementation plan. Based on China Airlines’ CSR-related activities, 20 development strategies grouped into 5 CSR goals (corporate government, customer commitment, employee management, environmental protection and social participation). In order to achieve the goal, this study uses expert questionnaire to find out the development strategies of the corporate social responsibility strategies of the China Airlines. The result suggests that the CSR strategies in relation to airline safety and corporate governance are most significant and have a high implementation priority. This paper contributes to the airline industry and literature by proposing a new structured approach for developing, evaluating and planning CSR strategies.

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