企業的營運範圍日趨國際化，媒體更繁複多元，並面臨更多面向的利益群體關注，對外關係的經營已不能只應用傳統的行銷策略，更須以公司層級的無形資產與社會資本建立起公司聲譽，方能保留並持續吸收資源，建立永續的競爭優勢。是故，近年來媒體經常報導的企業社會責任的議題，不但是許多利害關係人關注的焦點，更是公司經營與競爭優勢建立時不可忽視的策略性決策。 本研究透過第一階段調查法以及第二階段實驗法，共計發放536份問卷，並經由回歸分析、變異數分析等得出研究結論如下： 1.將企業社會責任作為歸類為利他型、規範型與平衡需求型，其中如消費者對於法令規範企業該做到的事項如「產品價格與說明標示皆為正確的」、「給予員工之薪資至少為法律規定的最低薪資」、「遵守當地政府的法令與規範」等皆視為規範型。 2.消費者對於有做社會責任之企業，其企業社會責任認知較沒做到企業社會責任的企業來的高，而利他型、規範型與平衡需求型對企業社會責任資訊與認知的調節效果則不存在。 3.消費者對企業社會責任的認知正向影響消費者對公司的認同。 4.消費者－公司認同為企業社會責任認知與購買意願的部份中介因子。 5.消費者對於有做企業社會責任公司的認同感受到對企業社會責任議題支持與個人道德標準的調節。 / The scope of business is going to be international, and the media runs in more complex ways, which makes more stakeholders pay attention to it. Now companies cannot just use the traditional marketing strategies to build up the relationships with outside stakeholders ,which turns out to use the corporate level strategies like intangible assets and social capital to solid the corporate reputation, keep retaining resources and establish sustainable competitive advantages. Therefore, the topic of corporate social responsibility (CSR) is not only what stakeholders care about but also a strategic decision when companies run and build competitive advantages. This research through two stages including survey and experiment and then use regression analysis and ANOVA analysis to the following results: 1.Classifying the corporate social responsibilities to “Altruism”,” Norms”, and “Balancing Needs”, for example, “The products’ price and instructions are both correct” belongs to “Norms”. 2.Consumers’ CSR perception is higher in the companies doing CSR than those not. But the moderate effect of different type (“Altruism”,” Norms”, and “Balancing Needs”) doesn’t exist between CSR information and CSR perception. 3.Consumers’ CSR perception positively affects Consumer-Company Identification. 4.Consumer-Company Identification is a partial mediator between Consumers’ CSR perception and purchase intention. 5.CSR support and ethical ideology moderate the relationship between Consumers’ CSR perception and Consumer-Company Identification.