直銷進入中國近20年，因為中國特殊法規環境，造成多數的中國消費者對直銷抱有一種懷疑的態度。但是近年來不少中國直銷企業，投入相當程度資金與人力在參與慈善公益和社區責任，形成以『參與社會公益為榮』，以『履行社會責任為傲』的行業風氣，進而大幅度提升中國直銷企業的社會形象。如此不僅有利於中國直銷長期持續的發展，並且中國直銷企業在實行企業社會責任作法，對於台灣直銷企業在深耕台灣本土市場或進軍大陸市場，具一定參考作用。 本研究以中國直銷標竿企業作為主要研究分析對象並以世界公認全球永續報告書綱領比較兩岸直銷企業在實行社會責任的差異，以發現標竿企業實行社會責任的特色並歸納其在中國成功實施企業社會責任九個關鍵因素 : 一、提升企業倫理境界，樹立社會責任理念。 二、將企業社會責任納入企業的發展戰略。 三、專職企業社會責任執行單位與企業社會責任發展平臺設置。 四、建立擁有企業獨特優勢與競爭特色的志願者服務隊伍。 五、保證產品與服務品質是最基本的社會責任。 六、制定完善的消費者保障制度。 七、掌握產品與顧客獨特優勢，舉辦適合自身企業文化的公益活動。 八、尊重中國傳統文化和中國政府。 九、積極宣傳企業社會責任或社會慈善履行情況。 / There are almost 20 years after Direct Selling commenced in China, due to complicated and restricted regulatory issues, the image of Direct Selling is always being argued and the perception of consumer is disadvantage for the development of Direct Selling in China. Recently some of Direct Selling companies have heavily involved corporate philanthropy and social responsibility, which are very instrumental for securing the recognition of general public today and enhancing the sustainability of the Direct Selling development in future in China. Furthermore, the experiences on the Corporate Social Responsibility of the Direct Selling in China are the best practice for penetrating the domestic market in Taiwan and new development in the Mainland China. It is applied to compare the planning & execution of Corporate Social Responsibility through Global Reporting Initiative between Taiwan and China : analyze the unique features of benchmark company of Direct Selling in China we select and find its comparison with Direct Selling companies of Taiwan and summary the 9 key success factors of the implementation of Corporate Social Responsibility as following : 1. Elevate the standard of business ethic and build the concept of social responsibility. 2. Select the Corporate Social Responsibility as one of the corporate strategies. 3. Develop the dedicated organization & platform for the execution of Corporate Social Responsibility. 4. Build the unique features and core competences of volunteer taskforce within Distributor/Employee. 5. Ensure the product-guarantee and service-quality are the basic of social responsibility. 6. The establishment of full consumer protection system. 7. Conduct the best corporate philanthropy activity in connection with unique features of product & customer and corporate culture. 8. Respect Chinese culture & custom and China government. 9. Promote the execution & results of Corporate Social Responsibility or Corporate Philanthropy.