在「全球化」的浪潮席捲之下，讓跨國企業的「企業社會責任」議題，成為當今企業管理不容忽視的焦點。 醫藥產業在全球經濟體中扮演的角色，是研發和生產創新的產品，來拯救人類的生命和促進健康。 而身為一個企業組織，也同時擔負有創造利潤的責任。 然而大眾卻經常質疑這些企業過度哄抬產品價格，並認為人人都有權利無限制的獲得醫藥資源。 醫藥企業必須面對強大的壓力以及高度複雜的利害關係人，特別是跨國公司，負擔更是沉重。 就如同其他產業一樣，「企業社會責任」的議題對醫藥企業能否具有競爭力和永續經營而言，也愈來愈重要。 近年來，許多的研究指出「企業社會責任」的策略和競爭優勢有關，而且必須整合至企業的核心事業，才能確保永續的成功。 許多跨國藥廠他們的營業績效表現亮眼，而且在台灣已經耕耘超過十年了，因此，本研究首度嚐試去檢視在台的領先跨國醫藥企業，他們的CSR動機、決策過程和CSR作為表現，以及其經理人對CSR的管理思維。 本研究的目的是希望能學習跨國領先藥廠在台灣的經驗，並鼓勵「策略型CSR」的作為以及企業與社會的「共享價值」。 我們使用「多重個案分析法」，利用問卷、次級資料的分析和深入訪談來研究十家個案公司。 所有的受訪經理人都表示他們是依據企業總部的指導綱領，而自行決定在台灣執行的CSR的活動。 研究結果發現，絕大多數的個案公司，因為在台灣只是一個業務功能的角色，資源和能力都有限，所以多關注在客戶關係的議題上，並多半執行「回應式CSR」而非「策略型CSR」。 此外，我們也發現其CSR策略和企業的屬性、社會責任觀點及領導有關。 這些經理人並承認他們沒有系統性的方法來評估CSR表現和影響。 他們主要追求的是企業的聲譽，而面對的最大挑戰是，如何透過CSR來發展企業競爭優勢。 本研究並舉出幾個成功案例，鼓勵策略型思考以及將社會觀點融入商業策略的核心架構中。 / Under the sweep of globalization, the corporate social responsibility (CSR) of multinational corporations (MNCs) has now become a focus that cannot be ignored in business management. The health care industry’s role in the global economy is to research, develop and manufacture innovative products to save people’s lives and improve health. At the same time, as corporations, they have a duty to increase profits. However, the industry is often challenged for its overcharge of the products and there should be unlimited access to medicines. The health care companies face a great pressure and a highly complex stakeholder universe especially for multinational companies. As in many industries, corporate social responsibility becomes increasingly critical to competitive success and sustainability of multinational health care companies. Recent studies point out that CSR strategies are associated with competitive advantages and should integrate CSR into the core business to lead to sustainable success. Many Multinational pharmaceutical companies are doing very good business and have been operating in Taiwan for over 10 years. Therefore, we attempt to gain a better understanding of the factors that influence the CSR involvement of MNCs’ subsidiaries and the aspects of their strategies as well as the managerial insight of the managers dealing with CSR from leading health care companies. The aim of this study is to encourage strategic CSR and shared value of business and society and to learn the experiences from multinational pharmaceutical companies in Taiwan. The analysis is based on a multiple case study that includes surveys coupled with careful review of relevant documents and web sites and in-depth interviews with managers from 10 case companies. All the managers interviewed mentioned that CSR activities are implemented at the local level within the framework of global guidance. The findings indicate that most of the subsidiaries focus on customer relations and are doing 「responsive CSR」 rather than 「strategic CSR」because of their sales-oriented function and limited resources and skills. We also found that their CSR strategies depend on the characters of the companies, CSR views and the leadership. All the managers admitted having no systematic way of measuring the outputs, tangible impacts or functionality of their CSR interventions. The key benefit they want to gain is the company reputation and the major challenge for the managers is to develop competitive advantages through CSR. Success stories are provided to encourage strategic thinking and the integration of social perspective into the core frameworks of value chain and competitive context.