因應世界潮流，現代企業越來越重視企業責任（CSR），讓消費者知曉企業做了哪些「善行」是件重要的事，然而學術界關於CSR的研究雖然眾多，但針對CSR揭露進行探討的卻不多見。為此，本研究希望探討CSR訊息之揭露形式對於消費者的組織聯想有何影響。 提出三個問題：一、CSR揭露形式是否影響消費者對訊息的「信任程度」及對企業的「組織聯想」？以及如何影響？二、消費者對產品的涉入度是否影響消費者對企業CSR訊息的「信任程度」及對企業的「組織聯想」？三、消費者對CSR揭露訊息之信任程度，是否影響「組織聯想」？主要研究變項為產品涉入度、文本形式、揭露者以及議題類型。 研究發現，單一變項對於訊息信任程度以及組織聯想皆無顯著影響，但在有固定條件、或一個以上的交叉變項時，有多組交叉變項對於信任程度以及組織聯想出現顯著影響，且對訊息的信任程度確實影響組織聯想。 研究者提出以下結論：一、CSR訊息的揭露形式會影響消費者的組織聯想。二、設計CSR揭露訊息應該考量消費者的產品涉入度。三、CSR訊息之可信度會影響消費者的組織聯想。四、博愛類型的議題並不一定最好。 / Reflecting the world trend, Modern enterprises take corporate social responsibility （CSR） more seriously, and it’s important to let consumers know what beneficence enterprise have done. Though researches about CSR are numerous, there is few studies focusing on CSR disclosure. This article probes into the effect of CSR message disclosure forms on organization association of consumer. And focus on three questions: （1） Do disclosure forms of CSR messages affect consumers’ trust level as well as their organization association? And how do they affect? （2） Do different product involvement of customers will affect their trust level as well as their organization association? （3） Whether or not will the consumers’ trust level affect their organization association ? In order to answer these three questions, there are four major variables in this research: product involvement, text forms, discloser, and issue types. The findings indicate that each single variable has no significantly effect on trust level or organization association. However, when it was under some preconditions or cross- variable（more than one variable）, multiple situations show that different variables of disclosure messages do affect trust level and organization association. The research findings include:（1）forms of disclosing CSR messages would affect consumers’ organization association,（2）consumers’ product involvement should be considered when designing the disclosure message,（3）Reliability of CSR information would affect customers’ organization association, and（4）philanthropy is not the best type of issues.