企業若要永續經營，有賴企業社會責任之推行。企業社會責任對組織與員工帶來的正面效益，過往研究均著重在組織層次、財務績效等面向，鮮少由個人微觀層次，探討個人層次之變項帶來之影響程度。企業社會責任對員工的態度與行為帶來何種影響及其背後的機制等相關研究，在國內較為缺乏。員工做為企業社會責任最主要的利害關係人並身兼實際推動之身分，是否有強迫性組織公民行為的現象，並因而對員工態度產生影響，亦值討論。本研究由員工的企業社會責任知覺，探討員工認知層次的組織信任、組織公民行為與強迫性組織公民行為各變項間的關聯，並檢視企業在實踐企業社會責任的同時，是否對內部員工一致性地盡到社會責任。
本研究以二階段問卷方式，對在職工作者實施網路問卷，發放424份，有效回收問卷為173份，研究結果發現組織信任確實是解釋企業社會責任知覺與組織公民行為的中介變項。

The combination of corporate social responsibility (“CSR”) and economic systems not only urges enterprises to maintain competitiveness, but also is the key to develop human resource strategies and achieve a sustainable business mission. In the past, CSR research has been oriented towards financial performance, with minor emphasis on employee CSR perceptions and how these perceptions might drive individual changes in the work place. In addition, the phenomenon of compulsory citizenship behavior (“CCB”) happens in work places, which is seldom discussed in Taiwan. This study explores the relationship between a company and its employee in how CSR affects the employee attitude and behavior.
This study used a two-stage questionnaire. The first was an on-line questionnaire for currently employed individuals with a total of 424 completion in the first phase. Of the 424, 173 completed both stages and it was found that organization trust (“OT”) was a mediator variable. This variable explained how the CSR perception influences organizational citizenship behavior (“OCB”).

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