企業社會責任為近年來全球各國都非常重視並積極推行之，兩岸亦在企業社會責任上有所努力發展，期盼企業能善盡社會責任，創造更美好的未來生活。本研究對兩岸企業社會責任進行多構面比較，從兩岸企業社會責任之法令與規定、兩岸企業社會責任報告編制與揭露、兩岸企業社會責任型指數之比較、並彙整兩岸企業社會責任之趨勢，進而以環境、社會、公司治理的策略，並結合永續發展之目標，以期望企業善盡社會責任，並朝永續發展之目標前行。;Corporate social responsibility has been highly valued and actively pursued by countries all over the world in recent years. Taiwan and Mainland China have also made efforts to develop corporate social responsibility.We hope that enterprises can fulfill their social responsibilities and create a better future life.This study compares the social responsibility of the cross straits enterprises, from the decrees and regulations of the social responsibility, the comparison of the social responsibility index between the both sides enterprises, the trend of the social responsibility, and the strategy of the environmental, social and corporate governance. The goal of sustainable development is to expect enterprises to fulfill their social responsibilities and advance towards the goal of sustainable development.
