CAJ | 학술논문

企业社会责任似乎已成为企业提升绩效的良药，但消费者对企业执行社会责任的态度如何却较少被企业所重视。同时，文化的不同是否会使消费者接受企业社会责任的态度有所不同，也值得深思。两岸之间过去面对的经济发展状况不同，文化背景有所差异，企业若有捐献活动，消费者究竟持何种态度，值得进一步讨论。因此，本研究针对知名咖啡馆的企业社会责任活动，对两岸消费者进行态度的调查，共发放300份问卷，回收157份，得到两岸消费者对企业执行社会责任的态度无差异的结果。
기업사회책임사호이성위기업제승적효적량약，단소비자대기업집행사회책임적태도여하각교소피기업소중시。동시，문화적불동시부회사소비자접수기업사회책임적태도유소불동，야치득심사。량안지간과거면대적경제발전상황불동，문화배경유소차이，기업약유연헌활동，소비자구경지하충태도，치득진일보토론。인차，본연구침대지명가배관적기업사회책임활동，대량안소비자진행태도적조사，공발방300빈문권，회수157빈，득도량안소비자대기업집행사회책임적태도무차이적결과。
Corporate social responsibility seems to play an important part in improving corporate performance; however, the business has paid little attention to consumers＇ attitude towards corporate social responsibility. Meanwhile, we wonder if consumers＇ attitude towards corporate social responsibility is distinct in different cultures. In the past, there was different economic and cultural development process in Mainland China and Taiwan. If the business makes the donation, would the consumers in Mainland China and Taiwan have different attitudes？ Based on the corporate social responsibility activities of some well-known cafes, the paper makes a survey of 300 subjects, and gets 157 valid responses. The results indicate that there is no different consumers＇ attitude towards corporate social responsibility in Mainland China and Taiwan.