近年來，社會大眾對於企業社會責任(Corporate Social Responsibility, CSR)的意識逐漸上升，使各企業對企業社會責任之相關議題，無不加以重視且視為企業之經營核心。然而，接二連三的食安問題，假米粉、毒澱粉、胖達人麵包添加人工香精、以及近日備受討論的大統、富味鄉食用油的假油和摻油事件，種種問題之產生，讓人不禁要問企業的誠信與良心到底在哪裡？
「誠信」經營可謂是企業最基本的社會責任，企業秉持著誠信來經營，為社會扮演經濟的推手、為員工提供穩定的工作機會，且一同帶動社會向上成長。倘若失去了誠信，則企業將會付出極大的代價。個案公司之創辦人，因深切體會到企業之經營應是對社會正面而有益的行為，故秉持建立物質回收再利用、地球資源效益極大化之精神，以減少產業廢棄物及減輕對環境衛生之負擔為目標，也成為台灣唯一採焚化處理甲級有害廢溶劑處理廠商。然而，該公司雖致力於落實企業社會責任─對環境、員工以及顧客予以承諾，但公司之員工離職問題卻日益嚴重，顯示公司並無法將優秀人才予以留任，故成為企業急需解決的問題。
影響員工離職的因素甚多，其中，員工對工作的態度，例如工作滿意度、組織承諾、工作投入等會影響其離職行為(Hand,Meglino,et al,1979)。工作滿意(Job Satisfaction)是指工作者在心理以及生理方面對工作環境與工作本身的滿意感(Hoppock,1935）。國外研究指出，企業執行企業社會責任將對員工造成影響，亦即對他們的情感、態度和行為產生正向影響(Rupp, Ganapathi, Aguilera, and Williams, 2006)。國內學者亦有相同看法，即企業社會責任(包含對員工、對顧客和對環境三個面向)之落實對員工滿意度(整體滿意度)有顯著之正向影響(呂英、王正斌, 2009)。換句話說，從企業落實企業社會責任的過程中，可了解到員工對其工作滿意的感受與認同。
為此，本研究將針對企業內部員工對企業執行社會責任時，對其內心與行為造成之影響，亦即了解企業內部員工對企業執行社會責任的認知或感受是否會影響員工對工作的滿意，再藉由工作滿意來檢視其對離職傾向之影響，以促使員工與企業一起對社會以及地球善盡社會責任。

In recent year, the public is more aware of Corporate Social Responsibility, which has become an important idea of managing companies. Yet a series of food safety incidents, such as fake vermicelli rice noodles, tainted starch, flavoring essences that Top Pot Bakery used for adding into its supposedly natural and additive-free bread, and oil products containing no natural ingredients or being mixed with other types of oil, has made people doubtful about companies’ credibility.
“Credibility” is the essence of the Corporate Social Responsibility. Managed based on credibility, companies drive economic growth, provide employees with stable job opportunities, and help the society to move forward. Without credibility, companies have to pay the price. The founder of the case company understands that the company must provide a positive image to the society. Based on the idea of recycling materials and maximizing the benefits of earth resources, the company, which aims to reduce industrial wastes and burden of the environment, becomes the only company in Taiwan dealing with the class A hazardous waste solvent by incinerating. However, even with a strong commitment to fulfilling Corporate Social Responsibility and promises made for the environment, employees, and customers, the company is frustrated with a high turnover rate. Retaining talents is indeed a challenge faced by the company.
There are many reasons why employees leave their job such as job satisfaction and organizational commitment (Hand, Meglino, et al, 1979). Job satisfaction refers to mental and physical satisfaction toward the job environment and the job itself (Hoppock, 1935). A study conducted abroad indicates that when a company is fulfilling its Corporate Social Responsibility, employees’ emotions, attitudes, and behaviors are positively influenced (Rupp, Ganapathi, Aguilera, and Williams, 2006). Researchers in Taiwan have the same argument. Achieving the Corporate Social Responsibility from the perspective of employees, customers, and the environment leads to significantly positive influence on employees’ satisfaction (呂英、王正斌, 2009). Companies can understand how its employees are satisfied with their job by fulfilling the Corporate Social Responsibility.
This research aims to investigate whether the company’s fulfillment of the Corporate Social Responsibility can affect employees’ job satisfaction. How job satisfaction influences employees leaving the job is further analyzed. The purpose of the study is to ensure that employees can fulfill the responsibility toward the society and the earth.

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