在全球化競爭的環境下，企業的運作與發展，並非僅靠企業自行營運的結果，而是來自企業所處的環境文化與社會政治等因素共同影響互動之結果。企業藉由企業公民行為來執行社會責任的工作乃是現代社會時勢所趨。另因公司組織的運作及人力資源結構也受到全球化人力市場的變化影響，讓企業內部成員日趨多元化，如不同國籍、不同族群、婦女及身心障礙者，及員工本身因年齡、性別、文化、教育程度及價值認知等因素，讓公司在管理上必須有所改變。
台灣企業開始重視企業社會責任的主因，在於台灣企業面對全球化與大型化的競爭浪潮，企業沒有CSR的實質內涵與認證，幾乎無法取得訂單，加上一般企業組織將多元化管理視為基於商業利益與生存動力的企業策略的因素，因可以幫助企業保持競爭優勢、提升創造力及增加多樣的觀點。所以本研究主要目的在探討已公開揭露之台灣企業社會責任報告書中關於多元化管理的現況，並以KLD Research & Analytic發展出對企業社會責任多元化管理評等指標進行衡量。以2011年之次級資料來源分析已公開揭露企業社會責任報告書之70家上市上櫃公司。
本次研究分析得到以下支持假設的結果：發現在公司規模(資產總額、員工人數)之多元化管理變項中，當員工人數愈多對多元化管理有顯著之正向影響。另外，當政府出資持股比率愈高之公司對多元化管理有顯著的正向影響。而公司獲利能力(每股盈餘、營業收入成長率)對多元化管理並無顯著的影響。從實證結果可以發現台灣企業目前對多元化管理的重視程度仍顯薄弱，執行較多的管理措施大多是因為政府法令規定。

In the global competition environment, the corporations and businesses, in regards to their business operations and development, are unable to solely rely on the results produced by their own business operations, and are dependent on the mutual influence and interaction of factors such as environment culture and social politics. The current trend in modern society is corporate citizens now have a job of carrying out social responsibilities. Globalization of the labor market has also influenced the business operations of companies as well as the structure of their human resources. Corporation employees are becoming increasingly more diverse, such as differences in nationality, ethnicity, females as well as employees with mental or physical disabilities. Differences among employees in age, gender, culture, education levels, values, and other factors have all caused companies to change their management..
Therefore, the primary goal of this study is to investigate the current situations of diversity management in Taiwan, which already have been disclosed in reports about the social responsibilities of Taiwanese corporations, and analyze the situation with the measurement index of KLD Research and Analytics. Research analysis obtained results that support the hypotheses, as listed below:
For the diversity management variables found in regards to the company’s size (total assets and number of employees), more company employees will have a significant positive influence on diversity management. Furthermore, when companies have higher percentages of government investment in their company stocks there was significant positive influence on diversity management. A company’s profitability (earnings per share (EPS), revenue growth) did not have significant influence on diversity management.
Based on empirical results, it was found that emphasis from Taiwanese corporations and companies on diversity management is weak, and most management measures implemented by corporations are because of government regulations.

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