本研究運用 SAM (Strategic Alignment Model) 策略校準模型於策略型企業社會責任 (Strategic Corporate Social Responsibility) 的主題， 協助企業回答 - 企業社會責任可以如何進行以使企業獲得競爭優勢 的問題。

SAM 是 90 年代發展出來為了彌補「企業經營策略目標」，「組織架構與能力」與「資訊策略目標」，「資訊架構與能力」等策略面與功能面間差異的模型。 SAM 的策略校準模型是研究謀求 「資訊科技」與 「企業經營」的校準發展，進而創造組織競爭優勢為目的。

本研究應用 SAM 的框架發展出 SCSR-SAM 模型 (Strategic Corporate Social Responsibility – Strategic Alignment Model)，來表達「社會責任」與「企業經營」間的策略面與功能面的校準模型， 進而提供識別企業的經營與企業社會責任間多種策略發展及施行的途徑， 協助企業的「社會責任」與「企業經營」校準，進而創造企業的競爭優勢。

This paper explores the application of the Strategic Alignment Model (SAM) to the formulation of strategies for SCSR (Strategic Corporate Social Responsibility) in corporations, assisting corporations to gain competitive advantages through corporate social responsibility.

SAM was created during the 90s in order to bridge the gap in terms of objectives, competences between business and IT professionals to achieve competitive advantages.

The present study applies SAM to SCSR-SAM (Strategic Corporate Social Responsibility SAM) to align development on business strategies and corporate social responsibilities. This paper proposes a new framework to represent alignment in a way that multiple strategies and pathways can be recognized, favoring dialogue and coordination, and provides a path to competitive advantages through corporate social responsibility.

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