两岸消费者对企业执行社会责任之态度比较分析

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。

Consumers' Attitude Towards Corporate Social Responsibility in Mainland China and Taiwan

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.