| Summary: | 碩士 === 中國文化大學 === 國際企業管理學系碩士在職專班 === 102 === Corporate implementing Social Responsibility (SR) is presently the most im-portant topic in the world. The concept of "social responsibility" has been widely discussed in business management and business administration organizations. The practice on social responsibility is especially important for companies who want to cultivate constructive and positive images in the public eye. In recent years, with the evolution of social welfare ideology and the many plights in development the welfare states are facing, non-profit organizations (NPOs) began to receive widespread attentions. In other words, NPOs plays an increasingly important role in the society. NPOs not only make up for the inadequacy in market and government functions, but also become the main driving force that promotes social welfare. Therefore, whether from the point of view of implicit social enlightenment or explicit social functions, NGOs has become an integral part of the society.
Research on Nonprofit Organization Management was originated from the non-profit organization program planning at Yale University in the United States in 1977. How nonprofit organizations utilize resources effectively to manage their or-ganization has become the issue all managers must face.
This study suggests that when the role of a public organization is being defined in society, its social responsibility should also be examined. Current research litera-tures contained mainly discussions of corporate social responsibility (CSR) and rarely discussed social responsibility for NPOs. Hence, through literature analysis and content analysis approach, this study uses the famous Carroll’s CSR pyramid as the theoretical basis to explore the role an NPO should play in social responsibility. This study performs analysis on samples from Performance Evaluation of Foundations in Taichung City to determine the relative importance of the four responsibilities; economic, legal, charity and ethical in the NPO SR Pyramid model and then use this model to examine the performance of implementation results of economic, legal, charity and ethical responsibilities.
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