公司社會責任在臺灣仍沒有清楚的法律輪廓，證券主管機關在2008年12月方透過法令的修正，開始鼓勵公開發行公司揭露其社會責任行動。本文參考國際社會責任制度的發展，建議要在臺灣實踐公司治理責任，必須讓公司對外公開社會責任資訊，此透過四個階段達成。第一階段是半強制的無審計申報，第二階段是半強制的有審計申報，第三階段是強制的有審計申報，第四個階段是申報內容課以證券交易法的刑事與行政罰責任。本文認爲透過行政指導，第一、二階段可順利達成；至於第三、四階段，除社會文化應予提升之外，還有賴國際社會對社會責任的共識。

Corporate social responsibility (CSR) is still legally opaque in Taiwan. The securities authorities, after amending of securities regulation in December 2008, have begun to encourage public companies to disclose CSR activities. This paper, by reviewing the development of CSR in international societies, proposes that to make CSR work in Taiwan, there are four stages to be accomplished. The first stage is to reach semi-mandatory disclosure of CSR without social auditing; the second stage is to complete semi-mandatory disclosure with social auditing; the third stage is to complete mandatory disclosure with social auditing; and the four stage is, in addition to reach mandatory disclosure with social auditing, to require the content of disclosed information that is subject to criminal liability and administrative fines of Securities Exchange Law. This paper believes that, by means of government guidance, the first and second stages can be achieved smoothly. As to reaching the third and fourth stages, we need a consensus in international societies, and to upgrade Taiwan's society and culture as well.