企業社會責任（corporate social responsibility, CSR）近幾年已成為世界各國熱門討論的議題，政府部門與民眾，均要求企業需對社會大眾回饋更多的社會價值與實踐企業道德。企業在營運過程中兼顧公司治理、企業承諾、社會參與及環境保護等工作，亦為可稱為『取之於社會，用之於社會』的實際作為，2008年OECD在義大利召開企業社會責任暨區域發展大會提到，大多數OECD會員國家的企業越來越重視企業社會責任，也認為企業制定企業社會責任策略可以促進當地社會的發展，社會責任評等與股票市場表現。運動組織或是球團在其經營之時，也必須經由形象的塑造而提升球隊及組織的球迷忠誠度及支持度，企業社會責任的概念可運用在此之上，NBA球員在其組織中皆有共同的信念及意識，其意識就是一種敬業精神的展現（付偉其、孫慶祝，2011），當組織逐漸壯大之餘，就表示需要承擔更多的社會責任，社會責任有來自於聯盟內部球員的責任及外部所主動承擔的部分。因此，本文透過NBA之CSR相關活動及其議題，探討我國職業運動運動隊伍，將概念運用在聯盟之中，強化我國職業運動與環境社會之共利，最後，本文提出以下之建議：一、無條件的關注各弱勢及公益議題。二、隊伍及聯盟內部的員工契約保障。三、整體產品的綠色供應鏈營造。四、規範人員的道德標準及行為準則。伍、建立相關利害關係人的權益保障契約。

Corporate social responsibility (CSR) has become a hot topic in business around the world in recent years. Today. CSR can also be viewed as the concrete action of what is taken from the people should be used in the interests of the people. In 2008, the OECD held the International Conference on ＂Corporate Social Responsibility and Local Development＂ in Italy. It was found that most OECD countries not only had become increasingly focused on the importance of CSR but also held the notion that CSR strategies have a positive role in contributing to local development. CSR rating has negative effect on the market value of the share. By using the demand and supply theory to analyze the impact of CSR on financial performance, McWilliams and Siegal (2001) concluded that companies whose CSR spending exceeds investor expectations experience positive stock returns. Sports organizations or clubs could strengthen fans' loyalty and support through image-building. Therefore, the concept of CSR could also be applied on sports. As the organization starts to gain more footing in the society, it needs to take more social responsibility. NBA's social responsibility lies in its internal responsibilities of players and external initiatives to actively undertake CSR activities. By analyzing NBA's CSR activities, this research aims to investigate the extent of CSR practices among different types of sports organizations in Taiwan professional teams. Finally, to bring a more positive impact on society and environment, this research provides the following suggestions: 1) unconditionally care for welfare issues and vulnerable groups, 2) secure the rights of the team and league staff members, 3) create a green supply chain, 4) set code of conduct and ethical standards, and 5) make a contract to protect the interests of stakeholders.