Since 2008, the environmental catastrophes such as worldwide financial crisis, the gap between haves and have-nots in North and South, ecological damage, climatic change, make people begin to doubt the so called market adjustment function and corporate responsibility ethics claimed by Neo-Liberalism since 90s. Many people recognize the necessity of researching together upon social, economical, and environmental issues.Nowadays, should the concept "CSR" which has been familiar in the commercial circle really alter enterprise profit, exploitation recognized by Critical Sociologist, and transform the new enterprise ethics? Or is it only a fashionable term be embedded in developing countries' marketing strategy?The paper selects three outstanding Taiwan technological companies recognized by the public which award CSR from media evaluation: IBM, Planet and ChungHwa Telecom, each of which represents global American enterprise, Taiwan medium-small enterprise and the successful pre-state business of privatization. Through document secondary data analyses and individual in-depth interview, my paper tries to explore and sketch the frontier industry as the contact of globalization, especially how they recognize, make decision, and produce CSR strategy mode.This research has found several: Firstly, Both domestic and foreign companies consider counseling role of Governments in the promotion of CSR is still important. Secondly, multi-national corporations and large enterprises, significantly, prefer the win-win model for strategic marketing of CSR. Thirdly, even if the enterprises concerned with economic, environmental and social dimensions, ultimately Government to shoulder the responsibility. Also summarized several observation points, as the business and non-profit organizations, planning reference of corporate social responsibility partnership policy. And as the reference for planning social responsibility of the government, enterprise and non-profit organization.