人類經濟發展迄今，面臨貧富差距、資源過度耗損等考驗，聯合國在90年代提出全球盟約（Global Compact），以鼓勵企業善盡社會責任的方式謀求解決。同一時期，盧嘉勒女士提出共融經濟Economy of Communion（EoC）計畫，除回應當前經濟發展現況外，並研擬解決之道。無論企業社會責任或共融經濟，主要的精神係在闡明新經濟觀點，提高人類福祉，本文試圖以共融經濟的角度出發，比較共融經濟與企業社會責任之異同，並以臺灣企業社會責任發展現況為基礎，進一步研析發展共融經濟之可行性。

Human economic development so far, it is facing a test of the gap between the rich and the poor, resource worn etc. In the 1990s, the United Nations the proposed Global Compact, in order to encourage enterprises to fulfill our social responsibility Corporate Social Responsibility (CSR) to seek a solution. Chiara Lubich, also proposed inclusive Economy of Communion (EoC), in addition to respond to the current economic development status, and to develop a solution. Whether CSR, or EoC the main spirit Department clarify new economic point of view, to improve human welfare, This paper attempts to EoC point of view, more inclusive and the similarities and differences between EoC and CSR, and CSR to the development of the Taiwan current situation as a basis for further research analyzes the feasibility of the development of an inclusive economy.