企業社會責任近年成為企業永續經營的重要關鍵，職業運動中無論美國或臺灣，皆在聯盟成立初期就出現相關的公益活動，而中華職棒球迷卻對相關公益活動認知普遍偏低。本文透過文件資料的蒐集與分析，目的在比較臺灣與美國職業運動在公益活動推行上之異同。所得結果顯示：推廣議題上，臺灣與美國公益活動皆注重在其基層運動的扎根及醫療議題上，會依聯盟發展的目標市場，發起與其相關的議題；活動形式上，美國職業運動主要以長期的計畫為主，合作的組織較為多元，並透過聯盟官網等相關網路媒體來推行公益活動，臺灣則較少有長期合作之公益活動，主要為單次性的公益活動，推廣形式較為單一，並以義賣及三方合作（職業運動組織、一般企業、非營利組織）方式為主。未來建議臺灣職業運動組織在相關公益活動推廣上，應強化網路媒體廣為推廣外，公益活動建議由單次性之活動朝向長期合作之推廣，並整合聯盟、球團、工會、球員等發起方，以減少資源分散、球迷認知過低等情況產生。

＂Corporate social responsibility＂ has become an essential element in the sustainable operation of enterprises in recent years, and charitable activities have played an important role in professional sports in both the United States and Taiwan since the inception of their professional leagues. However, Taiwan's baseball fans seem to be unfamiliar with the charitable activities conducted by the Chinese Professional Baseball League. This paper uses documentary analysis to collect related information and aims to investigate the differences between the charitable activities of professional sports organizations of Taiwan and the United States. Results show that both Taiwanese and American leagues focus on the promoting and developing the sport at the grassroots level, and they would develop charitable activities according to the league's core strategy and its related areas. The two countries, however, differ in their approach in planning and conducting their charitable activities. Professional leagues in the United States emphasize long term planning and multilateral cooperation in conducting charitable activities. They would also use different media outlets such as the league's official website to promote these activities. On the other hand, Taiwanese leagues rarely commit to a long term cooperation with the relevant parties, instead opting for more one-time activities. The activities tend to be singular in nature (charity sales) and rely mostly on a tripartite cooperation between professional sports organizations, corporations, and nonprofit organizations. This paper suggests that in spite of the difference in size of the professional leagues and the cultural differences between Taiwan and the United States (which may have caused the difference between the modes of operation in charitable activities of the leagues), professional sports in Taiwan should enhance their promotion of charitable activities by employing multimedia and moving away from one-time cooperative activities toward the promotion of more long-term cooperation in order to properly centralize resources and increase awareness among the fans.