「企業社會責任」（Corporate Social Responsibility，CSR）的概念為：企業除顧及股東（shareholders）利益外，還需將社會、社區、環境、上下游供應商等利害關係人（stakeholders）的權益納入企業發展脈絡，以利企業永續發展。臺灣稻米之產銷體系與其他農產品相異處在於：糧食管理法明定無糧商登記執照者不得從事稻米買賣，故大多數稻農需將稻穀賣給糧商加工後才得以進入消費市場。因此，糧商CSR的態度與作為十分重要，除了會影響農民的田間管理，更可能影響臺灣稻作農業發展。再者，國際各大糧商發布企業社會責任報告書（或企業永續報告書）已行之有年，反觀國內卻無糧商參與此類行動。因此，本研究之研究目的在於探討臺灣糧商對CSR的態度與看法，採用問卷調查法與深度訪談法並行，分別從CSR特定標準揭露之三大類別（經濟、環境與社會），分析臺灣糧商關注CSR 之態度與作為、探討影響糧商對CSR看法之因素，與其對於撰寫發表企業社會責任報告書的意願。研究結果顯示：臺灣糧商對CSR之概念雖各深淺不同，但已有許多糧商實際已從事CSR的作為。在經濟類別，糧商願意為了食品安全與獲得消費者信賴而投資於驗證、為了提升工作效率與提升產品品質而更新設備。在環境類別，糧商特別關注農藥檢測與田間環境維護。在社會類別，糧商認為對消費者提供優良安全的產品和良好溝通管道、為農民提供良好工作環境與維持良好契作關係是最重要的。糧商普遍肯定企業社會責任報告書的出版發表，但現階段考量知能與人力、財力，故意願不高。本研究亦發現，部分農會型糧商參與的意願較高，值得農政相關單位關注與協力，是首波可輔導的示範對象。

＂Corporate Social Responsibility＂ (CSR) reflects the idea that a cooperation has to take not only shareholders but also stakeholders, such as society, community, environment, and suppliers, into consideration to have sustainable development. That is, all the stakeholders' benefits and rights should be considered and protected. Rice, as the most important food crop in Taiwan, differs from other agricultural products because it can only be sold if farmers are licensed by the Agriculture and Food Agency as stipulated by the Food Administration Act. Due to the Act, most of the farmers have to sell rough rice to grain merchants so that their rice can be milled and brought into the consumer market. Therefore, the viewpoints and practices of grain merchants greatly influence the paddy management and development of the rice industry in Taiwan. Increasingly, more and more international crop companies publish annual CSR reports (or Corporate Sustainability Report); however, Taiwanese grain merchants have never published any CSR reports till date. Hence, the purpose of this study is to investigate the perspectives and attitudes of grain merchants in Taiwan toward CSR. To do this, both questionnaire survey and in-depth interview methods were employed. According to the results, regardless of how the grain merchants in Taiwan think about CSR, they all have a lot of actual CSR practices. According to the G4 sustainability reporting guidelines published by the Global Reporting Initiative, the specific standard disclosure includes economic, environmental and social categories. In the economic category, the grain merchants tend to invest in product certifications to ensure food safety and to gain public trust. They also update their equipment to improve work efficiency and product quality. In the environmental category, they perceive themselves as influential in sustainable environmental management and they pay more attention to reducing pesticide use and intensive farmland environmental operations. In the social category, the grain merchants are convinced that it is important to provide safe products to customers, to have positive communication strategies, and to maintain good relationships and working environment for contracted farmers. In terms of writing CSR reports, due to the lack of relevant knowledge and human resources, the grain merchants are reluctant to do it for now. However, farmers' associations show a relatively higher willingness to participate and could potentially develop the first CSR model under the guidance and assistance of the agricultural administration.