善因行銷是規劃及執行行銷活動的過程，藉由購買企業所提供的產品與服務來累 積基金，達成營利與非營利組織的目標。本研究以臺灣大型企業為研究對象，探討其善因行 銷目標、影響因素、企業基本屬性、執行方式、以及與非營利組織的合作關係。因素分析結 果顯示，善因行銷目標可分成三個因素，其同意程度依序為：提升企業地位、企業社會責任 、提高銷售額；影響構念可分成二個因素，其同意程度依序為：因應環境因素、企業內在因 素。其次，在合作關係上，企業會因企業基本屬性的不同，而採取不同的合作密切程度、計 畫期間、合作層次、計畫層次以及企業參與程度。此外，在不同的善因行銷目標、影響構念 下，彼此間的合作關係亦有所不同。在善因行銷執行方式上，企業會因企業之資本型態、資 本額、行業別不同，而影響對善因行銷類型的支持。此外，善因行銷目標及影響構念亦會影 響企業的執行方式。最後，企業會因合作密切程度、計畫期間、企業參與程度、合作層次、 非營利組織知名度、規模、及其能否與產品定位、產品形象結合、善因行銷地理範圍、計畫 層次等的不同而影響企業對善因行銷類型的支持。

　　　　　Cause-Related Marketing is the process of formulating and implementing marketing activities that accumulated funds by firm to contribute a specified amount when customers engage in revenue-providing exchanges that satisfy profit and non-profit objectives. Using Taiwan's business as sasmple, this study aims to explore the relationship among Cause-Related Marketing's objectives, influential constructs, basic corporate attributes, administrative ways and the corporate relationship with non-profit organization. The survey results show that Cause-Related Marketing's objectives could be divided into three factors. These are enhancing corporate status, conveying social responsibility and increasing sales in order of degree of agreement. The influential constructs could be divided into two factors, i.e. environmental factors and the internal corporate factors. In the cooperative relationship, when basic corporate attributes are different, firms will have different proximity of relationship, time frame of program, level of association, nature of use and number of participating entities. When firms have different objectives and constructs, the cooperative relationship will also be different. In the administrative ways, if some basic corporate attributes (capital sources and amounts, industries) are different, it might influence a firm's choice of non-profit organization as cooperative partner. When firms have different objectives and influential constructs, the administrative ways are different. In the analysis of corporate relationship, the proximity of relationship, time frame of program, number of participating entities, level of association, non-profit's awareness, non-profit's scale, non-profit consistent with firm's positioning and image of product, geographic scope of program and nature of use might influence a firm's choice of non-profits.