近年來，企業社會責任的概念越趨重要，且為學術界以及實務界爭相探討的重要議題，而在知識經濟且講求綠色環保的現代，無形資產儼然成為企業最重視的財產，綠色環保的概念更是符合時代的潮流，因此本研究探討企業執行社會責任的前因與後果，並將綠色智慧資本當作干擾變數，分析在執行社會責任影響競爭優勢的過程中的干擾效果。此研究以問卷調查法進行資料收集，回收332份有效問卷，最後結果顯示：(1)「企業政策」、「領導者」、「利害關係人」、「政府政策」等四大因素，皆對企業執行社會責任的意願有正向的影響；(2)企業社會責任的執行對企業的競爭優勢，具有正向的影響；(3)在企業執行社會責任影響競爭優勢的過程中，綠色智慧資本具有干擾效果。 In recent years, the concept of corporate social responsibility is becoming increasingly important. It is also a deeply concerned issue for the academics and practitioners. In addition, in the knowledge economy and green environmental protection emphasized age, intangible assets has become the company''s most important assets, and the concept of green environment protection is in line with the trend of the times. Therefore, this study investigates the antecedents and consequences of the implementation of corporate social responsibility, and uses the green intellectual capital as a moderating variable to explore the moderating effect between the implementation of CSR and competitive advantage. We collect 332 valid questionnaires. The findings of our study are as follows: (1) "corporate policy", "leader", "stakeholder" and "government policy" have positive impact on the corporate social responsibility; (2) implementation of corporate social responsibility has positive impact on the enterprise''s competitive advantage; (3) green intellectual capital has moderating effect on the implementation of social responsibility affecting the competitive advantage.
