隨著企業社會責任之發展，企業經營已從過去重視單一股東需求的觀念轉變成關注企業所有的利害關係人，然而，企業針對不同利害關係人，規劃與落實各種企業責任作為，對於企業績效有何影響，乃是值得研究之議題，故本研究旨在探討企業落實企業責任作為與企業績效的關聯性。本研究採用紙本問卷及以網路問卷並行的方式進行資料收集，共計回收301份，有效問卷為297份，本研究對象主要以台灣之企業員工為調查對象，實證結果顯示：(1)企業責任作為對企業績效有顯著正向影響；(2)顧客、員工、投資者與社區導向企業責任作為對企業績效有顯著正向影響。根據本研究結果，建議企業可投入更多的企業責任作為具體行動，滿足利害關係人需求，獲得更多來自於利害關係人之資源，進而提升企業績效，企業有了良好的績效，使企業能擁有更多的資源可投入在企業責任作為，形成一個良性循環。 As corporate social responsibility prevails, the corporate have gradually turned their attention to engage the stakeholders rather than just the satisfaction of shareholders. The planning and implementation of corporate responsibilities on various stakeholders have become an important issue in the corporate. However, the impact of the corporate performance still needs to be studied and analyzed. This study attempts to investigate the relationship between corporate responsibility practice (CRP) and business performance. In this study, we interviewed 301 the corporate employees in Taiwan through the questionnaire on the paper or internet. There are 297 questionnaires valid. The result shows that 1) corporate responsibility practice has positive and significant impacts on business performance; 2) customers, employees, investors and communities-oriented CRP are also play significant roles on business performance. The study indicates that the businesses are encouraged to invest more CRP to meet the needs of stakeholders. This will result more stakeholders'' resources being created and consequently, lift the business performance. Therefore, it is a win-win situation for stakeholders and business enterprise.