研究發現企業公關部門與企業基金會能夠達成的企業目的相同，僅是透過不同的方向進行：企業公關部門之贊助行為偏向營利觀點、企業基金會扮演非營利形象的角色，故而企業基金會透過贊助活動的方式，與公共關係部門形成互補關係：公關部門藉由商業動機、目的與各種群眾溝通，反之企業基金會則能透過贊助行為，擴大企業公關部門所能、不能觸及到的議題。另一方面，贊助者經由贊助活動與社會大眾溝通，藉以提昇正面企業形象和企業知名度；受益團體則可以透過活動提供各種商業機會；在贊助的關係中對於贊助者、受益團體、社會來說，是一場「三贏」的投資；「實行公益以獲形象提昇」與「操弄形象行偽善之實」兩者之間僅存一線之隔，若是贊助者皆能秉持社工倫理與專業素養，即能逹到「提昇形象」之效益。 Because of goodwill and corporate image of the invisible, business objectives for sustainable management of the indivisibility, and the enhanced concepts of image marketing, businesses sponsor activities by setting up funds to practice the corporate social responsibility of "what is taken from the society, being use on the society" and to implement another type of idea marketing to enhance corporate image. In addition, enterprises are keen on the establishment of corporate foundations, which are units consisting of dual background of the "enterprise" and "non-profit organization", to establish and to enhance the complementary good-image for both companies and foundations. This study used semi-structured case study approach, supplemented by secondary data approach to examine how companies and corporate foundations enhance corporate image with corporate resources.
It is found that corporate public relations (PR) departments and corporate foundations can achieve the same goals through different approaches: the sponsoring behaviors of corporate PR department tend to the point of view of profits, while the corporate foundations play a role with non-profit image. Furthermore, corporate foundations form a complementary relationship with PR departments through sponsorship: PR departments communicate with the public by business motivations and purposes, but enterprise foundations are able to act through sponsorships to expand the issues that PR departments can reach. At the same time, sponsors communicate with the public through sponsorship to enhance corporate image and corporate popularity, and the sponsored units can supply various business opportunities through the activities. In this sponsorship relationship between sponsors and sponsored units, both obtain the mutual benefit and reciprocity.