本研究之主要目的在於以台灣產險業為例，探討企業社會責任與永續經營之研究，藉由相關文獻資料的收集、探討與分析，並利用德爾菲專家問卷調查方法進行問卷結果之統計分析；藉此建構一套適用於衡量台灣產險業之企業社會責任與永續經營的構面與指標架構；本研究結果發現企業社會責任與永續經營構面中，專家認為公司治理面及社會責任面最為重要而環境面次之，而各項指標分別以產險業對於公司永續性發展策略之聲明、產險業在公司對於全職正式員工提供之福利；包括公司對於員工職能管理與終生學習以加強員工持續受僱之能力及其退休計劃的課程安排，以及產險業為帶來明確環境利益而設計的產品和服務三項最為重要。相關之研究結果可作為產險業未來履行企業社會責任以達到永續經營之參考與提供主管監理機關未來監理之應用。 The main purpose of this study lies in the Taiwanese property and casualty insurance industry, for example, discuss Corporate Social Responsibility(CSR) and sustainable development research. With the collection of relevant literature, discussion and analysis, and the use of Delphi method for statistical analysis of the results of the questionnaire. To construct a suitable measure of property and casualty insurance industry in Taiwan, CSR and sustainable management of the dimensions and indicators architecture. This study found that CSR and sustainable development framework, the experts believe that the corporate risk governance and social responsibility is most important, followed by the environmental aspect. And the indicators, respectively, the property and casualty insurance industry sustainable development strategy for the company''s statement, for full-time regular employees in the company to provide benefits; including corporate staff functions for the management and lifelong learning in order to enhance staff''s ability to sustain employment their retirement plans training arrangements, as well as property and liability insurance industry to deliver a specific environmental benefit and design products and services three most important. The results can be used as the related property and liability insurance industry in the future to fulfill CSR in order to achieve sustainable development and to provide a reference for future supervision of the competent supervisory authority of the application.