企業參與公益活動在台已日漸普及，形式上也趨於多元，如公益行銷便逐漸為實務界採用。企業在公益活動參與上有不同面貌之原因以及其決策過程，企業界及消費者對公益行銷之觀感等皆為本研究重點。

本研究分為兩部分，一為以企業訪談深入了解企業公益參與之決策過程；次為對明□電腦公司與兒童福利聯盟之公益行銷活動進行量化之消費者調查，以評估效果。

參考過去文獻後，本研究將企業參與公益活動之動機區分為企業自利與社會責任，影響企業參與公益活動之因素分為組織因素與活動因素探討，過去參與經驗則全面影響企業決策過程；公益參與之行動決策分為活動類型、受益對象與參與形式三構面。本研究以質化方式進行，選取八家企業進行深度訪談，輔以次級資料收集補強。

於訪談後本研究將參與動機進一步區分為短期企業自利、長期企業自利與社會責任，並針對參與動機與行動決策之關係發展出五項命題：企業公益參與動機偏向長期企業自利時，傾向由公關部門負責且自行主辦公益活動、長期參與，其選擇參與之議題或參與形式較不考量與企業相關程度；企業公益參與動機偏向短期企業自利，傾向由行銷或業務部門負責，多選擇與企業相關性高之議題或形式參與；企業進行公益行銷時，參與動機較偏向短期企業自利。

根據訪談結果，將影響因素中之活動因素進一步區分為議題因素與非營利組織因素，針對影響因素與行動決策之關係發展六項命題：高階主管個人偏好或經驗，影響企業公益參與之議題選擇，且高階主管對公益參與越支持，公益參與之資源分配越充分，越有成立獨立部門專責之傾向，且部門層級與自主性皆較高；企業若隸屬某集團之一部份，母公司在公益活動參與之經驗，將影響集團內其他公司對企業參與公益之理念、態度、議題選擇以及負責部門。另外，研究發現在公益參與資源分配較少之企業中，傾向由業務或行銷部門兼職負責，且認為公益行銷為較討喜之參與方式，且採主辦方式。隨著參與經驗累積，專責部門有由行銷部門轉向公關部門之傾向。

本研究亦修正將公益活動進一步區分為議題與非營利組織兩者，研究發現議題因素對企業公益參與決策之影響主要為參與形式與負責部門：企業進行公益行銷時，極注重議題之社會顯著性及議題與企業之關連性；此外，議題之急迫性影響企業公益參與之形式與負責組織。

針對效果評估、過去經驗與參與決策之關係發展三項命題，概述如下：動機偏向長期自利之企業，效果評估以大眾傳播媒體報導情形為主；過去經驗對企業參與公益活動決策之影響主要為專責部門及效果評估能力。

公益行銷之量化研究顯示，該活動對明□電腦公司之企業形象確有提升效果，且在公益形象方面尤為顯著，但該活動對消費者之購買決策影響有限，綜合受訪者對該活動之感覺以及受訪者推測明□電腦公司舉辦該活動之原因大多傾向正面回答，且有參與活動之消費者又更為正面，顯示受訪者對於企業以公益行銷從事公益活動之模式並不排斥，且態度越正面者，參與可能性越高。

本研究最大貢獻在發展出較完整之企業參與公益決策模式，對公益行銷活動進行實證研究，亦較過去研究更能真實評估其成效。建議有心從事公益活動之企業，除公益行銷活動可由行銷或業務部門主導外，應成立專責單位負責，如此在公益參與較為專業有序；在公益行銷部分，建議企業應注重宣傳、突破窠臼且注意產品之適用性。

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