在全球化變化快速的今天，企業如何達到永續經營的願景，是目前最受矚目的話題！放眼世界各國對於社會責任投資的重視與執行，自1920 年開始，至今已行之多年，但反觀台灣投資市場，社會大眾對於其概念仍非常陌生，甚至在企業社會責任的施行上尚不普遍。本文內容主要敘述社會責任投資之歷史背景、基本意涵、施行的策略以及相關平等的指標。本研究中，藉由台灣勞工退休基金師法世界各國退休基金亦欲採用社會責任投資之策略，因此，以介紹各國採行社會責任投資之退休基金為例，期從中獲得寶貴的經驗，並在實際的推動上能夠制定相關政策，使企業社會責任為台灣企業健全企業經營之首要目標，積極投入社會責任投資、為台灣地區設立標竿之實際行動，予以台灣地區、甚至是全球各地投入努力之企業，一個明確之概念與方向。

本研究除了在於提倡企業主必須以企業的社會責任為首要考量之外，政府也必須注重相關的推導以及制定良好的評等機制，除了讓社會責任投資的觀念根深蒂固的帶入台灣人民生活中，也使得台灣的勞工退休基金藉由社會責任投資位勞工帶來更多更大的福利。

中文文獻

一、書籍

楊政學（2007），企業倫理：倫理教育與社會責任（頁11-15），全華圖書股份有限公司出版。
蔡淵輝、黃依莉譯（2008），SRI社會責任投資，寰宇出版股份有限公司出版。

二、期刊

林師模，李秀娟，林晉勛（2003），台灣的社會責任型投資市場調查研究。
莫東立（2006），社會責任型投資，國際企業永續評比推廣說明會。
曹耀鈞，邪惡投資與道德投資之謎—兼論博弈產業類股溢酬，證交資料月刊第564期，p80-p95。
曹耀鈞、許楊昇、林惠愉、陳佳鳳和廖惠珍（2007），社會責任共同基金之績效檢視—台、日、星、港四域比較研究，證交資料月刊545期。
潘景華（2004），新觀念：企業永續發展與社會責任型投資，台灣證交所月刊第501期，p49-p56。
鄧學修（2008），美國退休基金參與公司治理之探討，經濟研究，第8期，p273-p297。

三、碩士學位論文

李秀立（2005），社會永續責任SRI只數設計及績效回溯，銘傳大學財務金融學研究所在職專班之未出版碩士論文。
林晉勛（2000），台灣生態基金篩選系統之建立及績效評估與投資策略研究，中原大學國際貿易所之未出版碩士論文。
陳文信（2005），共同基金治理制度之研究，東吳大學法律研究所在職專班法律專業組未出版之碩士論文。
黃淑楨（1999），社會責任投資在台灣可行性研究，中原大學企業管理研究所未出版之碩士論文。
黃民志（2007），以風格分析法分析社會責任共同基金之報酬率，國立政治大學金融研究所之未出版碩士論文。
廖容嫻（2007），社會責任投資(SRI)現況之研究─以TSMC為例，世新大學企業管理所之未出版碩士論文。
蕭美娟（2004），社會責任投資共同基金績效探討—以美國資產管理業者為例，國立中興大學高階經理人研究所未出版之碩士論文。
劉志國（2005），社會責任共同基金之績效評估，國立中央大學財務金融學在職專班之未出版碩士論文。

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