本研究探討CEO組織認同和內部企業社會責任投入之關聯性，並透過性別社會化理論的運用，進一步研究當CEO性別為女性時，是否能強化CEO組織認同與內部企業社會責任投入之關聯性。本研究運用MSCI KSG KLD資料庫與BoardEX資料庫與Compustat資料庫的資料，得出以下實證研究結果。首先，CEO組織認同和內部企業社會責任投入間存在顯著的正向關係。此外，CEO性別可以調節CEO組織認同與內部企業社會責任投入之關聯性，本文發現當CEO為女性時，可以強化CEO組織認同與內部企業社會責任投入的正向關係。

This paper examines the relationship between CEO organizational identification and internal corporate social responsibility (CSR). Furthermore, following gender socialization theory, we investigate whether CEO gender can moderate the relationship between CEO organizational identification and internal CSR engagement. This research used the MSCI KSG KLD database, the BoardEX database and Compustat database to do empirical tests and obtain the following results. First, there is a significant positive relationship between CEO organizational identification and internal CSR. Additionally, CEO gender moderates the relationship between CEO organizational identification and internal CSR investment. The result indicates that female CEO can strengthen the positive relationship between CEO organizational identification and internal CSR investment.

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