企業履行社會責任(Social Responsibilities)，已是全球最重要的話題，「社會責任」的概念在企業管理及組織經營學中已被廣泛探討，企業欲在大眾心中營造具有積極、正面的形象其在社會責任上的實踐尤其重要。近年來，隨著社會福利思想的演進以及福利國家所面臨各項發展上的困境，非營利組織(Non-Profit Organization)開始受到相當廣泛的注目與討論；換言之，非營利組織於公民社會中所扮演的角色越來越重要，非營利組織不但彌補了市場及政府功能上的不足，更成為社會福利推展的主要動力。
非營利組織管理的研究，始於1977年美國耶魯大學的非營利組織方案計畫，非營利組織如何有效的運用資源與管理組織，成為管理者必須正視的問題。事實上，任何組織的管理與組織績效存在著一定關聯性，雖說非營利組織不以利潤為導向而是一個使命導向(mission-based)的組織，但並不代表有權利忽視非營利組織的管理和資源。
本研究認為當一個組織在社會中被大眾定義其扮演角色的同時，也應當審視其應擔負的社會責任，在當前的研究文獻中，泰半討論企業的社會責任，顯少有論及非營利組織本身的社會責任，故藉由質性研究的文獻分析法及內容分析法方式，從著名的卡羅爾企業社會責任金字塔(Carroll's CSR Pyramid)理論基礎來探討作為一個非營利組織在社會責任議題中應扮演的角色，依據基金會績效評鑑樣本來分析非營利組織四個責任面向在非營利組織金字塔中之排序與比重，進而審視經濟、法律、倫理、慈善四個社會責任上實施成效的表現。
Corporate implementing Social Responsibility (SR) is presently the most im-portant topic in the world. The concept of "social responsibility" has been widely discussed in business management and business administration organizations. The practice on social responsibility is especially important for companies who want to cultivate constructive and positive images in the public eye. In recent years, with the evolution of social welfare ideology and the many plights in development the welfare states are facing, non-profit organizations (NPOs) began to receive widespread attentions. In other words, NPOs plays an increasingly important role in the society. NPOs not only make up for the inadequacy in market and government functions, but also become the main driving force that promotes social welfare. Therefore, whether from the point of view of implicit social enlightenment or explicit social functions, NGOs has become an integral part of the society.
Research on Nonprofit Organization Management was originated from the non-profit organization program planning at Yale University in the United States in 1977. How nonprofit organizations utilize resources effectively to manage their or-ganization has become the issue all managers must face.
This study suggests that when the role of a public organization is being defined in society, its social responsibility should also be examined. Current research litera-tures contained mainly discussions of corporate social responsibility (CSR) and rarely discussed social responsibility for NPOs. Hence, through literature analysis and content analysis approach, this study uses the famous Carroll’s CSR pyramid as the theoretical basis to explore the role an NPO should play in social responsibility. This study performs analysis on samples from Performance Evaluation of Foundations in Taichung City to determine the relative importance of the four responsibilities; economic, legal, charity and ethical in the NPO SR Pyramid model and then use this model to examine the performance of implementation results of economic, legal, charity and ethical responsibilities.
