Corporate philanthropy is a key component of a corporation's broader social responsibility and includes cash gifts, product donations and employee volunteerism and serves as a major link between the corporation and its communities. Considered the special cultural and historical perspectives of the Taiwan fashion industry, retailers in this industry bear certain unique features in their corporate philanthropic decision making process. Although corporate philanthropy is becoming one of the most admired means of enhancing marketing competitiveness, the subject in its Taiwan context remains much ambiguous. In endeavor to fill the gap of knowledge in this subject, this exploratory research succeed in utilizing the technique of in-depth interview assisted by unstructured, non-disguised questionnaire with open-ended questions to explore the context of the corporate philanthropic decision making process of Taiwan fashion retailers. Furthermore empirical researches can be to testify the exploratory findings of this research, and to comparing the performance of corporate philanthropy in different forms of fashion retailing.