This study investigates the key factors influencing the implementation of strategic corporate social responsibility (CSR) using the strategic triangle perspective. A hierarchical network structure, comprising three main factors (company, stakeholder, competitor) and ten sub-factors, was developed through a literature review. The Analytic Network Process (ANP) method prioritized these factors, revealing "company" as the most crucial main factor, with "corporate image," "innovation ability," "reputation risk," "financial capacity," and "investment intention" as the top five sub-factors. The findings contribute to both the theoretical development and practical implementation of strategic CSR.

Chao-Chan Wu, Fei-Chun Cheng, Dong-Yu Sheh