Corporate social responsibility (CSR) was used as a business strategy to enhance reputation, increase competitive advantage, and reduce risk. The purpose of this study was to construct the CSR indicators of professional sport organization. In-depth interviews and Delphi method were conducted. Professional sport team managers, secretary generals of sport organizations and experts in sport management participated in this research. Results indicated that CSR of professional sport organization contained 4 dimensions, 13 sub dimensions and 56 sub indicators. The main indicators include enhancing the performance of professional sport organization, increasing competitiveness of professional sport organization, protecting stakeholder's interests, obeying the law, complying the collective bargaining agreement, protecting environment, providing safe merchandise and stadium, assisting sport promotion, assisting employees' career development, protecting consumer rights, promoting sport, education and health programs, assisting philanthropy organizations, and enhancing community's life quality.

This study investigated and compared Taiwanese and American business students’ perceptions of the corporate social responsibility (CSR) of a fair trade (FT) company. A total of 402 and 470 questionnaires were collected in United States and Taiwan, respectively, of which 384 and 432 were usable, respectively. Nationality, gender, work experience, and religion were the four variables that affected the participants’ understanding of an FT company’s CSR in this study. The findings of this study have implications for business school curricula in Taiwan and the United States and provide useful ideas for enhancing social responsibility in business schools.