In the late twentieth century, rapid development of information technology and products such as the PC, satellite and Internet became a driving force of globalization. The impact of globalization is reflected on weakening world governments in terms of decision-making and influence, and on the increasing power of multinationals. Data from the World Economic Forum (WEF) shows that among the largest 100 global economies, 51 of them are transnational groups and the rest are national states. Although businesses represent the lifeblood of a nation's economy, they place excessive demand on the natural environment in pursuit of growth and stress the earth's ecosystems. As a result, earth-protection groups are calling on transnational groups to take up environmental, moral and social responsibilities.

"Sustainable Development" is widely considered the challenge facing corporations in the 21st century. One of the prerequisites to achieving sustainable development is by sincerely carrying out corporate social responsibility (CSR). In the past, a company’s responsibility was about maximizing profits for shareholders and fulfilling CSR through the tax paying mechanism; that was all about social responsibility. Nowadays the definition of CSR has shifted from acting egoistic to altruistic. For example, the World Business Council for Sustainable Development (WBCSD) defines CSR as "a business' commitment to contributing to sustainable economic development, working with employees, their families, the local community, and society at large to improve the quality of life."

In short, CSR covers three aspects, namely economic, environmental and social. The Europe Union's definition of CRS is: A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. It is for the business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. Company production, employment and investment should be committed to the improvement of employment quality and employment relation including respect for basic rights, equal opportunity, non-discrimination, maintaining high quality goods and services, ensuring human health and a good environment.

The traditional way to remind companies of their responsibilities is by moral appeal. Nowadays companies who do not actively engage in CSR risk competitiveness and survival. To encourage effective CSR practice among enterprises, many regulations and standards have formed such as the Global Eight, which include the United Nations Global Compact, International Labor Organization Convention (ILO), the OECD Guidelines on Multinational Enterprises, ISO 14000, AA 1000 (AccountAbility), GRI (Global Reporting Initiative), the Global Sullivan Principles and SA 8000 (Social Accountability). Financial institutions are paying more attention to corporate sustainable development and therefore a number of indexes measuring sustainable performance are developed such as the FTSE4Good Index and Dow Jones Sustainability Index. Emergence of these guidelines or indexes indicates that CSR is a growing weight in business operations.

CSR relates to a broad range of company activities. Acer has set up specific goals and is determined to attain them in a gradual and orderly manner.

The OECD Guidelines on Multinational Enterprises state that enterprises should ensure timely and accurate disclosure of their activities, structure, financial situation and performance. Enterprises are also encouraged to apply high quality standards for non-financial information including environmental, social and shareholder reporting where they exist. Acer shares the same ideas and practices beginning with the transparency of financial disclosure. Under proper guidance and administration, uniformed accounting standards throughout its global operations and order transparency of the supply chain lay a solid foundation of mutual trust between Acer and its suppliers, which not only upgrades the level of technology but enhances the overall corporate competitiveness.

Regarding the disclosure of non-financial information, Acer established environmental communication channels in 2005, which include an email (eco@acer.com.tw), environmental homepage, and corporate environmental reports. These channels enable the company to disclose information on its environmental management and performance such as efforts to comply with international environmental regulations, management of green supply chain, products that meet eco-design requirements, and green office practices. Furthermore, Acer actively communicates with international environmentalist organizations such as Greenpeace and Silicon Valley Toxic Coalition (SVTC) to better sensitize itself with related issues as well as expectations of other sectors.

As an ethical and responsible enterprise, Acer believes in building a people-friendly environment that cultivates innovative thinking, and in creating a sustainable company while providing positive contributions to society. We regard the interests of our customers, employees and shareholders with foremost importance. With company growth and profitability achieved, Acer holds to the spirit of giving back to the society that sustains it and is committed to implementing CSR for sustainable operations.