Based on the stakeholder theory and social identity theory, this study attempts to employ a survey approach to understand the superintendents and employees' perceptions of CSR, and to explore the effects of CSR on organizational commitment of employees and organizational performance. The samples are taken from the senior managers (such as the superintendent and vice superintendent) and employees in the hospitals of which the number of beds are more than 200. The structural equation modeling (SEM) is applied to confirm the research framework and to test the hypotheses. The results will provide a reference for the management and regulators of hospitals to set up the CSR policies, and contribute to senior managers on the CSR strategy and human resource development with regard to hospitals.