企業公民已成為企業社會責任以及永續經營的重要概念，且逐漸受到學術界的關注。但過去的研究主要都是從企業管理以及行銷的角度探討企業公民意涵，而本文認為，這樣的討論並無法真正構連企業與社會之間的角色關係。因此，本研究將從公民社會的概念探討企業公民的意涵，並且從公關議題管理以及傳播社會議題建構的角度，說明企業公民行為可以回應公民社會的積極方法。最後本研究將以「KeepWalking夢想資助計畫」，以及其中的「說名字」議題為例，並從媒體報導、議題層次、以及對公民社會影響，分析其個案在公民社會中企業公民的實踐意涵。 Corporate citizenship is a significant concept of corporate social responsibility and sustainable business. It has also become an important issue in the academic field. Past studies used to discuss the issue of corporate citizenship from the viewpoints of management and marketing. However, these previous studies cannot clarify the structural relationship between the corporation and the society. Therefore, this study adopts the concept of civil society to discuss the meaning of corporate citizenship. Moreover, this study applies the concepts of issue management, social agenda building, and media advocacy to analyze the corporate citizenship activities in civil society. Last, this study chooses a case, 'Keep Walking Fund,' to explain its corporate citizenship practices in terms of the concept of civil society.