Corporate Social Responsibility (CSR) is a concept growing in popularity among multinational corporations worldwide. Due in part to globalization, CSR is far reaching in the world economy. It is a relatively new term for an ancient concept. Recent studies have shown Taiwan to be near the bottom for their efforts in CSR. This research looks into the practices and policies of two of Taiwan’s top 50 CSR firms: Sinyi Realty Company, Ltd. and Taiwan Semiconductor Manufacturing Company, Ltd. (TSMC). The Taiwan government provides numerous resources to Multinational Corporations (MNCs) to develop their CSR programs ranging from policies to seminars. This study examines the differences in CSR activities between two economic sectors in Taiwan: secondary and tertiary. Among the differences between industries is the allocation of resources as well as company values. This study also exams current problems or issues that Taiwan is facing that could explain their overall poor performance.