The purpose of this research aimed to investigate the linkages among corporate social responsibility, intellectual capital, and firm value. Taking Taiwan's listed enterprises as the research object, 322 observations from the award-winning companies of Commonwealth Magazines and Global Views Monthly and DJSI constituents of the Dow Jones from 2017 to 2021 have been selected in order to further analyze the effectiveness of corporate social responsibility. In addition, 1:1 matching has been executed using the propensity score matching method. After pairing, a total of 644 observations have been obtained. According to the findings of this study, intellectual capital has a partly mediating effect on the relationship between corporate social responsibility and enterprise value. In addition, enhancing intellectual capital can strengthen the positive correlation between corporate social responsibility and firm value.