Based on the social exchange theory and social support theory, this study explored the practice process on corporate social responsibility (CSR) of the insurance industry. The qualitative research method was used to conduct interviews based on the semi-structured interview outline, taking the method of intention sampling. Through strategic system, social exchange, and social support view, the major findings of this study are summarized as followings: (1) The participants in the process could be divided into three roles: "strategist", "executor" and "follower". (2) Trust can be enhanced through "attraction of interests". (3) Trusting beliefs were influenced by personal traits. (4) The participants must agree with the corporate values. (5) Establishment of system, supervision and management are necessary. (6) Pay attention to information security privacy. (7) Support the participants and stimulate sharing.