In particular, employees have different perceptions of the company's CSR activities, and their perceptions influence the brand image in their minds. One of the reasons why employees have a different perception towards CSR is their interests, employees will have a good perception of the company or brand if the company can share the same value with them (Marquis et al., 2010 ), similarly, employees are willing to gain a positive brand image if the company maintains their personal value (Strandberg, 2009). However, based on the value model (Holbrook, 2006), preference creates value, which means that individuals perceive value differently by judging the company's action based on various criteria; in this case, the employee will perceive a different value of the company. Therefore, employees' perception towards CSR-Society is different: if they can get functional value from such activities, they will have a positive functional brand image and similar emotional brand.