"Machinery" is the mother of industry, and is the basis for industrial production. In Taiwan's export expansion from the beginning of the 1960s, the machinery industry has played an important roles, in the process of rapid economic growth the Machinery , IT industry (information technology) and the semiconductor industry, Taiwan's are three of the Taiwan most internationally competitive industries. In recent years environmental issues regardless of the advanced countries in Europe and the United States or China, India and other emerging countries around the world more and more attention, so this study investigates the mechanical industry attention for environmental issues and impact. As social responsibility is an important strategic development objective in the corporate. And environmental issues continue to very hot in the last 5 years, so the research is to provide implementation and development of more effective planning and implementation for government and corporate in the future.