Abstract
This study of Organizational Identification in controversial industry is based on the case studies of three biggest corporations that sell tobacco and alcohol from two different countries including Taiwan and Mongolia. These companies represent main leading manufacturer and distributor of cigarettes and alcohol from their own countries with its most famous positioned products in their market. The purpose of this study is to expand insight into Organizational Identification by analyzing the role and functions of corporate social responsibility in the companies that are in alcohol and tobacco industry, most importantly what would be the benefit from Corporate Social Responsibility to employees. The result of this study revealed five main findings which are main concerns of Corporate Social Responsibility in controversial industry, Different way of organizing Organizational Identification, Corporate Social Responsibility and Corporate Financial Performance, Differences of degree in controversial industry and lastly, Social recognition and Human resource strategy.