To continually deepen Taiwan’s corporate governance and enhance corporate sustainable development, the Taiwanese government has developed sustainable policies and measures to achieve the net-zero goal. The study utilized data from a longitudinal multiple case study of 17 Taiwanese company’s employees to provide an overview of the impact of characteristics of leadership on Corporate Social Responsibility (CSR), green marketing orientation and firm performance in different industry (mainly service industry). This paper discovered that if the enterprise embraces a CSR concept, it tends to integrate green marketing into its operational thinking. Green marketing orientation might affect the relationship between CSR and firm performance. Furthermore, based on the resource-based theory, when the leadership styles of top managers guided employees to understand the significance of green marketing orientation, may influence firm performance.