消费者对企业社会责任伪善感知形成机制研究
发布时间：2019-06-20 08:48
【摘要】：随着企业在社会责任实践中暴露出许多"说一套,做一套"的伪善现象,研究者认识到不仅要关注CSR"是什么"和"为什么"的问题,而且更应该重视CSR实际做得"怎么样"。本文基于归因理论,通过实验法研究发现,企业CSR活动与消费者接收到的CSR信息之间的不一致性会导致消费者伪善感知的产生,进而影响其对企业的评价,而在感知形成路径中消费者归因三要素起到了显著的中介作用,企业CSR行为与事项的匹配度则有较强的调节效应。研究结论不仅完善了目前关于CSR理论及企业伪善的相关研究,也有利于构建企业诚信的经营环境,提升行业整体竞争力。
[Abstract]:With the exposure of a lot of hypocrisy in the practice of corporate social responsibility, researchers realize that we should not only pay attention to what CSR is and why, but also pay attention to how CSR actually does it. Based on attributive theory, this paper finds out that the inconsistency between enterprise CSR activities and CSR information received by consumers will lead to the emergence of consumer hypocrisy perception, and then affect its evaluation of enterprises. In the path of perception formation, three elements of consumer attribution play a significant intermediary role, while the matching degree of enterprise CSR behavior and events has a strong regulatory effect. The conclusion not only perfects the current research on CSR theory and enterprise hypocrisy, but also helps to construct the business environment of enterprise integrity and enhance the overall competitiveness of the industry.
【作者单位】： 中南财经政法大学工商管理学院;华中科技大学管理学院;
【基金】：国家自然科学基金青年项目“企业伪善行为的真伪边界与治理策略研究:基于消费者视角”(71602190);国家自然科学基金面上项目“企业对非市场诉求的战略性响应机制研究”(71572064) 中央高校基本科研项目“CSR中企业伪善行为的动因、影响及其管理对策研究”(31541310802) 中央高校基本科研业务费重点项目“中南财经政法大学基本科研业务费创新团队培育”(31541510801)
【分类号】：F270
，
本文编号：2503089
[Abstract]:With the exposure of a lot of hypocrisy in the practice of corporate social responsibility, researchers realize that we should not only pay attention to what CSR is and why, but also pay attention to how CSR actually does it. Based on attributive theory, this paper finds out that the inconsistency between enterprise CSR activities and CSR information received by consumers will lead to the emergence of consumer hypocrisy perception, and then affect its evaluation of enterprises. In the path of perception formation, three elements of consumer attribution play a significant intermediary role, while the matching degree of enterprise CSR behavior and events has a strong regulatory effect. The conclusion not only perfects the current research on CSR theory and enterprise hypocrisy, but also helps to construct the business environment of enterprise integrity and enhance the overall competitiveness of the industry.
【作者单位】： 中南财经政法大学工商管理学院;华中科技大学管理学院;
【基金】：国家自然科学基金青年项目“企业伪善行为的真伪边界与治理策略研究:基于消费者视角”(71602190);国家自然科学基金面上项目“企业对非市场诉求的战略性响应机制研究”(71572064) 中央高校基本科研项目“CSR中企业伪善行为的动因、影响及其管理对策研究”(31541310802) 中央高校基本科研业务费重点项目“中南财经政法大学基本科研业务费创新团队培育”(31541510801)
【分类号】：F270
，
本文编号：2503089
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