【摘要】：隨著企業(yè)在社會(huì)責(zé)任實(shí)踐中暴露出許多"說(shuō)一套,做一套"的偽善現(xiàn)象,研究者認(rèn)識(shí)到不僅要關(guān)注CSR"是什么"和"為什么"的問(wèn)題,而且更應(yīng)該重視CSR實(shí)際做得"怎么樣"。本文基于歸因理論,通過(guò)實(shí)驗(yàn)法研究發(fā)現(xiàn),企業(yè)CSR活動(dòng)與消費(fèi)者接收到的CSR信息之間的不一致性會(huì)導(dǎo)致消費(fèi)者偽善感知的產(chǎn)生,進(jìn)而影響其對(duì)企業(yè)的評(píng)價(jià),而在感知形成路徑中消費(fèi)者歸因三要素起到了顯著的中介作用,企業(yè)CSR行為與事項(xiàng)的匹配度則有較強(qiáng)的調(diào)節(jié)效應(yīng)。研究結(jié)論不僅完善了目前關(guān)于CSR理論及企業(yè)偽善的相關(guān)研究,也有利于構(gòu)建企業(yè)誠(chéng)信的經(jīng)營(yíng)環(huán)境,提升行業(yè)整體競(jìng)爭(zhēng)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.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)工商管理學(xué)院;華中科技大學(xué)管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金青年項(xiàng)目“企業(yè)偽善行為的真?zhèn)芜吔缗c治理策略研究:基于消費(fèi)者視角”(71602190);國(guó)家自然科學(xué)基金面上項(xiàng)目“企業(yè)對(duì)非市場(chǎng)訴求的戰(zhàn)略性響應(yīng)機(jī)制研究”(71572064) 中央高�；究蒲许�(xiàng)目“CSR中企業(yè)偽善行為的動(dòng)因、影響及其管理對(duì)策研究”(31541310802) 中央高�；究蒲袠I(yè)務(wù)費(fèi)重點(diǎn)項(xiàng)目“中南財(cái)經(jīng)政法大學(xué)基本科研業(yè)務(wù)費(fèi)創(chuàng)新團(tuán)隊(duì)培育”(31541510801)
【分類(lèi)號(hào)】：F270
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本文編號(hào)：2503089