Zhao Yiqi, Qin Yuanjian, Zhao Xianfeng, Wang Xiao, Shi Leilei
School of Management, Wuhan University of Technology, Wuhan, China.
Business School, Hebei GEO University, Shijiazhuang, China.
Front Psychol. 2020 Apr 22;11:595. doi: 10.3389/fpsyg.2020.00595. eCollection 2020.
In the past two decades, corporate hypocrisy has become a phenomenon that cannot be ignored in Corporate Social Responsibility (CSR) practice (Wagner et al., 2009) and has thus become a concern for management scholars (Cho and Lee, 2019). Using smartPLS, based on attribution theory, this paper takes 28 Chinese listed enterprises as examples to explore the influence of CSR motivation on its communication and implementation, as well as the impact of CSR implementation and promotion on consumers' perception of corporate hypocrisy. The research finds a negative correlation between value-driven motivation and corporate hypocrisy and a positive correlation of performance-driven motivation and stakeholder-driven motivation with corporate hypocrisy. The theoretical contribution of this paper is mainly reflected in the following four aspects. (1) It describes the scale of CSR implementation research and enriches the measurement tools of CSR implementation. (2) It enriches and expands research results in the field of CSR motivation perception. From the perspective of CSR and attribution theory, this study explores the influence of consumers' perception of CSR motivation on CSR communication and CSR implementation. (3) It supplements research results in the field of corporate hypocrisy. The influence of CSR communication and CSR implementation on corporate hypocrisy is clarified. (4) It clarifies the impact of CSR communication on CSR implementation so as to help enterprises better match CSR communication strategy and CSR implementation in practice and reduce consumers' perception of corporate hypocrisy. It is suggested that enterprises find their own positioning on CSR motivation, which provides a reference with which enterprises can make better decisions on CSR communication strategy after implementing CSR behavior and provides empirical evidence for the research on CSR motivation perception and corporate hypocrisy in China.
在过去二十年中，企业伪善已成为企业社会责任（CSR）实践中不可忽视的现象（瓦格纳等人，2009年），因此也成为管理学者关注的问题（赵和李，2019年）。本文基于归因理论，使用SmartPLS，以28家中国上市公司为例，探讨企业社会责任动机对其传播与实施的影响，以及企业社会责任实施与推广对消费者企业伪善认知的影响。研究发现价值驱动型动机与企业伪善呈负相关，绩效驱动型动机和利益相关者驱动型动机与企业伪善呈正相关。本文的理论贡献主要体现在以下四个方面。（1）描述了企业社会责任实施研究的规模，丰富了企业社会责任实施的测量工具。（2）丰富和扩展了企业社会责任动机认知领域的研究成果。本研究从企业社会责任和归因理论的角度，探讨了消费者对企业社会责任动机的认知对企业社会责任传播和企业社会责任实施的影响。（3）补充了企业伪善领域的研究成果。阐明了企业社会责任传播和企业社会责任实施对企业伪善的影响。（4）阐明了企业社会责任传播对企业社会责任实施的影响，以帮助企业在实践中更好地匹配企业社会责任传播策略和企业社会责任实施，降低消费者对企业伪善的认知。建议企业在企业社会责任动机上找到自身定位，为企业在实施企业社会责任行为后制定更好的企业社会责任传播策略提供参考，并为中国企业社会责任动机认知和企业伪善研究提供实证依据。
