基于消费者视角的企业社会责任综合解析

The Synthetic Analysis of Corporate Social Responsibility Based on Consumers' Viewpoints

从消费者的视角,以归因理论(Attribution theory)和期望一致性模型(Disconfirmation of expectations model)去综合解析消费者对企业社会责任行为的反应,并构建消费者对企业社会责任行为的反应模型。分析指出消费者感知的企业社会责任受利己归因的负向影响,利他归因的正向影响;通过期望一致性,企业社会责任期望负向影响而感知企业社会责任正向影响消费者的企业评价和产品评价。

From consumers＇points of view, and based on the Attribution Theory and the Disconfirmation of Expectations Model, this paper discusses consumers＇responds to Corporate Social Responsibility （CSR） and establishes a model of consumers＇responds to CSR activities. It shows that the consumers＇perceived CSR is negatively affected by self - interest attributions while it＇s positively affected by altruistic. Through disconfirmation of expectations, expected CSR negatively affects consumers＇evaluations of corporate and its products, while perceived CSR positively affects consumers＇ evaluations of corporate and its products.