摘要
本文通过实验研究检验污点企业开展社会责任活动的有效性,结果发现:(1)公众对于企业开展社会责任活动的诚意动机感知度决定其对企业形象的评价。当公众认为企业的诚意动机高时,企业社会责任活动能够提升公司形象;反之,则会损害公司形象。(2)公众对企业的诚意动机感知度受企业与其社会责任活动支持的目标对象之间的利益关联显著性,以及企业社会责任活动信息来源的影响:当利益关联显著性高且信息来源于企业时,公众对企业的诚意动机感知度低,企业社会责任活动无法提升公司形象。
We conduct an experiment to examine the effectiveness of CSR activities of companies with an undesirable rep-utation.It is found that CSR activities improve a company's image when consumers and the public have high perception of sin-cerity of motives, but may damage a company's image when its sincerity of motives is perceived as low or ambiguous.Variables affecting perceived sincerity include the benefit salience of the activities and the source from which consumers learn about CSR activities.High benefit salience hurts a company's image, especially when consumers learn about them from a company source.
出处
《财经论丛》
CSSCI
北大核心
2014年第10期68-75,共8页
Collected Essays on Finance and Economics
基金
教育部人文社科基金资助项目(10YJA630075)
浙江省自然科学基金资助项目(Y6110075)
关键词
污点企业
企业社会责任
诚意动机感知度
利益关联显著性
信息来源
company with undesirable reputation
corporate social responsibility(CSR)
perceived sincerity of motives
benefit salience
source of information