企业言行不一的顺序效应与消费者伪善感知分析

An Analysis of the Sequential Effect and Consumers’ Perception of Corporate Hypocrisy

企业伪善是指企业在承担社会责任的过程中出现的所宣传的CSR理念与实际行动不一的现象,通过bootstrap中介效应分析,研究企业捐赠中由于言行不一的顺序效应而导致消费者伪善感知的差异,得出以下结论:第一,企业伪善言行顺序对消费者伪善感知存在显著影响,相对于先做后说情景,先说后做情景下消费者伪善感知程度更高;第二,企业声誉的调节效应:声誉良好的公司,公众对其伪善行为的情境归因更高;而声誉一般的公司,公众对其伪善行为的特质归因更高;第三,消费者归因在企业伪善言行顺序对消费者伪善感知的影响过程中起到部分中介,特质归因对消费者伪善的间接效应随着企业声誉的提高而提高,而情景归因对消费者伪善的间接效应则随着企业声誉的提高而降低。这些结论有助于深入了解消费者对企业伪善行为的感知,为企业正确承担社会责任提供借鉴和指导意义。

Corporate hypocrisy refers to the discrepancy between propagated CSR concept and actual deeds in undertaking social responsibility.Through mediation analysis with bootstrapping, this paper analyzes the difference in consumers’ perception of corporate hypocrisy caused by the sequential effect of inconsistent words and actions in corporate donation.The findings are as follows:(1) the sequence of words and deeds of enterprises’ hypocrisy has a significant impact on consumers’ perception of hypocrisy.Compared with the situation of “doing first and then speaking”,that of “speaking first and then doing” may trigger a higher consumers’ perception of hypocrisy;(2) the moderating effect of corporate reputation: the public made more situational attributions for companies with a good reputation and more dispositional attributions for companies with an average reputation;(3) consumers’ attribution partially mediates consumers’ perception of corporate hypocrisy caused by the sequence of corporate hypocritical words and actions;the indirect effect of dispositional attribution on consumers’ perception of hypocrisy is strengthened with the corporate reputation promoted, while that of situational attribution on consumers’ perception of hypocrisy is weakened in the same situation.These findings can deepen the understanding of consumers’ perception of corporate hypocrisy and provide reference and guidance for companies to shoulder social responsibilities in a desirable way.