企业社会责任对消费者抵制内化机制研究——基于AEB理论与折扣原理的实证  

The Organisms between Corporate Social Responsibility and Consumer Boycott:Empirical Research Based on AEB Theory and Discount Principle

作　　者：刘凤军[1] 孔伟 李辉[3] 

机构地区：[1]中国人民大学商学院 [2]上海市浦东新区政府 [3]中国人民公安大学公安管理学院

出　　处：《南开管理评论》2015年第1期52-63,共12页Nankai Business Review

基　　金：国家自然科学基金项目(71272153)资助

摘　　要：文章重点关注企业履行了一定程度的社会责任之后,却受到消费者消极响应(消费者抵制)的理论依据和内化机制。本研究立足企业社会责任内在本质的视角,通过深度分析企业社会责任特征(承诺、水平、时间选择、关联度)与消费者抵制两者之间的作用关系,尝试性地给出了导致企业在社会责任履行中这种"吃力不讨好"现象的理论解释框架。研究发现,低程度的企业社会责任"承诺"与"水平"、过于滞后的企业社会责任"时间选择"以及高的企业社会责任"关联度",都会通过"感受过分"的中介作用引起"消费者抵制"。研究发现,企业社会责任特征中的"关联度",可以正向调节消费者的"感受过分",越是低的企业社会责任"关联度",越可以降低消费者的"感受过分",进而减少"消费者抵制"。此外,本研究亦对企业实施有效的企业社会责任策略提供了新的启发。This research focuses on theoretical basis and organisms under the case of those enterprises which had undertaken some social responsibilities more or less but receiving consumers＇ negative response （e.g. consumer boycotts） instead. From the perspective of the inherent nature of corporate social responsibility （CSR）, we try to give out the theoretical explanative framework of consumer＇s thankless feedbacks on enterprises＇ CSR activity through analyzing the relationship between CSR characteristics （CSR Promise, CSR Level, CSR Timing and CSR Relevance） and consumer boycotts. As a result, CSR Promise, CSR Level and CSR Timing are negatively correlated with consumer boycotts and mediated by perceived egregiousness while the CSR Relevance performs reversely. Interestingly, the CSR Relevance could moderate the other CSR characteristics positively in this mechanism. Theoretically, the universal accepted understanding of CSR tells an enterprise could be reward by the consumers if it does something good in undertaking social responsibility and vice versa. However, our research refines the existing theory and fingers out that the low level of CSR Promise and CSR Level, too late CSR Timing, or high level of CSR Relevance would lead to consumers＇ boycotts even the enterprise does something good indeed. Moreover, the authors would give some management suggestions on enterprises＇ CSR strategies based on these findings： First, the company should pay attention to its CSR characteristics when it is undertaking corporate responsibilities. Higher level of CSR Promise, CSR Level, No-delay CSR Timing and lower level of CSR Relevance can help it build up the ＂safe area＂ where good things really happen to good people. Nevertheless, if the company merely offers the limited CSR Promise and CSR Level when it conducts the social re,;ponsibility, and the timing of CSR is also not so good, we suggest the company could do some things with low CSR Relevance so that the consumers might reducing their negative re- spo

关 键 词：企业社会责任特征 消费者抵制 AEB理论 折扣原理 

分 类 号：F270[经济管理—企业管理]