积善能否成德?——公共性企业社会责任对消费者感知道德资本的影响  

The Effect of Institutional Corporate Social Responsibility on Consumers'Perceived Moral Capital

作　　者：骆紫薇[1,2] 吕林祥 黄晓霞 郭艳 Luo Ziwei;Lv Linxiang;Huang Xiaoxia;Guo Yan

机构地区：[1]暨南大学企业发展研究所 [2]暨南大学管理学院,广州510632 [3]广州商学院管理学院,广州511363

出　　处：《复印报刊资料（市场营销）》2022年第11期3-11,共9页

基　　金：国家自然科学基金青年项目(71602072,71802054);国家自然科学基金项目(71772077);国家社会科学基金项目(19BGL110)。

摘　　要：企业社会责任能够通过积累感知道德资本从而正向影响企业财务绩效。为了维护企业的利益,企业如何履行社会责任才能积累更高的消费者感知道德资本成为实践界和理论界关注的重要话题。然而,目前几乎没有研究探讨企业社会责任与消费者感知道德资本之间的关系。基于利益相关者理论,本文将企业社会责任划分为公共性企业社会责任和技术性企业社会责任。通过预研究,本文证实公共性企业社会责任对消费者感知道德资本的影响效应是真实存在的。进一步,实验1和实验2验证了高公共性企业社会责任会带来高的消费者感知道德资本,而且这一影响过程受到利他性归因中介。实验3表明企业宣传信息框架调节了公共性CSR对消费者感知道德资本的影响过程。Corporate social responsibility(CSR)can positively affect financial performance by accumulating perceived moral capital,so an important topic in the theoretical and practical fields is how a company should fulfilits CSR to accumulate higher consumers'perceived moral capital for its own benefit.However,there is few researches on the relationship between CSR and consumers'perceived moral capital.In this paper,we trace back to the early stage of CSR research and divide CSR into technical CSR and institutional CSR from stakeholder theory.Through a pilot study,we prove that the effect of institutional CSR on consumers'perceived moral capital is real in reality.Furthermore,experiment 1 and experiment 2 verify that high institutional CSR can accumulate high consumers'perceived moral capital,and this process is mediated by altruistic attribution.Experiment 3 shows that the communication information frame of corporates moderates the effect of institutional CSR on consumers'perceived moral capital.

关 键 词：公共性企业社会责任 消费者感知道德资本 利他性归因 宣传信息框架 

分 类 号：F270[经济管理—企业管理]