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

管理评论 ›› 2022, Vol. 34 ›› Issue (5): 136-145.

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

骆紫薇^1,2, 吕林祥², 黄晓霞³, 郭艳²

1. 暨南大学企业发展研究所, 广州 510632;
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

收稿日期:2019-04-12 出版日期:2022-05-28 发布日期:2022-06-17
通讯作者: 吕林祥(通讯作者),暨南大学管理学院硕士研究生。
作者简介:骆紫薇,暨南大学企业发展研究所、暨南大学管理学院副教授,硕士生导师,博士;黄晓霞,广州商学院管理学院讲师,硕士;郭艳,暨南大学管理学院硕士研究生
基金资助:
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）。

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

Luo Ziwei^1,2, Lv Linxiang², Huang Xiaoxia³, Guo Yan²

1. Institute of Enterprise Development, Jinan University, Guangzhou 510632;
2. School of Management, Jinan University, Guangzhou 510632;
3. School of Management, Guangzhou College of Commerce, Guangzhou 511363

Received:2019-04-12 Online:2022-05-28 Published:2022-06-17

摘要/Abstract

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。

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

Abstract: 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 fulfil its 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.

Key words: institutional corporate social responsibility, consumers' perceived moral capital, altruistic attribution, communication information frame

骆紫薇, 吕林祥, 黄晓霞, 郭艳. 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[J]. 管理评论, 2022, 34(5): 136-145.

Luo Ziwei, Lv Linxiang, Huang Xiaoxia, Guo Yan. The Effect of Institutional Corporate Social Responsibility on Consumers' Perceived Moral Capital[J]. Management Review, 2022, 34(5): 136-145.

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