CSR报告对消费者评价及购买意向影响的实证研究

消费者是企业重要的利益相关者，也是企业社会责任报告的关键沟通对象之一。本文通过实证研究发现，无论是在有丑闻还是无丑闻的情形下，企业社会责任报告的发布均能显著提高消费者对企业社会形象的评价；在无丑闻的情形下，企业社会责任报告的发布能显著增强消费者对企业产品的购买意向，而在有丑闻的情形下，对购买意向的影响相对较弱。

An Empirical Study on the Effects of CSR on Consumers' Evaluation and Purchase Intention

Consumers are one vital stakeholder group. They are also the critical communication target of corporate social responsibility report. This article investigates the effects of corporate social responsibility report on consum- ers~ evaluation toward company and purchase intention. Our empirical study finds that corporate social responsibility re- port affects positively both consumers~ evaluation toward company and purchase intention. This relationship is found regardless whether company or industry scandal occurred. Hence, the disclosure of corporate social responsibility infor- mation can mitigate the harmful impacts of scandal on com- pany.