The influence of the corporate social responsibility disclosures on consumer brand attitudes under the impact of COVID-19

IF 1.3 Q3 BUSINESS

Frontiers of Business Research in China Pub Date : 2020-12-01 DOI:10.1186/s11782-020-00096-0

Fengjun Liu, Lu Meng, Yijun Zhao, Shen Duan

引用次数: 15

Abstract

This study focuses on the use of we-media by small- and medium-sized enterprises (SMEs) to disclose internal corporate social responsibility (ICSR) under the impact of the 2019 novel coronavirus disease (COVID-19). Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs’ ICSR. The fuzzy grading evaluation method is initially verified. Under the impact of COVID-19, SMEs fulfilling their ICSR can enhance consumer brand attitudes. Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period. SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.

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新冠疫情下企业社会责任披露对消费者品牌态度的影响

本研究主要关注2019年新型冠状病毒病(COVID-19)影响下中小企业利用自媒体披露内部企业社会责任(ICSR)的情况。研究1解释了新冠肺炎疫情对中小企业ICSR外部化的催化作用。初步验证了模糊分级评价方法。在新冠疫情的影响下，中小企业履行其ICSR可以提升消费者的品牌态度。研究2采用结构方程模型，对946个有效样本进行实证分析，发现消费者在冠状病毒疫情期间感知到企业的自我牺牲。中小企业可以通过履行ICSR来增强消费者品牌态度的内在解释机制和企业亏损的调节作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Frontiers of Business Research in China BUSINESS-

CiteScore

6.90

自引率

0.00%

发文量

317

审稿时长

5 weeks

期刊介绍： Frontiers of Business Research in China (FBR) is a double-blind refereed quarterly journal in business research. FBR offers a multidisciplinary forum for academics, practitioners, and policy makers that focuses on business administration, and encourages interdisciplinary studies and interactions between Chinese and international researchers. FBR publishes original academic and practical research articles that extend, test, or build management theories, as well as contributions to business administration practice, either in the Greater China region or beyond. The Journal also publishes related commentaries and case studies. FBR invites submissions of high-quality manuscripts in all areas of business administration, without limitations on research methods. Major areas of interest include, but are not limited to: Accounting, Finance, Human resources, International business, Marketing, Management information systems, Operations management, Organizational behavior, and Strategic management.