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

查看全文 作　　者：Fengjun [1]Liu;Lu [1]Meng;Yijun [1]Zhao;Shen [1]Duan 机构地区：[1]Business School,Renmin University of China,Beijing 100872,China 出　　处：《Frontiers of Business Research in China》索引2020年第14卷第4期,共22页 基　　金：supported by the Fundamental Research Funds for the Central Universities,and the Research Funds of Renmin University of China(20XNL01B). 摘　　要：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. 关 键 词：2019 novel coronavirus disease(COVID-19) Small-and medium-sized enterprises(SMEs) Internal corporate social responsibility(ICSR) Enterprise social responsibility disclosures Consumer brand attitudes