The Impact Of CSR Activities' Information Disclosure Strategy On Corporate Social Responsibility Association

With the upgrading of consumers' knowledge and awareness,more and more consumers begin to pay attention to Corporate Social Responsibility(CSR);and relevant studies also pointed out that consumers are more willing to give more positive assessment to those who doing well.In recent years,corporate social responsibility has attracted widespread attention of scholars and enterprises;On the one hand,scholars focus their attention on CSR's impact on capital market and enterprise value?consumers' attitudes towards Corporate Social Responsibility and subsequent behavioral responses?the factors affecting consumers' perception of CSR?as well as the communication and disclosure of CSR etc.On the other hand,many enterprises regard CSR as an integral part of the business process,some even bring it into the strategic level.Even though good CSR image can bring many benefits for the enterprise,not all CSR activities can get better results,its influenced by many factors from enterprises and environment;one of the factors is corporate social responsibility disclosure.At present,the pattern of China's corporate social responsibility disclosure is relatively simple,releasing corporate social responsibility reports is the main way,and relatively single act on the capital market.With the development of information technology,the channels and methods of corporate social responsibility information disclosure have become diversified,and more and more enterprises propagate CSR information through the network media.Then how to transfer the CSR information to consumers through the network media,how to communicate the information with consumers,how to carry out information display to obtain a good image of CSR.Through the observation and summary of enterprise practice,two kinds of typical CSR activity information disclosure methods are extracted:"Reporting timely" strategy and "Periodic Reportage" strategy;"Reporting timely" strategy refers to the enterprise release CSR activities information in the network media in time after each event;Enterprise,who use the "Periodic Reportage" strategy,chosen to publish the CSR information within a certain period of time at fairly regular intervals.Then,whether the two kinds of strategies have different effects,and which strategy can be used to stimulate positive attitudes and behaviors of consumers,and maximize the effect of CSR activities.In this paper,we compared the two different strategies,through the two progressive experimental research method,to explore which strategy is more likely to induce a better perception of consumers,and the best combination of different information disclosure strategies and CSR activities.This paper introduces Consumer Perceived Motivation Attribution as an intermediary variable to explore its mechanism;and at the same time,two different activity attributes(the activity theme coherence and the fitness)are incorporated into the model as moderator variables.In this study,two progressive experimental methods are used,and all the subjects are University students;Study 1 are used to compares the two different strategies by simulating different information disclosure;the study 2 adopt the experimental design of 2("Reporting timely" strategy vs "Periodic Reportage"strategy)*2(activity theme coherence high vs low)*2(the fitness high vs low),and compares and analyzes the influence of different activity characteristics on the main effect.The following conclusions are obtained,based on the analysis of experimental data.(1)"Periodic Reportage" strategy leads to positive consumers'CSR associations(CSRA)more easily.(2)"Periodic Reportage" strategy is more likely to arouse consumers' altruistic attribution to CSR behavior,and then lead consumers' positive social responsibility association.(3)Both fitness and activity theme coherence can influence the relationship between information disclosure strategy and consumer perceived motivation attribution;the influence of "Reporting timely" strategy on self-regard motivation attribution will be weaken,when the activities theme is highly coherence,but it will be strengthen,when the activities theme is fit.This paper focus on the impact of CSR disclosure on consumers' corporate social responsibility associations,shift the research's angle of view to the choice of social responsibility information disclosure strategy.It breaks through the status that the study of CSR information disclosure is focusing on the capital market,and the CSR reports.And it enriches the antecedent factors of consumer perceived motivation attribution and corporate social responsibility association;provides a theoretical basis and guidance for the communication of CSR activities in the network environment.But there are still some limitations in this paper,such as:all participants involved in the studies are from the university group,selecting the auto industry and the virtual enterprise name M,it may be affect to the external validity of the study to some extent.Using the screenshot of Weibo to simulate the enterprise practice might make the stimulation to the subjects cannot be the same with the reality,and then affect the experimental research.