中文摘要：

以425家民营企业为样本进行研究,发现高管的宗教虔诚正向影响企业的两种社会责任行为,且企业社会责任态度在其中起中介作用;正式制度感知与宗教虔诚对企业社会责任态度的影响有替代性,其与宗教虔诚的交互项通过企业社会责任态度对内部企业社会责任行为的间接影响显著;企业绩效强化了企业社会责任态度对外部企业社会责任行为的正向影响,也强化了宗教虔诚通过企业社会责任态度对外部企业社会责任行为的间接作用。

英文摘要：

By investigating 425 private firms in China, this study finds that top managers＇ religious piety are positively related to inside and outside corporate social responsibility behavior, and CSR attitude plays a mediating role between these relationships. It also finds that this perception negatively moderates the relationship between religious piety and CSR attitude which also mediates the relationship between the interaction of formal institution perception and religious piety, and ICSR. Besides, the moderating roles of firm performance are investigated. It is found that firm performance positively moderates the relationship between CSR attitude and OCSR,and the mediation effect of religious piety, through CSR attitude, on OCSR is significant.