中文摘要：

2015年中国300强企业慈善捐款达60.03亿元,形成鲜明对照的是,消费者对企业社会责任行为动机的质疑呈整体上升趋势。企业耗费巨资履行社会责任反遭遇感知伪善,无疑与其初衷背道而驰,而现有理论不能充分解释这一现象的原因。自Wagner等学者2009年在营销顶级期刊开启感知品牌伪善相关研究以来,学者多从社会学借鉴感知个体伪善研究中言行不一的分析框架,把企业社会责任单维化,显然不能反映由多样性利益相关者所决定的企业社会责任类型的差异性和复杂性,所以应从利益相关者视角揭示感知品牌伪善的形成机制。根据利益相关者特征划分企业社会责任类型——技术性和公共性,进而引入其中间机制——合法性理论和感知道德资产理论,最终验证企业社会责任类型的交互作用、企业社会责任类型与宣传的交互作用对感知品牌伪善的影响。考虑到企业社会责任的经济和社会双重影响,这一成果将指引企业正确履行社会责任,促进企业和社会良性互动。

英文摘要：

In recent years, a series of brand crisis events regard to corporate social responsibility （CSR）, appeared continuously in our country, which caused rising numbers of consumers strong doubt and criticism on the motivation of CSR engagements. The consumer perception of corporate hypocrisy has become a social phenomenon that cannot be ignored in the practice of corporate social responsibility. These types of phenomena reflect the mismanagement of relationships between the enterprises and their stakeholders. Many current publications of corporate social responsibility start their studies only from one dimension angle, words and deeds. Actually, due to different perspectives of multiple stakeholders, CSR can be dividend into technical CSR and institutional CSR, which have different intermediate mechanisms and can be categorized into legitimacy identification and perceptive moral capital. Based on the analysis of perception changing process of stakeholders, the formation mechanism of perceptions of corporate hypocrisy can be explained.