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Congruence Effects in Post-crisis CSR Communication: The Mediating Role of Attribution of Corporate Motives

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Abstract

Corporate social responsibility (CSR) has grown on the corporate agenda and is at the heart of today’s corporate culture. While much research has examined CSR strategies and effects, the effects of post-crisis CSR communication have received relatively little academic attention. Therefore, this paper uses two experimental studies to examine several key contingency factors that influence consumers’ responses to post-crisis CSR initiatives. Results suggest that consumers demonstrate more favorable responses when a company launches a CSR initiative congruent with the crisis issue, or when the crisis is the result of an accident rather than a transgression. Further, the congruence between the crisis issue and the pre-crisis CSR initiative moderates the consistency effects between pre- and post-crisis initiatives. Such findings should be understood by considering the mediating role of corporate CSR motives’ consumer attributions, which was evidenced in this study. This study theoretically contributes to an improved understanding of the underlying mechanism of the post-crisis CSR information process and managerially contributes to the strategic development of effective post-crisis CSR initiatives given a particular situation.

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Correspondence to Sojung Kim.

Appendix

Appendix

Study 1

Part A: Crisis Description


[Accident Crisis]


Last year was one of the toughest years for Company A, an information technology corporation. The company specializes in desktop and notebook computers, servers, network management software, printers, digital cameras, and calculators, as well as other technology-related products. However, CNN was the first to report that Company A was involved in polluting the Sierra Mac River last year. The pollution ultimately resulted from the spilling of phenol, an addictive chemical. Company A claimed that it had discovered a malfunctioning pipeline linking the phenol storage tank and the production line for phenolic rosins a few days before the accident. Company A replaced the pipeline, but the preparatory pipeline accidentally ruptured, and 30 tons of phenol poured into the Sierra Mac River that flows near Company A. The State was not set to file charges against Company A in view of the event’s accidental nature.

[Transgression Crisis]


Last year was one of the toughest years for Company A, an information technology corporation. The company specializes in desktop and notebook computers, servers, network management software, printers, digital cameras, and calculators, as well as other technology-related products. However, CNN was the first to report that Company A was involved in polluting the Sierra Mac River last year. The pollution ultimately resulted from the spilling of phenol, an addictive chemical. A few days before the accident occurred, Company A routinely inspected the pipeline linking the phenol storage tank with the production line for phenolic rosins, and inspectors found a crack in the pipeline. The company chose not to immediately repair the decrepit facilities, and continued using it for the next few days. Consequently, the pipeline ruptured and 30 tons of phenol poured into the Sierra Mac River that flows near Company A. The State was set to file charges in this event.

Part B: Abstract from Company A’s Corporate Responsibility Report

[Congruence]


Since dealing with the tremendous environmental disaster to the Sierra Mac River last year, as a company we have made every effort to be a more socially responsible corporation. For example, we have launched our latest environmental project to help water conservation. We have established an environmental defense fund and donated to Waterkeeper, a non-profit organization committed to protecting, improving, and enhancing the ecological, recreational, and community values of local rivers and their watersheds.

[Incongruence]


Since dealing with the tremendous environmental disaster to the Sierra Mac River last year, as a company we have made every effort to be a more socially responsible corporation. For example, we have launched our latest charity project to help underprivileged families. We have established poverty funds and donated to One Community, a non-profit organization committed to promoting children’s education among underprivileged families and improving the quality of their lives.

Study 2

Part A: Abstract from DreamTech, Inc.’s Corporate Responsibility Report, Published at the End of 2014

Since our company was founded, we have made every effort to be a socially responsible corporation. Our corporate social responsibility activities have long focused on environmental responsibility. For example, we launched our environmental care project to help with water conservation. We have established [an environmental defense fund and donated to “Waterkeeper Foundation,” a non-profit organization committed to protecting, improving, and enhancing the ecological, recreational, and community values of local rivers and their watersheds in developing countries].

[a children’s education fund and donated to “Children’s Rights Foundation,” a non-profit organization committed to helping promote children’s education among underprivileged families in developing countries, and improving the quality of their lives].

Part B: News Story

CNN Report—On March 28, 2015, the Sierra Mac River received an influx of the toxic chemical phenol, an addictive chemical. The source of the phenol was traced back to a pipeline belonging to DreamTech Electro-Materials, Inc. Officials from DreamTech admitted to reporters that a few days before the accident occurred, their personnel had routinely inspected the pipeline that links the phenol storage tank with the production line for phenolic rosins. Their internal report identified a crack in the pipeline, but for reasons that company officials did not go into, the company took no immediate action to address the issue, and continued using it for the next few days. It would appear that as a consequence, the pipeline ruptured, and 30 tons of phenol waste poured into the Sierra Mac River that flows near the company.

Part C: Abstract from the Corporate Social Responsibility Page on DreamTech, Inc.’s Corporate Website Accessed Today

Since the phenol spill into the Sierra Mac River was first reported last month, DreamTech has made every effort to clean up the waste, and has doubled all inspections of factory facilities and workplace supervision. Additionally, we have recommitted to being a more socially responsible corporation in our community. For example, our latest charity project involves establishing [a watershed protection fund aimed at sustaining and enhancing watershed functions that affect the plant, animal, and human communities within the Sierra Mac River’s watershed boundaries].

[a child welfare fund aimed at providing protection, education, healthcare, and opportunities to disadvantaged children and their families within the Sierra Mac River’s watershed boundaries].

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Kim, S., Choi, S.M. Congruence Effects in Post-crisis CSR Communication: The Mediating Role of Attribution of Corporate Motives. J Bus Ethics 153, 447–463 (2018). https://doi.org/10.1007/s10551-016-3425-y

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