Abstract

This study aimed to explore the relationship of consumer attributions, consumer skepticism toward CSR, and its influence on perceived CSR in Taiwan. Final usable questionnaires received from 659 respondents to reach the return rate of 78.8%. After confirming reliability and validity of survey questionnaire, the structural equation modeling was used for tests the model. Results were summarized as follows: (a) value-driven motives are negatively related to CSR skepticism, which was significant; however, the relationship was positive association. (b) CSR skepticism is positively related to ethical responsibility, which was supported. (c) CSR skepticism is negatively related to philanthropic responsibility, which was significant; however, the relationship was positive association. This study may make a positive contribution for business managers to understand the expectations of consumers in Taiwan.

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