The influence of the corporate social responsibility disclosures on consumer brand attitudes under the impact of COVID-19

Abstract

This study focuses on the use of we-media by small- and medium-sized enterprises (SMEs) to disclose internal corporate social responsibility (ICSR) under the impact of the 2019 novel coronavirus disease (COVID-19). Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs’ ICSR. The fuzzy grading evaluation method is initially verified. Under the impact of COVID-19, SMEs fulfilling their ICSR can enhance consumer brand attitudes. Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period. SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.

Keywords

2019 novel coronavirus disease (COVID-19) / Small- and medium-sized enterprises (SMEs) / Internal corporate social responsibility (ICSR) / Enterprise social responsibility disclosures / Consumer brand attitudes

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2020 Higher Education Press and Springer