企業希望透過企業社會責任得到消費者以及社會大眾的認同，但為何有些企業執行企業社會責任會得到支持，有些卻獲得負面的評價？消費者為何會有不同的反應？答案起因於消費者如何解讀企業執行社會責任的動機。過往的研究大多探討企業社會責任會正向影響消費者的購買意願或是財務績效等等，消費者歸因過程是較少人研究的部分。
企業為了接觸更多潛在客戶，會透過廣告的方式進行宣傳，在執行企業社會責任亦是，為了讓更多人了解企業的社會活動，廣告成了宣揚理念的重要工具，然而要如何宣傳才能使消費者認同企業的善因動機？訊息框架效應被廣泛應用於廣告中，該理論指出，當人們面臨本質相同的決策性問題時，會因為問題的敘述方式不同，造成人們產生偏好逆轉的現象，訊息正反性是否會影響消費者對企業動機的認知與購買意願，是本研究欲探討的重點之一。
本研究以實驗設計法，將兩個不同企業社會活動的情境放於同一份問卷，並以訊息框架加以描述，讓受測者比較兩間公司的企業社會活動。探討當企業執行不同社會活動，並以正、負面訊息描述時，消費者如何解讀企業的善因動機，進而影響購買意願。
結果顯示當企業執行利他型捐贈的企業社會活動，並以正面訊息框架進行宣傳，消費者會將其行為歸因為企業是真誠地想回饋社會，所以信任公司，提高對公司產品的購買意願。當企業執行策略型捐贈的企業社會活動，並以正面訊息宣傳時，消費者會認為企業是為了自身利益才執行企業社會活動，因此無法有效提升購買意願。

The study examined the impact of corporate social responsibility on consumers’ cause perception and purchase intention, moderated by message framing. Experimental design was adopted as research method. In order to compare two CSR types, two scenarios were designed in one questionnaire. 317 samples were collected through online survey via Facebook and PTT, and the number of valid sample is 293. SPSS 22 was then used to perform descriptive statistics, factor analysis, reliability and validity analysis, correlation analysis, paired-sample t test, and linear regression analysis to analyze the collected data for examining the proposed hypotheses.
The result of study shows that when a company implements altruistic-giving activities, consumers believe the company is willing to help the society without expecting benefits and have positive perception on the company’s philanthropic motive. However, when a company implements strategic-giving activities, consumers think that what it done is out of sales or profits, and have negative perception on the company’s philanthropic motive. Also the relationship between CSR type and consumers’ cause perception is moderated by Message Framing, which indicates that under positive framing, people have more positive perception toward the company’s philanthropic motive executing altruistic-giving activities compared to strategic-giving activities.

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