許多關於企業社會責任的研究皆表明，企業應選擇與本身事業相關性較高之社會責任，消費者將會有較為正面的反應。但亦有針對負面形象企業之研究顯示，負面企業則必須挑選與本身業務關聯性低的社會責任，而其中兩類研究具有相矛盾之處；且過往關於負面企業執行社會責任之研究相對較少仍有待眾人努力，所以本研究以此為出發，針對負面形象企業社會責任的社會利益顯著性對企業信任度的影響進行探討及分析。採用實驗設計法建立兩種情境取得資料。並選擇烈酒品牌作為負面企業的代表標的。其中研究架構中，自變數為社會利益顯著性，依變數為企業信任度，並納入歸因理論作為中介變數，消費者涉入程度為干擾變數進行相關討。

數據分析顯示，社會責任社會利益顯著性對於企業信任度具有顯著影響，且發現消費者真誠歸因在其中的影響上具有中介效果，而消費者形象改善歸因則無，亦無發現消費者涉入程度具有調節效果。

因此本研究結果推論，社會責任的社會利益顯著性與企業信任度具有密不可分的關係，且消費者對企業動機歸因，會以真誠的程度作為是否信任的一句，並不會因企業具有形象改善的動機而產生不信任的想法
進而對企業信任度產生影響。表示當負面企業執行企業社會責任時必須仔細考慮社會責任的社會利益顯著性及是否帶給消費者真誠的感覺，否則可能導致對於公司信任產生懷疑，違背企業原先欲達成的結果。

Many previous studies on corporate social responsibility show that firms should choose social responsibility that is highly relevant to their careers and that consumers will have a more positive response. But there are also negative image for the enterprise research shows that negative companies must be selected social responsibility which is lowly relevant to their careers, and two of them have contradictory; and the past on the implementation of negative corporate social responsibility research is relatively less than the research on normal company.
The research on the impact of the social interests of corporate social responsibility on corporate trust is discussed and analyzed. Using the experimental design method to establish two scenarios to obtain information. And choose the spirits brand as the representative of the negative business. Among the research structures, the independent variables are the social benefits, and the variables are the company trust, and the attribution theory is included as the mediator variable. The degree of the involvement of the consumers is related to the moderator variables.
The data analysis shows that the social responsibility of social significance has a significant impact on the company trust, and found that consumers in good faith in which the impact of the intermediary effect, and consumer image improvement is not, nor found that consumers The degree of adjustment has the effect.
Therefore, the results of this study deduced that the social interests of the social interests of the significant and corporate trust has a close relationship, and consumer motivation to the enterprise, will be in good faith as a sincere attribution, and will not have the image Improve the motive and produce the idea of distrust And then have an impact on corporate trust. Said that when negative corporate social responsibility to implement social responsibility must carefully consider the social benefits of social significance and whether to give consumers a sincere feeling, otherwise it may lead to doubt for the company's trust, contrary to the original business to achieve the results.

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