近幾年來，企業希望透過企業社會責任來得到消費者以及大眾的認同，但為何有些企業執行企業社會責任會得到負面評價、有些企業卻被社會所支持? 消費者為何什麼會有不同的反應?這歸咎於消費者如何去解讀企業執行企業社會責任的動機。過往研究中，大部分皆在探討企業社會責任會正向影響消費者的再購意願、公司名譽等等，消費者歸因過程是較少人研究的部分。
故本研究以實驗設計法，將兩個不同社會責任活動的情境放於同一份問卷，讓受測者比較兩間公司的社會責任活動。探討當企業執行不同的企業社會責任活動，消費者如何去解讀公司的行為以及何種消費者歸因會對公司的態度會產生較強的正面態度。
結果顯示當企業執行利他捐贈型的企業社會責任，消費者會將其行為歸因為企業是出自於內心想回饋社會，所以對公司會持有較強的正面態度。當企業執行策略捐贈類型之社會責任，消費者會認為企業基於外界壓力或者是為了自身利益才執行企業社會責任，其對公司的正面態度將會減弱。

The purpose of this study is to explain whether or not the consumers’ attributions of corporate Social Responsibility cause different attitudes toward the company. The research method used in the study is experimental design. In order to compare two CSR types, this research designs two scenarios in one questionnaire and all items measured by semantic differential scales. SPSS 22 was used to perform factor analysis and independent t-test to analyze the collected data.

The results show that when a company implements altruistic-giving activity, consumers believe that the company is willing to help the society without expecting benefits and so have stronger positive attitude towards the firm. However, when a company implements strategic-giving activity, consumers think the company implements CSR because of the sales or pressure from stakeholders and so have a weaker positive attitude towards the company.

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