The Theory of Reasoned Action to CSR Behavioral Intentions: The Role of CSR Expected Benefit, CSR Expected Effort and Stakeholders

Chuanmin Mi (), FangKai Chang, ChingTorng Lin and YuHsuan Chang
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FangKai Chang: Department of Information Management, Da-Yeh University, Changhua 51591, Taiwan
ChingTorng Lin: Department of Information Management, Da-Yeh University, Changhua 51591, Taiwan
YuHsuan Chang: College of Management, Da-Yeh University, Changhua 51591, Taiwan

Sustainability, 2018, vol. 10, issue 12, 1-17

Abstract: During the past several years, many governments and non-government organizations in the world made efforts to promote policies and activities regarding corporate social responsibility and proposal of relevant regulations. However, scandals of international financial organizations and transnational corporations are enduring issues, which threaten to reduce social responsibility to a mere corporate slogan. This is not only the basis for sustainable operations but, also it is a vital academic issue. Understanding the factors behind the intention of a corporation’s social responsibility practice is a problem that governments and other governance organizations urgently need to solve and is also an issue that scholars and other relevant workers need to pay attention to and investigate. This study tries to discuss the behavioral intention behind social responsibility practices, and to point out exogenous factors, corresponding with theory of reasoned action, among the factors proposed by literature regarding corporate social responsibility. Then we apply structural equation modelling to analyze each hypothesis of the study. Finally, the results show several determinants which empirically affect behavioral intentions towards social responsibility practices. This study serves as a supplement for present literature, which did not clearly explain the reason why corporations hesitate to put social responsibility into action. In addition, although the theory of reasoned action was widely used to discuss the motive of various reasoned actions, the current study might be a pioneer in using theory of reasoned action to discuss the behavioral models for corporate social responsibility practices and discussing the applicability of the theory of reasoned action based on empirical data.

Keywords: corporate social responsibility (CSR); theory of reasoned action (TRA); behavior intentions; expected CSR benefit; expected CSR effort; CSR stakeholders (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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