Research Article 1 33
Journal of Management Sciences - Volume 9, Issue 2 2022
By Xiaoping Liu, Hong He
10.20547/jms.2014.2209203
Keywords: CSR disclosures; Knowledge-sharing behavior; CSR altruistic attribution; CSR identification; S-O-R model.

Based on attribution theory and cultural identification theory, we constructed a stimulus-organism-response (S-O-R) model with corporate social responsibility (CSR) disclosures as antecedents and knowledge-sharing behavior (KSB) as a result to explain the underlying mechanisms of different kinds of CSR disclosures and users' KSB in the context of the Chinese Internet. Three hundred and fifty-eight valid responses to a survey questionnaire were analyzed. The results of this study show that CSR disclosures have a positive impact on CSR altruistic attribution, CSR identification, and KSB. External CSR (ECSR) disclosures have a more significant and positive impact on the above variables compared to internal CSR (ICSR) disclosures; CSR altruistic attribution and CSR identification have a positive impact on KSB, and CSR altruistic attribution has a positive impact on CSR identification.

Submission Date: 17 Jun, 2022 Reviews Completed: 29 Sep, 2022
Acceptance Date: 4 Oct, 2022 Publication Date: 9 Oct, 2022