Prior research on Corporate Social Responsibility (CSR) has documented how specific CSR activities relate to responses of relevant stakeholders, mainly examining employees. However, it is as yet unclear whether these findings generalize to other types of CSR activities or to responses of other stakeholder groups. In fact, results from studies to date also show inconsistent effects in need of further explanation.

In this contribution we offer a new perspective on this literature. We extend current insights on organizational CSR activities and stakeholder support, by elaborating on the psychological mechanisms that can explain these relations. We draw together recent developments on organizational anthropomorphism with insights on organizational identification, to argue that the impact of CSR activities on a broad range of stakeholder responses depends on perceptions of organizational morality. We connect prior work on organizational ethics, CSR, and stakeholder support, to social psychological theory and research on impression formation, impression management, and impression updating. This new perspective allows us to broaden the current debate on CSR and stakeholder support.

Building on this analysis, we propose a new model that offers a roadmap for future research. We explain the impact of organizational CSR on stakeholder responses, by highlighting perceived organizational morality as a key mediating variable. We then proceed to consider likely moderators of this relation distinguishing between (a) characteristics of the organization, (b) characteristics of (communications about) CSR activities, and (c) characteristics of the perceivers. On the basis of this extended model we develop specific predictions, and review initial evidence supporting these prediction.

先前关于企业社会责任 (CSR) 的研究记录了具体的 CSR 活动如何与相关利益相关者的反应相关，主要是检查员工。然而，目前尚不清楚这些发现是否适用于其他类型的企业社会责任活动或其他利益相关者群体的反应。事实上，迄今为止的研究结果也显示出不一致的影响，需要进一步解释。

在这篇文章中，我们为这些文献提供了一个新的视角。我们通过详细阐述可以解释这些关系的心理机制，扩展了当前对组织 CSR 活动和利益相关者支持的见解。我们将组织拟人化的最新发展与对组织认同的见解结合起来，认为企业社会责任活动对广泛的利益相关者反应的影响取决于对组织道德的看法。我们将先前关于组织伦理、企业社会责任和利益相关者支持的工作与社会心理学理论和关于印象形成、印象管理和印象更新的研究联系起来。这种新观点使我们能够扩大当前关于企业社会责任和利益相关者支持的辩论。

在此分析的基础上，我们提出了一个新模型，为未来的研究提供了路线图。我们通过强调感知的组织道德作为一个关键的中介变量来解释组织 CSR 对利益相关者反应的影响。然后我们继续考虑这种关系的可能调节因素，以区分（a）组织的特征，（b）CSR活动（沟通）的特征，以及（c）感知者的特征。在这个扩展模型的基础上，我们制定了具体的预测，并审查了支持这些预测的初步证据。