Resumen de CSR as a Selling of Indulgences: An experimental investigation of customers' perceptions of CSR activities depending on corporate reputation

Anne-Kathrin Ulke, Laura Schons

• Companies are increasingly investing in CSR whereby companies with a bad reputation are no exception. The study at hand empirically examines customers' evaluations of corporate credibility as a reaction to companies' CSR engagement contingent on the firms' corporate reputation. Drawing from psychological theories on contrast and recency effects, a conceptual framework is derived which proposes that firms with a bad reputation will benefit more from engaging in CSR compared to those with a favorable reputation. The framework is put to test using a large ( N = 1,717), cross-industry sample (including evaluations of 71 independent firms from varying industries), and a between-subjects experimental design (CSR info is given versus no CSR info is given). Results confirm that, indeed, whereas companies with a bad reputation significantly benefit from CSR in terms of an increase in corporate credibility, there is no positive effect of CSR for companies with a good reputation. [ABSTRACT FROM AUTHOR]