The Employee Attributions of Corporate Hypocrisy in Corporate Social Responsibility: An Explore Research Based on Grounded Theory

From a global perspective, the hypocrisy of enterprises in fulfilling their social responsibilities has become a common phenomenon. However, theoretical research on corporate hypocrisy, especially in the micro level, is still insufficient. To enrich the theoretical achievements of corporate hypocrisy in the micro level, this study adopted the grounded theory methods to explore the employee attributions of corporate hypocrisy in Corporate Social Responsibility (CSR) and dig deeper into the internal links and role paths between the attributions. After the process of defining problems, collecting data, three-level coding, construction theory, and saturation test, we used dates from 21 employees and found that the employee attributions of corporate hypocrisy consist of six major categories: capacity limitation, external pressure promotion, lack of supervision, sincerity of keeping promises, speculation, and external tolerance. Besides, this study proposed a mechanistic model of the employee attributions of corporate hypocrisy in CSR and pointed out that the degree of external tolerance, the sincerity of keeping promises, and speculation play moderating roles in the main effect. Moreover, the speculation also plays a mediating role in the moderation effect of external tolerance' moderation.