Linking human values to consumer CSR perception: The moderating role of consumer skepticism
Corporate Social Responsibility and Environmental Management
School of Business and Law
This paper examines the effect of human values on consumer CSR perception towards cosmetic companies. Since consumer skepticism is on the rise, its moderating effects are also investigated in this paper. Questionnaires were collected from 479 consumers of seven cosmetic companies which were subsequently analyzed via structural equation modelling. Findings revealed that human values such as self‐enhancement and openness to change have a significant influence on consumer CSR perception. Consumer skepticism was also found to moderate the relationship between human values of openness to change, self‐transcendence and conservation towards consumer CSR perception. The results allow decision‐makers to better understand the influence of consumers' value system on their CSR perception while elucidating the boundary conditions played by consumer skepticism, amplifying the need for organizations to engage in authentic and sincere CSR practices. This study tested the boundaries of the Schwartz Human Values Theory which has been expanded to measure consumer CSR perception.