近年來許多企業紛紛投入資源於各類社會事件中，企業社會責任已成為一個熱門話題，而許多研究指出當企業在履行社會責任時，社會事件的類型及消費者價值觀均會影響消費者該對企業的態度，然而顯少有研究在探討社會事件類型及消費者價值觀間的關係，及對消費者態度所產生的影響。此外，有學者根據配適假說觀念提出，當消費者知覺贊助商形象與贊助事件形象一致性越高時，會使消費者把對贊助事件的正向態度轉移至贊助商，進而使消費者對贊助商給予正向態度回應。綜觀上述，本研究將要探討品牌/社會事件一致性及消費者價值觀/社會事件一致性對消費者態度及行為之影響。
為回應上述研究問題，此研究採用問卷調查法，且運用隨機抽樣的方式來選取受測者。在前測問卷中我們列出12間台灣知名且有投入社會事件的企業，讓受測者選出他們心中印象深刻有在履行社會責任的企業，透過前測結果得知全家便利商店為消費者最有印象在執行社會事件的企業，因此在主要問卷中，本研究以全家便利商店為研究對象。一開始我們共發出去350份問卷，最後據統計結果得知共回收309份有效問卷，有效問卷回覆率為88.3%。
根據研究結果顯示，消費者確實對有在執行社會責任的企業給予較正向態度。當消費者知覺企業形象與所執行社會事件形象一致時，消費者會較容易移轉對他們對社會事件的正面態度至執行的企業，進而對此企業產生較佳品牌態度及較高的購買意願；此外，部分結果顯示消費者確實會被與自我價值觀及形象相似的社會事件所吸引，進而對執行此社會事件的企業產生正向態度。我們建議企業應該要投入資源於與自我形象相符的社會事件，且可藉由分析目標客群找出他們共有的價值觀，再針對不同價值觀的消費者執行適當的社會事件，進而吸引且使他們對公司品牌及產品生正向態度及行為。

Previous studies indicated both of the types of Corporate Social Responsibility (CSR) and consumer value will influence customer response toward businesses (Fraj, 2006; Lii &; Lee, 2012). However, relatively little attention has been paid to the potential impact of the relationship between these two variables on consumers’ response and perceptions toward a company. In addition, Tsai and Wu (2011) used match up theory to point out if the image of sponsor is congruent with sponsor events, consumers will respond more positive attitude toward company. Hence, the purpose of this research aims to investigate the effect of brand/cause fit and consumer/cause fit on consumer response.
To address these research questions, survey research method using convenience sampling will be carried out to measure subjects’ perceptions. Furthermore, the FamilyMart is our research subject in formal questionnaire according to pretest results that the 12 corporations which practice CSR initiatives were used to test consumer impression. In formal questionnaire, the total 350 copies were sent out to general public. Finally, 309 valid copies were received and the valid response rate is 88.3%.
The research findings indicate that, generally, customers respond positive attitude and behavior toward companies’ CSR practice. Also, the higher fit between corporation images and CSR initiatives really lead customers to respond more positive brand attitude and purchase intention. However, the partially results point out that consumers will give positive responses when they perceive congruency between the image of CSR initiatives and themselves. To conclude, this study suggests company should engage in CSR initiatives which have similar image with themselves. Also, business can practice specific CSR initiatives toward their target customers who have different value.

List of Contents
Abstract (Chinese)..................................... i
Abstract............................................... ii
Acknowledgement.........................................iii
List of Contents........................................iv
List of Figure..........................................vi
List of Table...........................................vi
Chapter 1 Introduction................................. 1
1.1Research Background and Motivation.................. 1
1.2Research Questions and Objectives................... 5
1.3 Expected Contribution.............................. 7
Chapter 2 Literature Review............................ 9
2.1 Corporate Social Responsibility.................... 9
2.1.1 The Definition and Dimension of Corporate Social
Responsibility................................ 9
2.1.2 The Classification of Corporate Social
Responsibility................................ 14
2.2 Value.............................................. 24
2.3 Hypotheses......................................... 29
2.4 Research Framework................................. 35
Chapter 3 Methodology.................................. 36
3.1 Research Design and Participant.................... 36
3.1.1Pretest....................................... 36
3.1.2 Formal Questionnaire......................... 38
3.2 Sampling and Data Collection....................... 41
3.3 Data Analysis...................................... 42
Chapter 4 Research Result and Data Analysis............ 44
4.1Sample Demographic.................................. 44
4.2 Reliability........................................ 44
4.3 Hypotheses Test.................................... 46
4.3.1 The Effect of Brand/Cause Fit on Consumer
Response..................................... 46
4.3.2 The Interaction Effect between the Types of CSR
and Consumer Value........................... 53
4.3.3 The Effect of Perception Congruency between the
Image of CSR Initiatives and Consumer Value on
Consumer Response........................... 59
5.1 Discussion......................................... 63
5.2 Management Implications............................ 69
5.3 Research Limitation and Direction of Future
Research........................................... 71
Reference.............................................. 76
Appendix 1 Pretest Questionnaire....................... 81
Appendix 2 Formal Questionnaire........................ 84

 
List of Figure
Figure 1. The Research Framework....................... 35
List of Tables
Table 1 The classification of corporate social
responsibility................................. 21
Table 2 Consumer Perception on Corporations’ CSR
involvement.................................... 37
Table 3 Response Description........................... 38
Table 4 Sample Demographic............................. 45
Table 5 Cronbach’s Alpha of all variable............... 46
Table 6 The Descriptive Statistic of Four CSR initiatives
on Brand Attitude.............................. 47
Table 7 The Descriptive Statistic of Four CSR initiatives
on Purchase Intention.......................... 47
Table 8 ANOVA Table of the Four Types of CSR Initiatives
on Brand Attitude.............................. 49
Table 9 The Post Hoc Analysis of the Four CSR initiatives
on Brand Attitude.............................. 49
Table 10 ANOVA Table of the Four Types of CSR Initiatives
on Purchase Intention......................... 49
Table 11 The Post Hoc Analysis of the Four CSR initiatives
on Purchase Intention......................... 50
Table 12 Regression Table of Brand/Cause Fit on Brand
Attitude...................................... 52
Table 13 Regression Table of Brand/Cause Fit on Purchase
Intention..................................... 53
Table 14 The Factor Analysis of Consumer Value......... 57
Table 15 Correlation Coefficient Between the Types of CSR
Initiatives and Consumer Value................ 59
Table 16 The Association Between Consumer Value on Brand
Attitude...................................... 61
Table 17 The Association Between Consumer Value on Purchase
Intention..................................... 62

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