本研究欲了解企業執行CSR並通過何種資訊來源可較有效率的轉化為消費者的購買行為。通過文獻探討，本研究推論CSR類型與資訊來源的一致性決定消費者對企業執行CSR的反應。由於廣告的可信任度低於公共報導，因此本研究認為，強制性CSR與可信任度高的公共報導來源其一致性更高，而非廣告。
本研究以問卷來檢驗CSR類型(強制性及自願性)與消費者的資訊來源(廣告及公共報導)對顧客信任與購買意圖的影響是否存在差異，進而探討品牌商譽對顧客信任與消費者購買意圖的影響。以上班族為受測對象，共560份有效問卷做為研究樣本，並以變異數分析進行假說檢定。研究結果發現，強制性CSR與顧客信任、購買意圖的正向影響皆大於自願性CSR，此外，強制性CSR透過公共報導相較於廣告更正向提升顧客信任，而自願性CSR則通過廣告資訊來源較能提升購買意圖。
The relationship between CSR and consumer purchase intentions is still inconclu-sive. This study investigates the types of CSR which companies implement and which sources of information can be more efficiently converted into consumer purchases. Through literature review, this study infers that the consistency between CSR types and information sources determines consumers reaction to CSR implementation. Since ad-vertising is less trustworthy than public reporting, this study argues that mandatory CSR is more consistent with public sources because of its high trustworthiness.
This study uses questionnaire to examine the different effects of CSR type (mandatory and volun-tary) and the consumers information source (advertising and public reporting) on cus-tomer trust and brand reputation. The sample was collected from the office workers in the northern region. We collected 560 valid questionnaires, and the hypothesis was veri-fied by ANOVA. The findings of the study found that the positive impact between mandatory CSR and customer trust and purchase intention is more significant than that of voluntary CSR. In addition, mandatory CSR can positively increase purchase inten-tion through public reporting sources; voluntary CSR has a positive effect on purchase intention through advertising sources.
