CSR Perceptions and Brand Attitudes in Chinese Luxury Hospitality: The Moderating Effect of Ads vs. Media Reports

The fit between corporate social responsibility (CSR) and luxury is a debated topic and there is limited understanding regarding how the CSR initiatives of a luxury hotel are differently perceived and responded to by customers. The present study analysed the fit between CSR and luxury in China’s luxury hospitality industry by investigating customers’ CSR perceptions as well as their brand attitudes. According to the attribution of CSR motives, this study classified consumers’ four CSR perceptions, including CSR washing, corporate hypocrisy, corporate citizenship, and shared value creation. An experimental study was implemented with 400 luxury customers. It was found that when the CSR information of a hotel was disclosed by advertisements, participants reported stronger perceptions of CSR washing and corporate hypocrisy as well as weaker perceptions of corporate citizenship and shared value creation than when the CSR information was disclosed by media reports. Different CSR perceptions were found to differently influence customers’ brand attitudes. Their brand attitudes were positively influenced by the perceptions of corporate citizenship and shared value creation and were negatively influenced by the perceptions of CSR washing and corporate hypocrisy. In view of this, the present study argued that the fit between CSR and luxury in the hospitality industry is associated with whether consumers perceive CSR initiatives positively or negatively.