近年來，雖有不少企業積極實施社會責任，但另一方面，企業社會失責行為(corporate social irresponsibility，CSI)亦時有所聞。學者定義 CSI 為企業行動導致對於他人的(潛在)不利或損害。並提出有意的及無意的 CSI 之分類。本計畫提出一個消費者對於企業失責行為的知覺、心理反應及行為意向的整合模型，試圖解釋(一)消費者面對企業社會失責行為(CSI)如何歸類其為有意的及無意的 CSI?此外，從歸因理論(attribution theory)之角度，又有哪些可能影響分類 CSI的因素？(二)消費者面對有意相對於無意的 CSI 時，其心理反應又有何不同? 外界專家資訊的不一致/矛盾是否會調節消費者負面行為意願? 除此之外，消費者對於該 CSI 事件的涉入程度，對於該品牌的原有關係是否影響其負面反應？(三)消費者因為 CSI 事件所引起的負面心理反應如何影響其行為反應？本計畫以調查法探討研究問題，共計回收244份有效資料。資料分析結果顯示，消費者對CSR的歸因會影響其對CSI的歸類，而消費者對CSI的歸類會影響消費者對企業產生的負面情緒反應進而影響後續的行為意願。此外，消費者對CSI的涉入程度、品牌承諾以及企業的回應誠意也有部分的調節效果。最後本計畫亦提出一些管理意涵供企業實務參考。 Corporate social responsibility has been prevalent in nowadays. However, business misconducts have never been rare. Researchers in management academia have recently considered studying corporate social irresponsibility (CSI) could enrich the understanding of CSR and research interest has been emerged. Among other definitions, CSI is defined by Lin-Hi and Muller (2013) as “corporate actions that result in (potential) disadvantages and/or harm to other actors.” The present research aims to propose an integrated model explaining how consumers perceive CSI, their psychological reactions, and behavioral responses. Specially, this research addresses three set of research questions: (1). How would consumer categorize CSI into unintentional type and intentional type? Would consumer’s attribution for firm’s CSR motive has to do with the categorization, and would corporate brand social responsibility association (brand personality) effect CSI categorization? (2) What are the psychological reactions when consumers learn about a firm’s CSI? Would category of CSI influence psychological reactions? And whether consumer’s brand commitment and CSI involvement moderate “psychological reactions relationships – negative behavioral intention”? (3) What influence consumer’s willingness to punish firms that result in CSI? Furthermore, what influences consumer’s choice among behavioral response types? This project conducted a survey to investigate the research questions. There were 244 valid responses in total. The results showed that consumers’ CSR attribution had impacts on the CSI categorization. Moreover, consumers’ CSI categorization had impacts on their negative emotions which in turns had impacts on their relating behavioral intentions. Finally, consumers’ CSI involvement, brand commitment and perceived sincerity of response indeed had some moderating effects on the proposed relationship. This project also provided some managerial implications for businesses.