This study proposes a theoretical framework of public announcement intention from a perspective of corporate social responsibility, including nine propositions developed to help explain the framework. In the proposed framework, public announcement intention is positively influenced by CSR attitude and opportunism judgment, while CSR attitude is positively influenced by opportunism judgment. Besides, CSR attitude is also positively affected by organizational values and benefit expectations but negatively affected by competitive pressure. Furthermore, opportunism judgment is positively influenced by benefit expectations but negatively influenced by competitive pressure and information asymmetry. Collectively, this study provides a good example for understanding the specific issue of public announcement intention in CSR and is an important complementary research for previous studies in the CSR area.
- Information asymmetry
- Organizational values