The impact of digital CSR disclosure on customer trust and Engagement: The moderating role of consumer deontology and law obedience

Abstract

Corporate social responsibility (CSR) has come under increasing scrutiny by various stakeholder groups in the last few decades, with a growing number of firms nowadays employing digital means to disclose aspects of their socially responsible behavior to enhance their image and reputation. Anchored in Voluntary Disclosure Theory and Customer Engagement Theory, this study builds and tests a conceptual model focusing on digital CSR disclosure and its impact on customer trust and engagement. Using a sample of 675 British consumers, we show that a firm’s digital disclosure of CSR issues pertaining to employee welfare, consumer protection, eco-friendly practices, and community involvement positively affects consumer trust. Trust was subsequently found to have a favorable impact on customer engagement. Finally, the association between each of the four dimensions of digital CSR disclosure and consumer trust was revealed to be stronger in the case of consumers characterized by high levels of deontology and law obedience.