The double-edged sword of corporate social responsibility: How does value orientation affect consumer choice between CSR and corporate ability

This study examines the dual impact of corporate social responsibility (CSR) and corporate ability belief (CSR-CA) on consumer decision-making, with a special focus on the moderating effect of value orientation on this process. Through a questionnaire survey, the research analyzes consumer purchase intention under different CSR situations and verifies the mediation effect of altruistic attribution and value orientation, as well as the adjustment effect of CSR-CA belief. The results show that high CSR awareness can significantly increase consumers' willingness to buy, and altruistic attribution plays an intermediary role in this process. In addition, value orientation plays a key moderating role, and consumers with a strong collectivism tendency are more inclined to respond positively to CSR behavior. Research shows that companies need to consider the balance between CSR, corporate ability, and customer value orientation in their CSR strategies to better meet market demands and enhance competitiveness.