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Previous studies have examined the relationship between corporate social responsibility and corporate`s business performance (especially, consumers` corporate evaluation). According to them, the corporate social responsibility influences the consumers` corporate evaluation. A small and medium sized company as well as a large company is asked to conduct socially responsible actions, however, it is not easy to find a study that focuses on whether the effect of the corporate social responsibility on the consumers` corporate evaluation is different by the size of company. In this paper, we classified the corporate social responsibility into the four dimensions (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility), and investigate the differences between a small and medium sized company and a large company in the effects of the four dimensions on the consumers` corporate evaluation. We showed that the each dimension of the corporate social responsibility had an positive effect on the corporate image regardless of the size of company. In addition, we demonstrated that the effects of the four dimensions on the company image were different by the size of company; The legal responsibility and ethical responsibility are more influential to the corporate image of a large company than to that of a small and medium sized company, however, the effects of economic responsibility and philanthropic responsibility are not different by the size of company.

The Effect of Corporate Social Responsibility on Corporate Image : Large versus Small and Medium Sized Company