Corporate support for the sustainable development goals: Effects of symbolic and substantive communication

The public increasingly expects companies to speak out and act in relation to serious societal issues and corporate involvement is necessary to accomplish the SDGs. At the same time, scholars have noted a tendency toward symbolic (i.e., not supported by evidence or organizational change) corporate support for the SDGs. Guided by legitimacy theory, we used an online experiment to understand how symbolic and substantive corporate social responsibility and corporate social advocacy messaging related to SDG 3 and SDG 13 affected consumer perceptions and behavior intentions. Altogether, participants reacted favorably and similarly to SDG messaging compared to a control message. However, substantive communication offered advantages in terms of higher ratings of company reputation and lower perceptions of hypocrisy. Meanwhile, CSR messages could be particularly helpful for reducing perceptions of hypocrisy alongside boycott intentions. Finally, perceptions of moral legitimacy, authenticity, and hypocrisy acted as mediators.