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University of Vaasa - Vaasan yliopisto

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voluntariness” proposed by Moore & Benbasat (1991) to construct the empirical<br />

model for CSR implementation willingness as shown in Figure 2.<br />

Below are the regression equations:<br />

CSRi�α0�β1×(relative advantage) i�β2×(compatibility) i�β3×(complexity) i<br />

�β4×(observability) i�β5×(levels <strong>of</strong> non-voluntariness) i<br />

�εi ……………………………….…………………………………(1)<br />

where, α0 is a constant; βi is the coefficient <strong>of</strong> the i-th independent variable; εi<br />

is the residual.<br />

And the research hypotheses are as followings:<br />

H1: The acknowledgement <strong>of</strong> the relative advantage <strong>of</strong> CSR implementations has<br />

positive impact on willingness <strong>of</strong> engaging in CSR.<br />

H2: The acknowledgement <strong>of</strong> the compatibility <strong>of</strong> CSR implementations has positive<br />

impact on willingness <strong>of</strong> engaging in CSR.<br />

H3: The acknowledgement <strong>of</strong> the complexity <strong>of</strong> CSR implementations has negative<br />

impact on willingness <strong>of</strong> engaging in CSR.<br />

H4: The acknowledgement <strong>of</strong> the observability <strong>of</strong> CSR implementations has positive<br />

impact on willingness <strong>of</strong> engaging in CSR.<br />

H5: The level <strong>of</strong> the non-voluntariness <strong>of</strong> CSR implementations has positive impact<br />

on willingness <strong>of</strong> engaging in CSR.<br />

808

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