现实中，企业社会责任（CSR）行动往往被利益相关者解读为动机不真诚一直是困扰企业的难题。针对当前CSR真诚性动机研究碎片化、情境化缺失的现状，本研究把该动机探索放在其它企业不当行为所引发的负溢出情境中，分析此情境下受波及企业CSR行动如何才能被解读为真诚。我们根据受波及者、肇事者以及事件特征三者互动的框架，拟通过调查问卷等一手数据、历史档案等二手数据、案例研究，运用信号理论、利益相关者管理等理论来考察受波及企业CSR从行动到感知为真诚的过程。特别的，本研究提出的利益相关者三个CSR感知悖论：身份与社会角色预期背离、行为与其它线索自相矛盾、结果不达预期，为真正解开CSR真诚性解读过程的黑箱提供了理论工具，从而解释了现实中CSR为何常常不能带来期望中的声誉、合法性或道德资本，反而变成负担。本研究对负溢出情境中受波及者与肇事者的互动、CSR真诚性的触发机制与解读过程等问题都丰富了人们的理解。

In reality, firms that conduct corporate social responsibility activities (CSR) are frequently regarded as insincere by stakeholders. Such problems greatly disturb decision makers of firms. However, evidences provided by extant studies that explore sincere motivation of CSR are fragmentary and lack of context insight. Targeting this condition, his study put the CSR sincere motivation exploration into a context of negative spillover caused by other firm’s misconduct, in which a comprehensive scheme work including bystanders, perpetrators and negative event characteristic is put forward, and to explore how CSR action of a bystander could be perceived to be sincere. Based on signal theory and stakeholder management theory, our study aims to use several research methods, such as first-hand survey, second-hand archival data, typical single or multiple case research, etc., to analyze the process from CSR engagement to perceived CSR sincerity. Specifically, this study provides three perceived paradoxes of stakeholders: identity difference due to inappropriate CSR actions to firm’s social identity, process difference due to signal incongruence, and outcome difference between CSR implementation and expectation, and further argues that solution to these three paradoxes is a key to unfold the black box from CSR engagement to CSR sincere perception. Consequently, this study explains why CSR often can’t bring about expected reputation, legitimacy or moral capital but burden. This study sheds light on the understanding of social interaction between bystanders and perpetrators in the negative spillover context, triggering mechanism of perceived CSR sincerity and process from CSR engagement to perceived CSR sincerity.