隨著環境和社會責任越來越受到政府和社會的關注,企業社會責任(CSR)溝通的重要性變得至關重要。儘管先前的研究已經深入研究了社交媒體上企業社會責任傳播的各種模式,但參與式企業社會責任活動能為企業帶來的實際經濟優勢仍然存在相當大的不確定性。因此,本研究致力於運用歸因理論來探討社交平台上參與式企業社會責任活動傳播所產生的感知互動性、企業社會責任歸因和企業社會責任可信度之間的複雜聯繫。此外,本研究也試圖調查消費者的反應,包括線上品牌參與度、對公司的態度和購買意圖。同時,本研究也考慮了企業聲譽對感知互動性和企業社會責任歸因之間關係的調節影響。總的來說,本研究的整體目標是更深入地理解參與式企業社會責任措施如何塑造企業與消費者之間的動態,並延伸到為企業帶來經濟價值的行為意圖。最後,本研究希望為品牌提供更實質的見解,以制定有效的企業社會責任溝通策略。;As environmental and social responsibility gain increasing attention from both government and society, the significance of corporate social responsibility (CSR) communication becomes paramount. While previous research has delved into various modes of CSR communication on social media, there remains considerable uncertainty regarding the actual economic advantages that participatory CSR activities can bring to corporations. Hence, this study endeavored to employ attribution theory to explore the complex connections between perceived interactivity, CSR attribution, and CSR credibility resulting from the communication of participatory CSR campaigns on social platforms. Additionally, it sought to investigate consumer responses, encompassing online brand engagement, attitudes toward the company, and purchase intentions. Furthermore, the study also considered the moderating influence of corporate reputation on the relationship between perceived interactivity and CSR attribution. In essence, the overall goal of this study was to gain a deeper comprehension of how participatory CSR initiatives shaped the dynamics between corporations and consumers, extending to behavioral intentions that hold economic value for companies. Ultimately, the study aspired to provide more substantive insights for brands to develop effective CSR communication strategies.