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ORCID

Nouf Alrayes:0000-0001-8748-9002

Abdullah Alhidari:0000-0001-5926-7437

Keywords

CSR, corporate hypocrisy, satisfaction in a crisis, gratitude, attribution theory, customer gratitude reciprocity cycle

Abstract

Crises, such as economic downturns or global health pandemics, pose significant business challenges. Engaging in CSR initiatives that contribute to societal well-being can help mitigate the negative consequences of crises, reinforce customer gratitude, and minimize corporate hypocrisy. CSR is critical in shaping a company’s accountability and ethical responsibilities. Consequently, there is an opportunity for the firm to see the role of CSR and how it affects customers’ responses and attitudes during any difficult situation. Drawing upon attribution theory and the customer gratitude reciprocity cycle, a conceptual framework was developed to test the impact of CSR on the variables: corporate hypocrisy, satisfaction in crisis, and gratitude for the F&B industry and the telecom sectors. We gathered 1220 responses, 620 for the F&B industry and 600 for the telecom sector. The results for the telecom industry suggest that CSR impacts corporate hypocrisy, satisfaction in crisis, and gratitude. However, for the F&B industry, CSR impacts only corporate hypocrisy and gratitude, and it does not impact satisfaction during a crisis.

Acknowledgments

Funding

The research received no funds.

Declaration of Conflicting Interests

The author declared no potential conflicts of interest with respect to the research, authorship, and publication of the article.

Declaration about the scope of AI utilization

The authors did not use an AI tool in the preparation of the article.

First Page

1

Last Page

21

Page Count

21

Received Date

9.04.2025

Revised Date

02.12.2025

Accepted Date

09.01.2026

Online Available Date

30.03.2026

DOI

10.7172/2449-6634.jmcbem.2026.1.1

JEL Code

M14, M31

Publisher

University of Warsaw

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