Abstract:  In recent years, a series of brand crisis events regard to corporate social responsibility (CSR), appeared continuously in our country, which caused rising numbers of consumers strong doubt and criticism on the motivation of CSR engagements. The consumer perception of corporate hypocrisy has become a social phenomenon that cannot be ignored in the practice of corporate social responsibility. These types of phenomena reflect the mismanagement of relationships between the enterprises and their stakeholders. Many current publications of corporate social responsibility start their studies only from one dimension angle, words and deeds. Actually, due to different perspectives of multiple stakeholders, CSR can be dividend into technical CSR and institutional CSR, which have different intermediate mechanisms and can be categorized into legitimacy identification and perceptive moral capital. Based on the analysis of perception changing process of stakeholders, the formation mechanism of perceptions of corporate hypocrisy can be explained.

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