Abstract: Taking the grounded theory as the main analyzing tool, this paper makes use of the related literatures to explore the driving factors of enterprises’ pseudo-social responsibility behaviors. It constructs a driving factors model of enterprises’ pseudo-social responsibility behaviors with three-level coding, from which 12 sub-categories and 3 corresponding major-categories, namely external pressure, internal pressure and fraud tolerance, have been obtained. In addition, the results also indicate that the acting paths of the three main categories are not the same. In particular, the external pressure is external motivation, the internal pressure is internal motivation, and the fraud tolerance is situational motivation. On such basis, this paper gives further discussion on the research results and theoretical contributions, and then puts forward some management suggestions for the governance of enterprises’pseudo-social responsibility behaviors.

Key words: social responsibility; pseudo-social responsibility; moral hypocrisy; driving factors; grounded theory