When a firm actively engages in CSR practices, does the leader always make ethical decisions? Drawing on social cognitive theory and the ethical decision-making literature, we develop a model to explain how a leader makes unethical decisions in an active CSR-practicing environment. Specifically, we argue that a firm's CSR practices do not necessarily translate into the leader's ethical decisions, and on the contrary, it may lead to the opposite. The relationship between a firm's CSR practices and its leader's unethical decisions is mediated by the leader's moral cognitive process (moral licensing and moral imagination) toward the firm's CSR practices, and this relationship is further moderated by the leader's altruistic values. Results from multi-method studies largely support our predictions.

当一家公司积极参与企业社会责任实践时，领导者是否总是做出符合道德的决策？借鉴社会认知理论和道德决策文献，我们开发了一个模型来解释领导者如何在积极的企业社会责任实践环境中做出不道德的决策。具体来说，我们认为企业的企业社会责任实践并不一定会转化为领导者的道德决策，相反，它可能会导致相反的结果。企业的企业社会责任实践与其领导者的不道德决策之间的关系是由领导者对企业社会责任实践的道德认知过程（道德许可和道德想象）调节的，并且这种关系进一步受到领导者的利他主义价值观的调节。多方法研究的结果在很大程度上支持了我们的预测。