ABSTRACTThis study aims to seek ways to make corporate social responsibility (CSR) a vehicle for the sustainable development of companies and society. It examines the effect of CSR beneficiary positioning on purchase intention based on social exchange theory. It also investigates the moderating roles of product category, situation, and consumer's self‐monitoring level based on impression management theory. The results show that consumers will be more likely to buy products from those companies which employ a self‐benefit CSR positioning. In addition, the findings also suggest that the effect of the CSR beneficiary positioning on purchase intention depends on product type, situation, and self‐monitoring level. Specifically, when the impression management motivation is heightened, people will pay more attention to information about companies' CSR efforts. Thus, CSR beneficiary positioning will have less effect on purchase intention. However, the effect of CSR beneficiary positioning persists when the motivation is not heightened. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment