This study focuses on the use of we-media by small- and medium-sized enterprises (SMEs) to disclose internal corporate social responsibility (ICSR) under the impact of the 2019 novel coronavirus disease (COVID-19). Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs’ ICSR. The fuzzy grading evaluation method is initially verified. Under the impact of COVID-19, SMEs fulfilling their ICSR can enhance consumer brand attitudes. Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period. SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.

本研究重点研究2019新型冠状病毒病（COVID-19）影响下中小企业（SME）利用自媒体披露内部企业社会责任（ICSR）的情况。研究一解读了COVID-19对中小企业ICSR外化的催化效应。初步验证了模糊分级评价方法。在COVID-19的影响下，中小企业履行ICSR可以提升消费者的品牌态度。研究二采用结构方程模型，对946个有效样本进行实证分析，发现消费者在新冠疫情期间感知企业的自我牺牲精神。中小企业可以通过履行ICSR来增强消费者品牌态度的内部解释机制和企业损失的调节作用。