Corporate social responsibility activities do not always cause a positive response from consumers. Sometimes consumers have a negative response to corporate social responsibility activities. Hypocrisy perception of consumer towards corporate CSR activities can lead to their negative response to CSR activities. The relationship among consumer CSR expectation, hypocrisy perception and consumer attitudes is discussed by simulation. Consumer CSR expectation can positively affect the attitude of consumers to company, consumer CSR expectation can positively impact on consumer hypocrisy perceptions, and consumer hypocrisy perceptions negatively impact on consumer attitudes towards the company. In the implementation of CSR, companies should establish a good corporate image, follow with CSR activities of its similar enterprises and communication with consumers frequently, to avoid the consumer's hypocrisy perception towards CSR. In this way, the effect of CSR can be achieved effectively.