|dc.description.abstract||Corporate social responsibility (CSR) has occupied the attention of practitioners and academics for decades, and it is a ﬁeld with the remarkable meaningfulness for academia, industry, and society. In this study, we think that once the firms invest in CSR activities, there must be employees who could help the firms reach the agendas set for the CSR since the employees are a part of the stakeholders, and it means that they have remarkable power and legal right to twist the firms’ decisions. However, the previous studies rarely explore the employees’ views of the firms’ CSR practices, and rarely indicate the antecedents of the employees’ perceptions which might influence their behaviors and attitude toward the firms’ CSR practices. Thus, the proposes of this study here are to examine the relationships among the firms’ CSR practices, employees’ organizational identification (OID), and employees’ CSR perceptions, and explore what the mediating roles of employees’ CSR-induced attributions will be in this framework.
The main subjects in this survey is focusing on the employees from Taiwan’s publicly listed firms in 2015. The present study has conducted analysis in two waves: at time 1, we have collected data by reviewing the CSR reports which are published by the firms in 2015 to understand the situation of the CSR practices adopted by the firms up to the 2014; at time 2, we have executed a survey via questionnaires in 2015 to collect employees’ CSR perceptions, employees’ OID, and employees’ CSR-induced intrinsic and extrinsic attributions. These two waves will help us establish a time-lagged data and assist us with verifying the causal relationship of this research framework. Ultimately, by sending 680 questionnaires, a total of 614 valid questionnaires from 633 employees in 34 companies are returned, representing an overall response rate of 93.1% and a valid response rate of 90.3%. After matching the data from time 1 and time 2, we ultimately retain 430 employee samples from the 22 firms because some firms have no CSR report published in 2015. According to the statistic outcomes, this study confirms that:
1.There is a positive relationship between the firms’ CSR practices and employees’ CSR perceptions;
2.There is a positive relationship between the employees’ OID and employees’ CSR perceptions;
3.The positive relationship between the firms’ CSR practices and employees’ CSR perceptions will be fully mediated by employees’ CSR-induced intrinsic attribution;
4.The positive relationship between the employees’ OID and employees’ CSR perceptions will be partially mediated by employees’ CSR-induced intrinsic attribution.
Keywords: CSR, organizational identification, CSR-induced attributions, and CSR perceptions||en_US|