Is Doing Better to Employee Beneficial for Company? The Mediating Effect of Corporate Social Responsibility Attribution

Chi-Shiun Lai, Chin-Fang Yang, & Chia-Chun Lin

Department of Business Administration, National Yunlin University of Science & Technology

Department of Accounting Information, Da-Yeh University

Abstract: This study explores the impact of corporate social responsibility (CSR) for employee on employee’s perception of CSR and the mediating effects of CSR attribution. The survey, conducted by judgmental sampling, consists of a total of 423 employees whose companies are engaged in CSR activities. Utilizing confirmatory factor analysis and structural equation modeling, the results are as follows. (1) CSR for employee will influence the employees’ attribution for the company engaging the CSR activities. CSR for employee will positively affects value-driven and strategic-driven attribution and negatively affects employee’s egoistic-driven attribution; (2) Value-driven attribution positively affects employee’s perception of CSR; (5) CSR for employee positively affects employee’s perception of CSR; (6) Value-driven attribution plays a partial mediating role between CSR for employee and employee’s perception of CSR.

Keywords: corporate social responsibility, perception of CSR, CSR attribution.