I Think They Think We are Good Citizens: The Role of Meta-Perceptions in Employees' Reactions to Corporate Social Responsibility

Abstract

Successfully managing employees' corporate social performance (CSP) perceptions requires insights into their antecedents. However, not much is currently known on the subject. We contribute to the micro-level corporate social responsibility (CSR) literature in two ways: (a) we investigate the antecedents of employees' CSP perceptions; (b) we integrate both customers' perceptions of CSP-as these are construed by employees-and employees' own CSP perceptions into a comprehensive framework. Specifically, we examine (a) the antecedent role of employee-customer CSR causal meta-attributions (i.e., what employees think customers think about the company's motives underlying CSR programs); and (b) the antecedent and moderating role of employee-customer CSP meta-perceptions (i.e., what employees think customers think about the company's overall social performance) on employees' CSP perceptions and, in turn, on employees' affective organizational commitment. Our study highlights that employees' CSR assessments are more complex than previously thought with employees guessing the perceptions (and attributions) others make about their firm.

Keywords: CSR, Employees, Social Identity Theory, Affective Commitment, Multi-Level, Moderation Effects

JEL Classification: M12, M14