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Internal-External CSR Balance or Favoritism? Exploring the Impacts of Perceived Internal and External
Corporate Social Responsibility on Employee Organizational Identification from the Attribution Perspective

Internal-External CSR Balance or Favoritism? Exploring the
Impacts of Perceived Internal and External Corporate Social
Responsibility on Employee Organizational Identification from

the Attribution Perspective

Shu-Chen Chen, Department of Business Administration, Ming Chuan University
Chih-Jen Hu, Department of Business Administration, Ming Chuan University
Na-Ting Liu, Department of Business Administration, Ming Chuan University

1. Purpose/Objective

Although corporate social responsibility (CSR) is often classified as internal CSR
(ICSR) or external CSR (ECSR), many empirical studies still conceptualize CSR as a
unidimensional construct and overlook the potential differential effects of perceived ICSR
and ECSR on employee attitudes and behaviors. According to attribution theory (Kelley,
1973), employees interpret CSR activities on the basis of their perceived underlying

motives, which can be broadly categorized as either substantive (i.e. genuinely aimed at
social welfare) or symbolic (i.e. driven by impression management). Although multiple
studies have indicated a relationship between CSR perception and employees’ attribution

of organizational motives, the effects of the inconsistencies between perceived ICSR
and ECSR on employees’ motivational attributions remain underexplored. Specifically,
CSR is regarded as a factor that enhances organizational identification. However, social
identity theory (Tajfel, 1975) posits that these outcomes strongly depend on the perceived
authenticity and prestige of each organization. When employees perceive CSR initiatives

as symbolic, particularly when ECSR is emphasized at the expense of ICSR, they tend
to experience a sense of disappointment, which may reduce their identification with their
organization. By contrast, when employees perceive CSR as substantive, they tend to

experience a sense of enhanced self-worth through their affiliation with a morally reputable
organization. In this study, we develop a parallel mediated moderation model in which the
interaction between perceived ICSR and ECSR influences organizational identification
through dual attribution pathways (i.e. substantive and symbolic).

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