Page 121 - 35-2

NTU Management Review Vol. 35 No. 2 Oct. 2025

5. Originality/Contribution

This study makes several key contributions to the literature on CSR and
organizational behavior. First, this study draws on attribution theory (Kelley, 1973) to

provide a theoretical basis for examining the effect of the interaction between perceived
ECSR and ICSR on substantive and symbolic motivational attributions. Unlike past
studies treating CSR attribution as a binary variable, our study indicates that substantive
and symbolic attributions can coexist and operate along a continuum. These arguments can

be extended to explain how the interaction between perceived ECSR and ICSR influences
substantive or symbolic attributions at the same time. In this context, we argue that
ICSR perception may strengthen the positive relationship between ECSR perception and
substantive attribution but weaken the negative relationship between ECSR perception and

symbolic attribution.
Second, to further clarify the effects of potential antecedents of organizational
identification, this study draws on social identity theory (Tajfel, 1975) to provide an
empirical explanation for the opposite effect of motivational attribution on employee

organizational identification. In other words, this study contributes to the literature
by exploring how substantive attribution may be positively associated with employee
organizational identification and how symbolic attribution may be negatively associated
with employee organizational identification.

Third, this study explores whether CSR is inherently beneficial for employees.
Although past literature suggests that CSR enhances organizational identification, this
study indicates that this effect depends on the motivational attributions of employees.
When CSR is perceived as symbolic, it can have a negative effect on employee-

organization relationships. Drawing on attribution theory and social identity theory, this
study provides a theoretical explanation for the mediating role of motivational attributions
in explaining the relationship between the interaction of ECSR and ICSR perception on
organizational identification.

Fourth, this study introduces a parallel mediated moderation model that can be
used to explore the complex interdependencies between CSR perceptions and employee
outcomes. Using our theoretical model, we establish the incremental validity of
organizational identification by capturing both the mediating role of substantive and

113