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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

symbolic motivational attributions and the interactive role of perceived ICSR and ECSR.
This approach enables an integrative and realistic understanding of how employees
process CSR perceptions. Overall, our findings underscore the importance of alignment
and authenticity in organizational CSR strategies. They also indicate that adopting a

balanced approach toward ICSR and ECSR can not only foster substantive attributions but
also enhance employee commitment and organizational identity.
In summary, this study confirms that employees simultaneously form both substantive

and symbolic motivational attributions regarding CSR activities. These attributions are
influenced by the perceived interaction between ICSR and ECSR practices. Employees of
organizations that adopt a balanced approach toward ICSR and ECSR are more likely to
form substantive attributions, which enhances organizational identification. By contrast,
employees of organizations that adopt an imbalanced approach toward CSR tend to

experience a sense of skepticism and low levels of organizational identification. Overall,
our parallel mediation moderated model provides a comprehensive understanding of
how employees interpret CSR efforts. The model also underscores the psychological

mechanisms underlying the link between CSR and organizational identification.

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