CSR beyond symbolism: The importance of substantive attributions for employee CSR engagement

Abstract

Despite acknowledging employees' significance in implementing CSR strategies, a common deficiency lies in comprehending the fundamental incentives driving their participation in CSR initiatives. Drawing from cognitive consistency theory, this research strives to construct a moderated mediation framework elucidating the mechanisms and circumstances through which employees' perceptions of CSR as either substantial or symbolic can shape their involvement in CSR endeavors. To empirically validate the study framework, the research collects primary data, gathered through two time-lagged surveys from 820 employees to assess employee-level variables. This data was analyzed using Structural Equation Modeling (SEM) in AMOS. The study's intriguing findings revealed that how CSR is perceived plays a pivotal role: when seen as substantive, it remarkably enhances CSR engagement, whereas a symbolic interpretation has an adverse effect and even triggers employee cynicism which further entailing a counterproductive connection with CSR engagement. More interesting findings came to light – CSR attribution, when combined with employees' communal values, remarkably predicts CSR engagement, either substantive or symbolic. Our study has important implications for organizations seeking to enhance their CSR engagement efforts.