Abstract

Purpose This study aims to apply attribution theory to examine how internal stakeholders’ attributions affect the perceived company’s corporate social responsibility (CSR) initiatives on employees’ pro-environmental behavioral intention through a mediated perceived CSR authenticity. Design/methodology/approach A questionnaire-based survey was used because of the standardized questions and ease of acquisition of the target data with the assistance of a Web-based tool. Findings The perceived company’s other-centered CSR motives are positively associated with the perceived authenticity of the CSR engagement. The small company had a significantly stronger relationship than the large company. The perceived company’s self-centered CSR motives are not associated with the perceived authenticity of the CSR engagement. The perceived authenticity of CSR engagement is positively related to its own pro-environmental behavioral intention. Research limitations/implications A larger sample size across different industries can improve the result. When the authors examine the effect of company size, multi-group sizes can be used instead of two groups. The above scenario usually works in normal businesses. How about the “dirty” business situation? Examples of dirty businesses are tobacco, gambling, alcohol and mining companies. During their business operations, they destroy our environment or create harmful effects on our health. Thus, dirty businesses engaging in CSR practices at the same time seems contradicting. Practical implications The management should ensure that employees perceive the company’s CSR initiatives as other-centered rather than self-centered. Company size matters in terms of delivering other-centered CSR messages. Specifically, employees who work in a small company (i.e. less than 100 employees) are more favorable to other-centered CSR messages. Originality/value This study extends the CSR literature by examining how internal stakeholders’ attributions (i.e. employees’ attribution) of the perceived company’s CSR initiatives influence employees’ pro-environmental behavior through a mediated perceived CSR authenticity.

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