The aim of this article is to contribute to understanding the importance of considering the effect of employees’ perceptions of Socially Responsible Human Resource Management (SR-HRM) on employee commitment. Results, applied to different levels of the organization (HR managers, line managers and employees) show, on one hand, that there is a relationship between a SR-HRM and employee commitment, and on the other hand, that employees’ perceptions have an influence on the extent to which these relationships are developed. HR managers and line managers perceived SR-HRM in a similar way and line managers and non-managerial employees generally did too. The frequency with which line managers disagree with employees’ perceptions about socially responsible practices was low. Suggestions for HRM practice and future research are provided.