Affiliations: [a] Department and Graduate Institute of Accounting, Tamkang University, Taipei, Taiwan | [b] PricewaterhouseCoopers, Taiwan
Correspondence:
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Corresponding author: Yi-Hua Hsieh, Assistant Professor, Department and Graduate Institute of Accounting, Tamkang University, Taipei, Taiwan. Tel.: +886 2 26215656; Ext. 3371; Fax: +886 2 26209738; E-mail: hua@mail.tku.edu.tw
Abstract: In the past, the extant research of CSR was mainly focused on the relations of CSR to organizational performance, financial performance, social responsibility investment, and firm competitiveness. In this paper, from employees' perspective, we used social identity theory, organizational justice theory, and empirical researches to develop our hypotheses. We acquired 278 valid questionnaires and exercise multiple regression and hierarchical regression. These findings revealed that employee perception of the organization's CSR effort has a positive effect on organizational commitment; employee perception of the organization's CSR effort has a positive effect on job satisfaction; job satisfaction has a positive effect on organizational commitment; and partial mediation of job satisfaction in the relationship between employee perception of the organization's CSR effort and organizational commitment.
Keywords: Corporate social responsibility, organizational commitment, job satisfaction, employee perception
