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Advances in Psychological Science    2020, Vol. 28 Issue (6) : 1004-1014     DOI: 10.3724/SP.J.1042.2020.01004
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Differential responses of employees to corporate social responsibility: An interpretation based on attribution theory
YAN Aimin,LI Yali,XIE Julan(),LI Ying
School of Business, Central South University, Changsha 410083, China
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Abstract  

Corporate social responsibility (CSR) attributions refer to the process through which individuals make subjective judgments regarding a company’s motivations for implementing CSR practices. CSR attributions are crucial for CSR practices to have their intended positive effects. We review the literature on CSR attributions in order to summarize the individual, leadership, and organizational factors influencing CSR attributions. In addition, from the perspectives of social exchange and social identity theories, the influence mechanisms of CSR attributions on employee attitudes and behaviors are discussed. We provide suggestions for future research including: (1) Clarify the unique antecedents and outcomes of different corporate social responsibility attributions; (2) Draw on attribution theory to explore the mechanisms through which CSR attributions are formed; (3) Explore how multiple factors influence CSR attributions at the same time; (4) Investigate how attributions influence CSR fairness heuristics; (5) Conduct localized research on CSR attributions in the Chinese context.

Keywords corporate social responsibility      attribution theory      organizational trust      organizational identification     
ZTFLH:  B849: C91  
Corresponding Authors: Julan XIE     E-mail: julia_xie@csu.edu.cn
Issue Date: 22 April 2020
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Aimin YAN
Yali LI
Julan XIE
Ying LI
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Aimin YAN,Yali LI,Julan XIE, et al. Differential responses of employees to corporate social responsibility: An interpretation based on attribution theory[J]. Advances in Psychological Science, 2020, 28(6): 1004-1014.
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http://journal.psych.ac.cn/xlkxjz/EN/10.3724/SP.J.1042.2020.01004     OR     http://journal.psych.ac.cn/xlkxjz/EN/Y2020/V28/I6/1004
维度 维度内涵 代表性研究
利己-利他归因
利己归因 履行社会责任是为了提高企业效益 Ellen et al., 2006; 张倩 等, 2015; 马晨 等, 2015
利他归因 履行社会责任是为了提升社会福利
价值观-利益相关者-战略-利己归因
价值观驱动的归因 履行社会责任符合企业的价值观 Ellen et al., 2006; Vlachos et al.,
2010
利益相关者驱动的归因 履行社会责任是出于利益相关者的压力
战略驱动的归因 希望增加销售额或减少风险或损失
利己驱动的归因 希望利用这份事业而不是帮助成就事业
内-外部归因(真诚-自我服务归因)
内部归因(真诚归因) 履行企业社会责任是出于其仁慈价值观 Du et al., 2007; Vlachos et al.,
2013
外部归因(自我服务归因) 履行企业社会责任是为了获得回报或避免惩罚
实质性-象征性归因
实质性归因 践行社会责任是为他人服务, 以满足社会需求 Donia et al., 2016
象征性归因 实施企业社会责任是为了提高声誉和利润, 满足战略需求
真实-不真实归因
真实的归因 在社会责任实践中塑造的形象与其真实身份相一致 Mcshane et al., 2012
不真实的归因 在社会责任实践中塑造的形象与其真实身份不一致
其他
慈善归因 员工认为公司是真正为有意义的事业作出贡献 Raub, 2017
公共关系动机归因 实践是为加强品牌和与外部利益相关者关系 Gatignon-Turnau et al., 2015
  
个体因素 领导因素 组织因素
人口统计因素 个体心理因素
性别(Raub, 2017)
年龄(Gatignon-Turnau et al., 2015; Donia et al., 2017)
组织任期(Vlachos et al., 2017)
企业伦理态度(马晨等, 2015)
员工的情感投入、公平感知
(McShane et al., 2012)
信任倾向(Donia et al., 2016)
自尊(马晨等, 2017)
魅力型领导(Vlachos et al., 2013)
领导者的情感投入(McShane et al., 2012)
领导者组织任期、领导者归因(Vlachos et al., 2017)
企业社会责任计划的资源承诺持续性、企业社会责任计划要素间的一致性、企业社会责任的嵌入程度(McShane et al., 2012)
组织的仁慈意图、目标承诺、企业社会责任计划的特殊性(Donia et al., 2016)
  
结果变量 代表性研究 研究发现 影响方式
态度 忠诚倾向 Vlachos et al. (2010) 价值观驱动、战略驱动/利己驱动的归因与忠诚倾向正/负相关; 利益相关者驱动的归因与忠诚倾向不相关 直接影响
组织认同 McShane et al. (2012) 真实/不真实型归因与组织认同正/负相关 直接影响
工作态度 Donia et al. (2017) 实质性/象征性归因与工作态度正/负相关 直接影响
情感承诺 Raub (2017) 仁慈归因与情感承诺正相关 直接影响
工作满意度 Vlachos et al. (2013) 内部/外部归因与工作满意度正/不相关 直接影响
马晨等(2015,2017) 企业社会责任利他/利己归因水平越高, 员工的企业社会责任感知与工作满意度间的正相关关系越强/不显著 调节作用
情感承诺 马晨等(2015, 2017) 企业社会责任利他/利己归因水平越高, 员工的企业社会责任感知与情感承诺之间的正相关关系越强/不显著 调节作用
组织自豪感 张倩等(2015) 企业社会责任利他/利己归因水平越高, 员工的企业社会责任感知与组织自豪感之间的正/负相关关系越强 调节作用
组织信任 Roeck et al. (2012) 企业社会责任利己归因水平越高, 员工的企业社会责任感知与组织信任之间的正相关关系越强 调节作用
亲社会身份感知 Gatignon-Turnau et al.
(2015)
公共关系动机的归因会削弱企业对员工志愿服务的支持与员工对企业亲社会身份认知之间的正相关关系 调节作用
组织承诺 Lee et al. (2017) 内部/外部归因水平越高, 员工的企业社会责任感知与组织承诺之间的正相关关系越弱/不显著 调节作用
行为 员工联系 McShane et al. (2012) 真实/不真实型归因与员工联系正/负相关 直接影响
角色内/外绩效 Story et al. (2015) 内部与外部归因都高时, 才能促进角色内/外绩效 直接影响
个人绩效 Donia et al. (2017) 实质性/象征性归因与个人绩效正/负相关 直接影响
员工拥护 Vlachos et al. (2017) 真诚型/自我服务型归因与员工拥护正/不相关 直接影响
行为承诺 Raub (2017) 仁慈归因与行为承诺正相关 直接影响
工作投入、创造力 Chaudhary et al. (2018) 内部/外部归因与工作投入、创造力正/不相关 直接影响
积极口碑 Vlachos et al. (2010) 价值观驱动、战略驱动和利益相关者驱动/利己驱动的归因与积极口碑正/负相关 直接影响
工作场所越轨行为 Ahmad et al. (2017) 内部归因/外部归因与工作场所越轨行为负/正相关 直接影响
组织公民行为 Lee et al. (2017) 内部/外部归因水平越高, 员工的企业社会责任感知与组织公民行为之间的正相关关系越弱/不显著 调节作用
  
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