| Summary: | 碩士 === 國立雲林科技大學 === 企業管理系 === 103 === In Taiwan, the increasing development of CSR has become a trend if companies concern for sustainable development or want to enhance their competition. However, research on CSR has tended to focus on consumers or outcome on employees’ perception of CSR. It reveals that CSR research on the employee level is not well developed at present. In order to get better understanding of its influencing on employees’ perception of CSR, this study explore the impact of CSR on employee to employee’s perception of CSR and CSR attribution mediates CSR on employee and employee’s perception of CSR.
The survey, conducted by judgmental sampling, consists of a total of 423 employees whose companies are engaged in CSR activities. Utilizing confirmatory factor analysis (CFA) and structural equation modeling (SEM), the results are as follows:
(1).CSR on employee negatively affects egoistic-driven attribution.
(2).CSR on employee positively affects value-driven attribution.
(3).CSR on employee positively affects strategic-driven attribution.
(4).Value-driven attribution positively affects employee’s perception of CSR.
(5).CSR on employee positively affects employee’s perception of CSR.
(6).Value-driven attribution is a partial mediator between CSR on employee and employee’s perception of CSR.
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