Integrating Corporate Social Responsibility (CSR) and Sustainability Linkages with Employees’ Perceptions and Competence-Mediating Role of CSR Culture

The study examines the effect of corporate social responsibility (CSR) culture on the relationship between CSR strategy–sustainability linkages, ethics and the CSR outcomes in public sector organizations in India. Using a sample of 200 lower-, middle- and upper-level CSR managers, a mediation model by Baron and Kenny was outlined and tested. Results demonstrate that CSR strategy–sustainability linkages and ethics have a positive relationship with CSR culture and CSR outcomes. Further, CSR culture has a positive relationship with the CSR outcomes of employees’ CSR perceptions and competence. While CSR culture fitfully mediated the relationship between ethics and competence, partial mediation was found in all other cases. Thus, the adoption of strategic and sustainable CSR not only leads to desirable CSR outcomes but is also associated with a better fit between CSR and culture. Hence, strategic and sustainable CSR and organizational ethics must facilitate greater congruence between CSR and organizational culture.