The effects of managerial and employee attributions for corporate social responsibility initiatives

Although corporate social responsibility (CSR) can affect employees, we know little about how it affects them. Employees’ interpretation of CSR is important because of the paradoxical nature of CSR. When firms operate in ways that seem counter to their nature (i.e., pursuit of social good rather than profit), the causal attributions of affected employees are crucial to understanding their work-related behavior, as is the role of contextual factors such as leadership processes in shaping these attributions. Drawing from attribution and social learning theories, we develop a multilevel social influence theory of how CSR affects employees. We integrate managers as second observers in the baseline actor (i.e., firm)—observer (i.e., employee) dyad, whereas most attribution theory research has focused on single actor–observer dyads. Multisource field data collected from 427 employees and 45 managers were analyzed using hierarchical linear modeling. Managers’ genuine (self-serving) CSR attributions are positively related to employees’ genuine (self-serving) CSR attributions; and the strength of the relationship between managers’ and employees’ genuine CSR attributions depends on managers’ organizational tenure. Employees’ genuine CSR attributions also are positively related to employee advocacy, whereas—interestingly—employees’ self-serving CSR attributions do not appear to harm employee advocacy.