TY - JOUR
T1 - How does perceived corporate social responsibility affect organizational performance? Evidence from South Korean multinational corporations
AU - Song, Jihoon
AU - Lee, Joonghak
AU - Kim, Sungjun
N1 - Publisher Copyright:
© 2026 Taylor & Francis Group, LLC.
PY - 2026
Y1 - 2026
N2 - This study examines the impact of the organizational level of perceived corporate social responsibility (CSR) on organizational performance. Multinational corporations have emphasized the importance of social responsibility to address environmental, social, and governance issues across the globe. Therefore, we investigate whether a firm’s CSR in the workplace influences employee-related attitudes and organizational performance. Based on 1,509 employees nested in 47 firms, our multilevel analysis shows that perceived CSR is positively related to employees’ affective commitment, and the relationship between CSR and organizational performance is partially mediated by affective commitment. Our findings suggest that a firm with a higher level of perceived CSR can have a better organizational performance. Also, an employee’s attitude can act as a mediator between a firm’s CSR and organizational performance. Due to the data from a single organization in South Korea, the findings might not be generalized to other organizations or countries. This study can solve the mixed results between a firm’s CSR and organizational performance. In addition, it reveals the mechanism of how perceived CSR can contribute to performance through affective commitment.
AB - This study examines the impact of the organizational level of perceived corporate social responsibility (CSR) on organizational performance. Multinational corporations have emphasized the importance of social responsibility to address environmental, social, and governance issues across the globe. Therefore, we investigate whether a firm’s CSR in the workplace influences employee-related attitudes and organizational performance. Based on 1,509 employees nested in 47 firms, our multilevel analysis shows that perceived CSR is positively related to employees’ affective commitment, and the relationship between CSR and organizational performance is partially mediated by affective commitment. Our findings suggest that a firm with a higher level of perceived CSR can have a better organizational performance. Also, an employee’s attitude can act as a mediator between a firm’s CSR and organizational performance. Due to the data from a single organization in South Korea, the findings might not be generalized to other organizations or countries. This study can solve the mixed results between a firm’s CSR and organizational performance. In addition, it reveals the mechanism of how perceived CSR can contribute to performance through affective commitment.
KW - Affective commitment
KW - multilevel analysis
KW - organizational performance
KW - perceived CSR
KW - social identity theory
UR - https://www.scopus.com/pages/publications/105026599697
U2 - 10.1080/00208825.2025.2590217
DO - 10.1080/00208825.2025.2590217
M3 - Review article
AN - SCOPUS:105026599697
SN - 0020-8825
JO - International Studies of Management and Organization
JF - International Studies of Management and Organization
ER -