內外兼顧抑或厚此薄彼？從動機歸因角度探討知覺內、外部企業社會責任對員工組織認同的效應

Internal-External CSR Balance or Favoritism? Exploring the Impacts of Perceived Internal and External Corporate Social Responsibility on Employee Organizational Identification from the Attribution Perspective

本研究結合歸因理論和社會認同理論，建立一個平行中介式調節模型，驗證員工知覺外部企業社會責任（簡稱ECSR）與內部企業社會責任（簡稱ICSR）的交互作用，是否會透過員工對CSR動機的歸因（包含實質性動機歸因與象徵性動機歸因），促使其組織認同改變。雖然近期學者已經投入ECSR與ICSR兩者不對等之研究議題，以及探討知覺不同類別CSR一致性是否可能引發員工對組織實施CSR進行實質性或象徵性動機歸因；然而，根據歸因基礎模型，人們針對特定事件可能會同時發展多元歸因認知因此本研究認為，探討員工知覺組織ECSR與ICSR兩者投入程度的交互作用會如何影響員工的實質性動機歸因以及象徵性動機歸因，而此兩種不同的動機歸因又會對員工產生何種不同效應，實有相當必要，惟目前相關研究仍不多見。本研究採取兩階段問卷調查以降低共同方法變異（Common Method Variance; CMV），有效樣本為209位全職員工，使用Mplus 8.3進行模型檢驗。研究證實ECSR和ICSR的交互作用，與CSR的實質性動機歸因存在正向關係，但與CSR之象徵性動機歸因存在負向關係。其次，CSR實質性動機歸因與員工之組織認同存在正向關係，但象徵性動機歸因則與組織認同存在負向關係。最後，ECSR和ICSR的交互作用會透過實質性和象徵性動機歸因的雙中介路徑，間接地對組織認同產生效應。文末提出理論與管理意涵以及未來研究建議。

In this study, we use attribution theory and social identity theory to develop a parallel mediated moderation model. Our goal is to explore whether the interaction between external and internal corporate social responsibility (ESCR and ICSR) influences the substantive and symbolic motivational attributions of employees, and to determine how these attributions, in turn, affect organizational identification. Although prior studies have examined the inconsistencies between ECSR and ICSR perceptions and their potential influence on employees’motivational attributions, limited attention has been paid to how these interactions shape organizational identification. According to attribution-based models, individuals may develop multiple attributional cognitions for specific events at the same time. Thus, employees may perceive organizational CSR efforts as simultaneously driven by both substantive and symbolic motives. However, whether and how the interplay between perceived ECSR and ICSR contributes to such dual attributions and ultimately leads to divergent effects on organizational identification remain an underexplored area. In this study, to minimize common method variance (CMV), we collect data at two time points from 209 respondents employed across diverse organizations in Taiwan. We then analyze these data using Mplus 8.3 software. The results indicate that the interaction between ICSR and ECSR is positively associated with substantive attributions, but negatively associated with symbolic attributions. Specifically, when perceived ICSR increases, the positive relationship between perceived ECSR and substantive attribution becomes stronger, whereas the negative relationship between perceived ECSR and symbolic attribution becomes weaker. Furthermore, substantive attribution is positively associated with employee organizational identification, whereas symbolic attribution is negatively associated with employee organizational identification. Nonetheless, both types of attribution simultaneously mediate the indirect effect of the interaction between perceived external CSR and perceived internal CSR on organizational identification. Overall, these findings contribute to the literature on CSR and provide a theoretical basis for CSR practice.