企業之社會責任形象與員工知覺程度一致性的重要性探討

The Importance of the Effects of Consistency between A Corporation’s Corporate Social Responsibility Image on its Employees’Job Performance

本研究以社會認同理論為基礎，深入探討企業社會責任的外部形象與員工實際感知之間的差異，如何影響員工的工作敬業度與離職傾向。隨著企業社會責任逐漸成為企業競爭力的重要來源，過去研究多著重於外部形象與整體績效，卻較少關注員工的主觀感受。本研究選取天下企業公民獎得獎企業為樣本，透過員工問卷調查，分析外部企業社會責任形象與員工感知之間的差距對工作態度的影響。研究結果顯示，當外部企業社會責任形象與員工的感知一致且水準較高時，員工的工作敬業度顯著提升，離職傾向降低；反之，若兩者不一致，員工的敬業度下降，離職傾向增加。特別是當企業外部形象高於員工的實際感受時，容易引發員工的不信任感，進而削弱其對組織的投入。本研究提醒企業，企業社會責任不僅是外部形象的建構，更需與員工的真實感受保持一致，以維持員工的信任、組織穩定與長期承諾。

Drawing on the perspective of social identity theory, this study investigates how the inconsistency between external evaluations of corporate social responsibility and employees’perceptions influences their work embeddedness and job engagement. We propose an integrative model to analyze the impact of the gap between external corporate social responsibility image and employees’perceived corporate social responsibility on work attitudes, while also uncovering the underlying psychological mechanisms. The findings indicate that when external corporate social responsibility evaluations are inconsistent with employees’perceptions, their work embeddedness significantly decreases, which in turn undermines job engagement. Work embeddedness serves as a crucial mediating factor in this process. This suggests that when external corporate social responsibility image is disconnected from internal human resource management practices, employees are likely to experience feelings of unfairness and psychological loss, leading to reduced organizational identification and commitment. The study contributes to the corporate social responsibility literature by extending the application of multi-foci justice theory and cue consistency theory, emphasizing that corporate social responsibility should not be viewed merely as an external image but must be aligned with internal management practices to sustain employee trust, organizational stability, and long-term engagement.