Corporate social responsibility in a developing country context – employees’ organizational identification and organizational citizenship behavior

Purpose This paper aims to examine the relationship between corporate social responsibility (CSR) and organizational citizenship behavior (OCB) through the mediating link of organizational identification (OID) in a developing country context. Design/methodology/approach Data were collected using a survey from 289 employees in the private sector in Kosovo. Structural equation modeling (SEM) was employed to test the hypothesized model. Findings The results revealed that employees’ perceptions of CSR are not directly associated with OCB. However, CSR is positively associated with organizational identification, and organizational identification is positively associated with OCB. Furthermore, organizational identification mediates the positive relationship between CSR and OCB. Research limitations/implications This study contributes to ongoing CSR research by demonstrating that CSR activities enhance employees’ organizational identification, thereby leading to increased OCB. Practically, organizations can leverage this insight to strengthen their CSR initiatives and foster a culture of organizational citizenship among employees. Originality/value While several studies have explored CSR outcomes, the findings in the literature remain diverse. This study extends the current literature by shedding light on the mediating role of organizational identification on the relationship between CSR and OCB.

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Publication Details

Journal
Journal of Accounting & Organizational Change
Published
2025-03-13
DOI
https://doi.org/10.1108/jaoc-05-2024-0142
Citations
2
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
4.45
Controls
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article

Corporate social responsibility in a developing country context – employees’ organizational identification and organizational citizenship behavior

Murat Yaşlıoğlu, Kujtim Hameli
2 citations
Journal of Accounting & Organizational Change
Corporate Social Responsibility Reporting
4.45
article

Corporate social responsibility in a developing country context – employees’ organizational identification and organizational citizenship behavior

Murat Yaşlıoğlu, Kujtim Hameli
article en
2 citations

Abstract

Purpose This paper aims to examine the relationship between corporate social responsibility (CSR) and organizational citizenship behavior (OCB) through the mediating link of organizational identification (OID) in a developing country context. Design/methodology/approach Data were collected using a survey from 289 employees in the private sector in Kosovo. Structural equation modeling (SEM) was employed to test the hypothesized model. Findings The results revealed that employees’ perceptions of CSR are not directly associated with OCB. However, CSR is positively associated with organizational identification, and organizational identification is positively associated with OCB. Furthermore, organizational identification mediates the positive relationship between CSR and OCB. Research limitations/implications This study contributes to ongoing CSR research by demonstrating that CSR activities enhance employees’ organizational identification, thereby leading to increased OCB. Practically, organizations can leverage this insight to strengthen their CSR initiatives and foster a culture of organizational citizenship among employees. Originality/value While several studies have explored CSR outcomes, the findings in the literature remain diverse. This study extends the current literature by shedding light on the mediating role of organizational identification on the relationship between CSR and OCB.

Journal of Accounting & Organizational Change
Istanbul Commerce University (TR), Istanbul University (TR)
Openalex Percentile: Top 7%
Corporate Social Responsibility Reporting
4.45
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