Perception of Safety Culture in the Aspect of CSR

Abstract This article focuses on employees’ perception of the safety culture in the context of corporate social responsibility. The main assumption of this approach is based on the belief that protecting the health and life of employees, as well as caring for the environment, are key elements of responsible business operations. This study employs econometric modeling to examine the impact of corporate social responsibility (CSR) on employee behavior related to workplace safety. The analysis, based on four logit models (two full and two reduced), reveals that the perception of safety culture is primarily determined by employees’ position within the organizational hierarchy. Lower-level employees tend to perceive safety culture less strongly in the context of CSR, whereas those in higher positions are more likely to recognize the positive influence of CSR initiatives on its development.