Employee performance and intrinsic CSR attribution: organizational trustworthiness and trust propensity

Purpose This study aims to understand how intrinsic corporate social responsibility (CSR) attribution is formed and how individual characteristics, such as the desire to benefit others (i.e. other-concern), can be boundary conditions that influence employees’ responses to intrinsic CSR attribution. Design/methodology/approach Dyadic data were collected from 327 employees and their supervisors in a Vietnamese telecommunications enterprise. Covariance-based structural equation modeling (CB-SEM) was employed to test the theoretical model. Findings Findings show that organizational trustworthiness and trust propensity are important determinants of intrinsic CSR attribution. Moreover, the relationship between intrinsic CSR attribution and extra-role performance is positive and further enhanced by employees’ other-concern. Practical implications Organizations should focus on building organizational trustworthiness to enhance employees' intrinsic CSR attribution. Furthermore, selecting employees who align with the organization’s CSR values can further amplify CSR positive impact on workplace behaviors. Originality/value Despite the importance of intrinsic CSR attribution on positive employee outcomes, little is known about how intrinsic CSR attribution is formed. This study addresses this gap by examining antecedents of intrinsic CSR attribution. Furthermore, it investigates the underexplored boundary conditions affecting employees’ responses to intrinsic CSR attribution.

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Publication Details

Journal
Management Decision
Published
2026-10-22
DOI
https://doi.org/10.1108/md-03-2025-0633
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

Employee performance and intrinsic CSR attribution: organizational trustworthiness and trust propensity

Huong Thi Thu Nguyen, Saskia Crucke
Management Decision
Corporate Social Responsibility Reporting
article

Employee performance and intrinsic CSR attribution: organizational trustworthiness and trust propensity

Huong Thi Thu Nguyen, Saskia Crucke
article en

Abstract

Purpose This study aims to understand how intrinsic corporate social responsibility (CSR) attribution is formed and how individual characteristics, such as the desire to benefit others (i.e. other-concern), can be boundary conditions that influence employees’ responses to intrinsic CSR attribution. Design/methodology/approach Dyadic data were collected from 327 employees and their supervisors in a Vietnamese telecommunications enterprise. Covariance-based structural equation modeling (CB-SEM) was employed to test the theoretical model. Findings Findings show that organizational trustworthiness and trust propensity are important determinants of intrinsic CSR attribution. Moreover, the relationship between intrinsic CSR attribution and extra-role performance is positive and further enhanced by employees’ other-concern. Practical implications Organizations should focus on building organizational trustworthiness to enhance employees' intrinsic CSR attribution. Furthermore, selecting employees who align with the organization’s CSR values can further amplify CSR positive impact on workplace behaviors. Originality/value Despite the importance of intrinsic CSR attribution on positive employee outcomes, little is known about how intrinsic CSR attribution is formed. This study addresses this gap by examining antecedents of intrinsic CSR attribution. Furthermore, it investigates the underexplored boundary conditions affecting employees’ responses to intrinsic CSR attribution.

Management Decision
HOGENT University of Applied Sciences and Arts (BE)
Openalex Percentile: Top 8%
Corporate Social Responsibility Reporting
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