Published : 2026-06-30

Employee Prosociality, Corporate Social Responsibility, and Organizational Commitment in Small and Medium Enterprises: Multilevel Moderated Mediation Analysis

Abstract

Successful management of employees’ corporate social responsibility (CSR) perceptions requires insight into their determinants and antecedents. We integrate the previously studied determinants and antecedents of employees’ CSR perceptions into a comprehensive framework. The purpose of the present study was to examine the effects of employees’ prosociality, employees’ awareness of CSR initiatives, and company’s perceived motives on company’s perceived social responsibility. We simultaneously examined how these micro-organizational reactions influence organizational commitment in our moderated mediational model at both the employee level (based on 1193 employees) and the company level (based on 133 companies). This study provides evidence that, at the employee level, prosociality, general attitude towards the social responsibility of business, and CSR initiative awareness influence affective organizational commitment via company’s perceived social responsibility and that relationship is moderated by company’s perceived motives for engaging in CSR activities. The theoretical and practical implications of the results of the study are discussed, suggesting future research directions.

Keywords:

corporate social responsibility, prosociality, organizational commitment, awareness of CSR initiatives, company’s perceived motives, SMEs



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Gorbaniuk, O., Samardakiewicz-Kirol, E., Postawa, B., & Pańczyk, J. (2026). Employee Prosociality, Corporate Social Responsibility, and Organizational Commitment in Small and Medium Enterprises: Multilevel Moderated Mediation Analysis. Journal for Perspectives of Economic Political and Social Integration, 32(1), 79–109. https://doi.org/10.18290/pepsi-2026-0003

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