The impact of corporate social responsibility perception on job performance and the moderating role of personal income

Abstract

The objective of this study is to examine the impact of Corporate Social Responsibility Perception (CSRP) on job performance through the mediating role of work attitudes (job satisfaction and employee commitment), and the moderating roles of Income level. Survey data were collected from 220 employees who are working in small and medium enterprises in Ho Chi Minh City. Results from the Partial Least Squares Structural Equation Modeling (PLS-SEM) using the SmartPLS 3.0 program showed that employee’s CSR perception is positively related to job performance. Also, this relationship was partially mediated by job satisfaction and employee commitment. Furthermore, the interaction effect analysis also confirmed that the positive relationship between CSR perception and work attitude will increase significantly in higher-income employees than low-income employees. This finding implied that managers should develop appropriate CSR to enhance employees’ positive work attitudes and behaviors.