This study investigates whether employees attribute different motives to their organization’s CSR efforts. Specifically, if the organization invest in CSR with the goal of doing good and that is morally consistent with their organization (i.e. benevolent CSR) and/or if the organization invest in CSR with the expectation that by doing so they will also add value to their organization or reduce risk (i.e. opportunistic CSR). Surveying 229 employee-supervisor dyads from various industries, we found that employees do differentiate between CSR attributions and that the combination of these attributions directly influences in-role and extra-role performance. Specifically, when employees view that their organization invest in a CSR practice that is both morally consistent AND also strategic, they tend to exert extra-effort in their work. Theoretical and practical implications are also discussed along side with future research directions.
Story, J. S. P. (2013). Benevolent and opportunistic CSR attributions: Impact on in-role and extra-role performance. In Academy of Management Proceedings (1 ed., Vol. 2013).  Academy of Management. https://doi.org/10.5465/AMBPP.2013.14373abstract