Tend to one's own house: The effect of firm CSR on employee effort

被引:0
|
作者
Douthit, Jeremy [1 ]
Mao, Zhiping [2 ]
Martin, Patrick [3 ]
机构
[1] Univ Arizona, Eller Coll Management, Dhaliwal Reidy Sch Accountancy, 1130 E Helen St,POB 210108, Tucson, AZ 85721 USA
[2] Texas State Univ, McCoy Coll Business, Dept Accounting, San Marcos, TX USA
[3] Univ Pittsburgh, Joseph M Katz Grad Sch Business, Pittsburgh, PA USA
关键词
corporate social responsibility; effort; employee treatment; fairness; gift exchange; reciprocity; & eacute; change de cadeaux; justice; r & eacute; ciprocit & eacute; responsabilit & eacute; sociale des entreprises; traitement des employ & eacute; s; CORPORATE SOCIAL-RESPONSIBILITY; GIFT-EXCHANGE; LABOR-MARKET; RECIPROCITY; FAIRNESS; BENEFITS; HONESTY; MODELS; ONLINE;
D O I
10.1111/1911-3846.12987
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
We examine whether a firm's corporate social responsibility (CSR) actions that benefit external parties can cause the firm's employees to reduce their effort. We expect employees will reduce their effort in response to their firm's external CSR actions when they perceive that they are treated poorly by the firm and that the firm's external CSR actions use resources that could have been readily transferred toward improving employee treatment. We expect that, when employees hold both of these perceptions, they will react negatively to the firm's CSR actions due to heightened feelings of unfairness. Results support our expectations and theory. We find that employees respond negatively to CSR only when they perceive that they are treated poorly by their firm and that CSR uses transferable resources. Further, we find these effects are driven by employees' perceptions of the fairness of their firm's actions toward employees. Our study suggests that firms should consider how employees perceive their treatment by the firm and the transferability of the resources used for CSR actions that benefit external parties. Veiller sur sa propre maison : les impacts de la RSE sur le niveau d'effort des employ & eacute;sLes auteurs examinent si les mesures de responsabilit & eacute; sociale des entreprises (RSE) dont b & eacute;n & eacute;ficient des partenaires externes peuvent r & eacute;duire le niveau d'effort des employ & eacute;s au sein de l'entreprise. Ils & eacute;mettent l'hypoth & egrave;se que les employ & eacute;s r & eacute;duisent leur niveau d'effort en r & eacute;ponse aux mesures de RSE propos & eacute;es & agrave; l'externe par leur entreprise, surtout s'ils estiment & ecirc;tre trait & eacute;s injustement par celle-ci et que les ressources allou & eacute;es & agrave; ces mesures pourraient & ecirc;tre facilement transf & eacute;r & eacute;es pour am & eacute;liorer leur condition. Selon les auteurs, lorsque les employ & eacute;s ont ces deux perceptions, ils r & eacute;agissent n & eacute;gativement aux mesures de RSE de l'entreprise en raison d'un sentiment & eacute;lev & eacute; d'injustice. Les r & eacute;sultats de l'& eacute;tude confirment leur hypoth & egrave;se et leur th & eacute;orie. Les auteurs constatent que les employ & eacute;s r & eacute;agissent n & eacute;gativement & agrave; la RSE uniquement lorsqu'ils estiment & ecirc;tre trait & eacute;s injustement par leur entreprise et que les ressources allou & eacute;es & agrave; la RSE peuvent & ecirc;tre transf & eacute;r & eacute;es. De plus, ils observent que ces impacts d & eacute;pendent de la perception de la justice des employ & eacute;s quant aux mesures qui leur sont propos & eacute;es par l'entreprise. Cette & eacute;tude souligne l'importance pour les entreprises de consid & eacute;rer comment les employ & eacute;s per & ccedil;oivent la fa & ccedil;on dont ils sont trait & eacute;s et la transf & eacute;rabilit & eacute; des ressources utilis & eacute;es dans le cadre de mesures de RSE dont b & eacute;n & eacute;ficient des partenaires externes.
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页码:2488 / 2513
页数:26
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