Unveiling the Connection: How Perceived Corporate Social Responsibility Influences Employee Commitment with Idealism as a Moderator

Due to the undeniable importance and empirical dearth, the present study aims to examine the relationships between employee perception of Corporate Social Responsibility (CSR) and employee commitment, with the moderating impact of idealism. Both Social Identity Theory (SIT) and Social Exchange Theory (SET) have been used to theoretically support the examined relationships. The sample comprised of four hundred banking employees representing both executive and non-executive levels covering thirteen local commercial banks of Sri Lanka. A structured questionnaire was used to secure data from respondents. The suggested relationships were examined by employing Structural Equation Modelling (SEM). The results showed a strong positive impact between employee commitment and positive perception of CSR. Also, idealism is found to strengthen (moderate) the relationship between CSR perception and employee commitment. The results of this research are expected to contribute empirically, practically and methodologically.