Article Details
  • Published Online:
    July  2025
  • Product Name:
    The IUP Journal of Corporate Governance
  • Product Type:
    Article
  • Product Code:
    IJCG030725
  • DOI:
    10.71329/IUPJCG/2025.24.3.51-73
  • Author Name:
    Rama Shankar Yadav and Rana Jee
  • Availability:
    YES
  • Subject/Domain:
    Management
  • Download Format:
    PDF
  • Pages:
    51-73
Volume 24, Issue 3, July-September 2025
Moderating Role of Employee Spirituality in Influencing the Relationship Between CSR Perception and Organizational Citizenship Behavior
Abstract

Organizational citizenship behavior (OCB) among employees who perceive their organizations high on corporate social responsibility (CSR) is significantly higher as compared to others. Moreover, these employees also have lower turnover intention (TI). Although the positive association between CSR perception (CSRP) and OCB is established in the literature, it is not yet known whether the relationship holds true for all employees or it varies across employees, thus creating a gap in the CSR, OCB and TI literature. The present study attempts to fill the abovementioned research gap. It examines whether employees scoring high on spirituality have higher positive association with CSR and OCB. Moreover, spiritually inclined employees also exhibit a stronger negative relationship with CSR and TI. Deontic Justice Theory (DJT) and Social Exchange Theory (SET) were utilized to conceptually underpin the study hypotheses. Data was collected from 257 employees to test spirituality as a moderator. The results of moderation analysis supported spirituality as a moderator in the relationship between (a) CSR and OCB and (b) CSR and TI. The study’s findings also show that employee OCB is likely to be higher (lower) when employee spirituality is higher (lower) in relation to CSR. Similarly, employee TI is likely to be higher (lower) when employee spirituality is lower (higher) in relation to CSR.

Introduction

Studies confirm that organizations having higher perceptions about their Corporate Social Responsibility (CSR) witness several positive psychological and behavioral outcomes among their employees, namely, employee engagement (Low & Spong, 2022; Nasir & Irfan, 2023; Srivastava et al., 2025); organizational identification (Carmeli et al, 2007; Chen et al., 2023; Shaikh et al., 2022); organizational commitment (Lin et al., 2022; Maignan et al., 1999; Peterson, 2004); organizational pride (Fatima et al., 2023; Tuffrey, 2003), organizational citizenship behavior (Aggarwal & Singh, 2023; Youn & Kim, 2022) and various others.