Purpose - The purpose of this study is to provide an explication of micro foundations of Corporate Social responsibility (CSR). CSR, as a study domain, has been accommodating individual centric aspects. Extant literature delved into firm aspects like regulation, the role of individuals such as leaders and managers in shaping the agenda and practice on CSR. Design/methodology/approach - Based upon the responses of 396 managers, the authors explored how young managers assessed firm CSR actions and develop their role as potential customers, investors and potential employees toward a firm. For this study, a mediated moderator analysis has been applied to test the model. Findings - The authors found that between an individuals’ customer-centric role toward firm products, positively relate to being a potential employee. However, there was also the presence of the mediation role of the individuals’ inclination for becoming an investor in firm shares. Further, there was a moderation role of an individual’s firm CSR product assessment. The developed model had four factors, namely, customer CSR firm assessment (CCFA), customer CSR product assessment (CCPA), investor CSR evaluation (ICE) and employee CSR aspiration (ECA). Research limitations/implications - In this research, based upon systems justification theory and expectancy theory an individual-centric micro foundation based theoretical model on CSR were developed consisting of CCFA as an antecedent variable, ICE as mediating variable, CCPA as moderating variable and ECA as the dependent variable. Originality/value - This study was one of the contributions toward a micro foundations based CSR approach model with role-plays as a customer, investor and potential employee.

中文翻译：

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阐明企业社会责任的微观基础：对客户，投资者和员工角色的协调研究

目的-本研究的目的是提供企业社会责任（CSR）的微观基础的说明。CSR作为研究领域，已经适应了以个人为中心的方面。现有文献深入研究了牢固的方面，例如监管，领导者和管理者等个人在制定企业社会责任议程和实践中的作用。设计/方法/方法-基于396位经理的回答，作者探讨了年轻经理如何评估公司的CSR行为并发展其作为公司的潜在客户，投资者和潜在雇员的角色。对于本研究，已应用介导的主持人分析来测试模型。调查结果-作者发现，在个人对公司产品的以客户为中心的角色之间，与成为潜在员工有积极的关系。然而，个人倾向于成为公司股票的投资者的中介作用也存在。此外，个人的企业社会责任产品评估具有适度的作用。开发的模型具有四个因素，即客户CSR公司评估（CCFA），客户CSR产品评估（CCPA），投资者CSR评估（ICE）和员工CSR期望（ECA）。研究的局限性/意义-在这项研究中，基于系统合理性理论和期望理论，开发了基于个人中心微基础的CSR理论模型，该模型包括CCFA作为中介变量，ICE作为中介变量，CCPA作为调节变量以及ECA作为参考变量。因变量。