The Impact of Perceived Corporate Social Responsibility (CSR) on Employee Commitment: The Mediating Role of Organizational Culture in Moroccan Private Companies

Abstract

This study examines the influence of perceived corporate social responsibility (CSR) on employee commitment within the Moroccan private sector by investigating the mediating role of organizational culture. Grounded in Stakeholder Theory and Social Exchange Theory, the study seeks to advance the understanding of the internal mechanisms through which CSR perceptions shape employees' attitudes and behaviors in emerging economies. Data were collected between March 8, 2025, and August 15, 2025, through a structured questionnaire administered to employees working in Moroccan private companies. A quantitative research design was employed using data collected from 212 respondents. The proposed hypotheses were tested through exploratory factor analysis, correlation analysis, multiple linear regression, and Hayes' PROCESS mediation procedure based on 10,000 bootstrap resamples and 95% bias-corrected confidence intervals. The findings reveal that perceived CSR exerts a positive and significant influence on both employee commitment and organizational culture. Furthermore, organizational culture positively affects employee commitment and partially mediates the relationship between perceived CSR and employee commitment. These findings indicate that CSR initiatives are more effective when embedded within an organizational environment characterized by ethical values, trust, cooperation, transparency, and social responsibility. By providing empirical evidence from the Moroccan context, this study extends the literature on the internal outcomes of CSR and offers practical insights for managers seeking to strengthen employee commitment and enhance long-term organizational sustainability.