Abstract

The objective of this study is to examine the effect of corporate social responsibility perception (CSRP) on job performance through the mediating role of work attitude (job satisfaction and employee commitment), and the moderating roles of income level. Survey data were collected from 626 employees who are working in small and medium enterprises in Vietnam. Results from the partial least squares structural equation modelling (PLS-SEM) using the SmartPLS 3.0 program showed that employees' CSR perception is positively related to job performance. Besides, this relationship was partially mediated by job satisfaction and employee commitment. Additionally, the interaction effect analysis also confirmed that the positive relationship between CSR perception and work attitude will increase significantly in higher-income employees than low-income employees. Furthermore, employees with more experience tended to have more performance than employees with less experience. This finding implied that managers should develop appropriate CSR to enhance employees' positive work attitudes and behaviours.