The Association Between CSR Disclosure-Action Portrayal Gap and Employee Work-Related Attitudes

April Moses, Amy Tung and Kevin Baird
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April Moses: Macquarie University, New South Wales, Australia
Amy Tung: Macquarie University, New South Wales, Australia
Kevin Baird: Macquarie University, New South Wales, Australia

American Business Review, 2026, vol. 29, issue 1, 309-336

Abstract: This paper provides an empirical insight into organizational impression management practices by examining the CSR disclosure-action portrayal gap, specifically the discrepancy between CSR disclosures and CSR actions, from an employee’s perspective. The paper examines the association between this gap and employee work-related attitudes (job satisfaction, employee organizational commitment, and the propensity to remain) using survey data collected from 186 lower-level managers across various industries in the U.S. The hypotheses were examined using structural equation modelling (SEM) with maximum likelihood estimate using AMOS Graphics version 25 software. It was found that many employees perceived that the CSR disclosures of their organization exceeded their actual CSR activities, with the CSR disclosure-action portrayal gap found to be negatively associated with job satisfaction, employee organizational commitment, and propensity to remain. The observed negative association between the CSR disclosure-action gap and employees’ work-related attitudes informs managers of the consequences of excessive CSR disclosure practices.

Keywords: Corporate Social Responsibility; Employee Work-Related Attitudes; Job Satisfaction; Employee Organizational Commitment; Propensity to Remain (search for similar items in EconPapers)
JEL-codes: M50 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:ris:ambsrv:022671

DOI: 10.37625/abr.29.1.309-336

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