Paper Type
Complete
Paper Number
PACIS2026-1404
Description
Firm-level environmental CSR (ECSR) often remains psychologically distant for frontline service employees because environmental practices are less visible in daily work. Drawing on stakeholder theory and social cognitive theory, this study develops a visibility-contingent translation argument: ECSR enhances employees’ sustainability self-efficacy (SSE) only when converted into employee-relevant signals through sustainability disclosure (SD) and green innovation (GI). Using survey data from 286 frontline employees in Taiwan’s insurance industry, we test the model with PLS-SEM and complement it with fsQCA. Results show that the direct ECSR–SSE path is nonsignificant, whereas indirect paths through SD and GI are significant. SSE further strengthens service-oriented organizational citizenship behavior and perceived corporate social image. fsQCA identifies one dominant and three peripheral configurations. The findings clarify how low-visibility sustainability strategies become meaningful for employees through disclosure and innovation mechanisms.
Recommended Citation
Wu, Chih-Lun and Wang, Cheng-Hui, "Unpacking the Sustainability Visibility Paradox: How Environmental CSR Translates into Service Outcomes through the Lens of Social Cognitive Theory" (2026). PACIS 2026 Proceedings. 3.
https://aisel.aisnet.org/pacis2026/iot_smartcity/iot_smartcity/3
Unpacking the Sustainability Visibility Paradox: How Environmental CSR Translates into Service Outcomes through the Lens of Social Cognitive Theory
Firm-level environmental CSR (ECSR) often remains psychologically distant for frontline service employees because environmental practices are less visible in daily work. Drawing on stakeholder theory and social cognitive theory, this study develops a visibility-contingent translation argument: ECSR enhances employees’ sustainability self-efficacy (SSE) only when converted into employee-relevant signals through sustainability disclosure (SD) and green innovation (GI). Using survey data from 286 frontline employees in Taiwan’s insurance industry, we test the model with PLS-SEM and complement it with fsQCA. Results show that the direct ECSR–SSE path is nonsignificant, whereas indirect paths through SD and GI are significant. SSE further strengthens service-oriented organizational citizenship behavior and perceived corporate social image. fsQCA identifies one dominant and three peripheral configurations. The findings clarify how low-visibility sustainability strategies become meaningful for employees through disclosure and innovation mechanisms.
Comments
10-IoT