Abstract
Global performance, sustainable development and corporate social responsibility (CSR)issues are at the heart of the debate on the impact of firms (economic, social andenvironmental) on their stakeholders. Our research tackles these issues. Drawing onorganizational identification and social exchange theories, we develop and test a frameworkthat explains the relationship between CSR as perceived by the employees and socialperformance based on their attitudes. We argue that CSR can encourage organizationalcitizenship behaviours and highlight the drivers for taking CSR measures that promoteresponsible behaviour among employees.