This stakeholder theory-based study explored the mediating role of employee attitudes regarding corporate social responsibility (CSR) among perceptions of social innovation (SI), value cocreation (VCC), and organizational citizenship behavior (OCB) in a sport social enterprise context. Eighty-three employees in a Taiwanese social enterprise were recruited using random sampling. A self-administered online survey was conducted for the collection of data, which were examined using linear regression analysis. The results indicated that employee attitudes regarding CSR fully mediated the relationship among perceived SI and OCB. Additionally, the attitude toward CSR was found to partially mediate the relationship between perceptions of SI and VCC. Employees’ attitudes toward CSR play a critical role in increasing their VCC and OCB in addition to their perception of an organization’s SI. Meaningful theoretical and practical implications were revealed.
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