“…Some studies investigated the relationship between SR and financial performances; others were micro-CSR studies, which investigated the relationship between SR and employees, customers, local community. Employees perceptions about SR and the impact of SR participation on employees in the service industry is still under-researched field (Nazir et al, 2021;Bogan et al, 2020;Wang et al, 2020;Kim et al, 2020;Hu et al, 2019;Su et al, 2019;Youn et al, 2018), especially in developing countries (Bogan et al, 2020;Wang et al, 2020;Yasir et al, 2020). Employees have direct contact with customers in the service industry, and their attitudes and behaviors are highly critical for reaching business goals.…”